<SEC-DOCUMENT>0001062993-17-000203.txt : 20170113
<SEC-HEADER>0001062993-17-000203.hdr.sgml : 20170113
<ACCEPTANCE-DATETIME>20170113170534
ACCESSION NUMBER:		0001062993-17-000203
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		127
CONFORMED PERIOD OF REPORT:	20160930
FILED AS OF DATE:		20170113
DATE AS OF CHANGE:		20170113

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-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32898
		FILM NUMBER:		17528537

	BUSINESS ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, MEIGUI STREET
		STREET 2:		HUAYUANKOU ECONOMIC ZONE
		CITY:			DALIAN
		STATE:			F4
		ZIP:			116422
		BUSINESS PHONE:		(86)(411)6251-0619

	MAIL ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, MEIGUI STREET
		STREET 2:		HUAYUANKOU ECONOMIC ZONE
		CITY:			DALIAN
		STATE:			F4
		ZIP:			116422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDINA COFFEE INC
		DATE OF NAME CHANGE:	20000626
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>form10k.htm
<DESCRIPTION>FORM 10-K
<TEXT>
<HTML>
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   <TITLE>China BAK Battery, Inc. - Form 10-K - Filed by newsfilecorp.com</TITLE>
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<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-K </FONT></B></P>
<P align=center>(Mark One) </P>
<P align=center>[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 </P>
<P align=center>For the fiscal year ended: <B><U>September 30, 2016</U></B></P>
<P align=center>[&nbsp; &nbsp;] TRANSITION REPORT PURSUANT TO SECTION 13 OR
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 </P>
<P align=center>For the transition period from _____________ to
_____________</P>
<P align=center>Commission File No. <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 Incorporation or </TD>
    <TD align=center width="50%">(I.R.S. Employer Identification No.) </TD></TR>
  <TR vAlign=top>
    <TD align=center>Organization) </TD>
    <TD align=center width="50%">&nbsp; </TD></TR></TABLE>
<P align=center><B>BAK Industrial Park, Meigui Street </B><BR><B>Huayuankou
Economic Zone </B><BR><B><U>Dalian, China, 116450 </U></B><BR>(Address of
Principal Executive Offices) </P>
<P align=center><B><U>(86)(411)-3918-5985</U> </B><BR>(Registrant&#146;s
telephone number, including area code) </P>
<P align=justify>Securities registered pursuant to Section 12(b) of the 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 align=center><B><U>Title of each class </U></B></TD>
    <TD align=center width="50%"><B><U>Name of each exchange on which registered
      </U></B></TD></TR>
  <TR vAlign=top>
    <TD align=center>Common Stock, par value $0.001 per share </TD>
    <TD align=center width="50%">The NASDAQ Global Market </TD></TR></TABLE>
<P align=justify>Securities registered pursuant to Section 12(g) of the Exchange
Act: <STRONG><U>None </U></STRONG></P>
<P align=justify>Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. <br>
Yes [&nbsp;&nbsp; ]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act. <BR>Yes [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [X] </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]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [&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]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [&nbsp;&nbsp; ] </P>
<P align=justify>Indicate by check mark if disclosure of delinquent filers
pursuant to Item 405 of Regulation S-K is not contained herein, and will not be
contained, to the best of registrant&#146;s knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K. [X] </P>
<P align=justify>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 align=left nowrap width="50%">Large Accelerated Filer [&nbsp;&nbsp; ] </TD>
    <TD align=left width="50%" nowrap >Accelerated
      Filer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      [&nbsp;&nbsp;&nbsp;] </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap width="50%">Non-Accelerated Filer&nbsp;&nbsp; [&nbsp;&nbsp; ] (Do not
      check if a smaller reporting company) </TD>
    <TD align=left width="50%" nowrap >Smaller reporting company [X]
  </TD></TR></TABLE>
<P align=justify>Indicate by check mark whether registrant is a shell company
(as defined in Rule 12b-2 of the Act) <BR>Yes [&nbsp;&nbsp;
]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_2></A>
<P align=justify>As of March 31, 2016 (the last business day of the registrant&#146;s
most recently completed second fiscal quarter), the aggregate market value of
the shares of the registrant&#146;s common stock held by non-affiliates (based upon
the closing sale price of such shares as reported on The NASDAQ Global Market)
was approximately $25.8 million.&nbsp; Shares of the registrant&#146;s common stock held by each
executive officer and director and by each person who owns 10% or more of the
outstanding common stock have been excluded from the calculation in that such
persons may be deemed to be affiliates of the registrant. This determination of
affiliate status is not necessarily a conclusive determination for other
purposes.</P>
<P align=justify>There were a total of 19,600,469 shares of the
registrant&#146;s common stock outstanding as of January 9, 2017. </P>
<P align=justify><B>DOCUMENTS INCORPORATED BY REFERENCE</B> </P>
<P align=justify>None.</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_3></A>
<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="logo.jpg"
      border=0 width="151" height="57"></TD>
  </TR>
  <TR>
    <TD align=center >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center><FONT size=4><B>CHINA BAK BATTERY, INC.</B> </FONT></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Annual Report
      on Form 10-K</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 align=center bgColor=#eeeeee></TD>
    <TD align=center width="85%"  bgColor=#eeeeee
      >&nbsp;<A
      href="#page_5"><B>PART
      I</B>&nbsp;&nbsp;&nbsp;</A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee
      >&nbsp;</TD>
  </TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_5">Item
      1. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_5">Business.
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_5">2
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_12">Item
      1A. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_12">Risk
      Factors. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_12">9
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_30">Item
      1B. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_30">Unresolved
      Staff Comments. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_30">27
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_30">Item
      2. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_30">Properties.
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_30">27
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_31">Item
      3. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_31">Legal
      Proceedings. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_31">28
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_31">Item
      4. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_31">Mine
      Safety Disclosures. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_31">28
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="85%"  bgColor=#eeeeee
      ><A
      href="#page_32"><STRONG>PART
      II</STRONG>&nbsp;&nbsp;&nbsp;</A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee
      >&nbsp;</TD>
  </TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_32">Item
      5. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_32">Market
      for Registrant&#146;s Common Equity, Related Stockholder Matters and Issuer
      Purchases of Equity Securities </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_32">29
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_33">Item
      6. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_33">Selected
      Financial Data </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_33">30
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_33">Item
      7. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_33">Management&#146;s
      Discussion And Analysis Of Financial Condition And Results Of Operations.
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_33">30
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_42">Item
      7A. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_42">Quantitative
      And Qualitative Disclosures About Market Risk. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_42">39
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_42">Item
      8. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_42">Financial
      Statements And Supplementary Data. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_42">39
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_42">Item
      9. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_42">Changes
      In And Disagreements With Accountants On Accounting And Financial
      Disclosure. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_42">39
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_42">Item
      9A. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_42">Controls
      And Procedures. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_42">39
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_44">Item
      9B. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_44">Other
      Information. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_44">41
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="85%"  bgColor=#eeeeee
      ><A
      href="#page_45"><STRONG>PART
      III</STRONG>&nbsp;&nbsp;&nbsp;</A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee
      >&nbsp;</TD>
  </TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_45">Item
      10. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_45">Directors,
      Executive Officers And Corporate Governance </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_45">42
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_50">Item
      11. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_50">Executive
      Compensation. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_50">47
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_53">Item
      12. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_53">Security
      Ownership Of Certain Beneficial Owners And Management And Related
      Stockholder Matters. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_53">50
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_56">Item
      13. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_56">Certain
      Relationships And Related Transactions, And Director Independence. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_56">53
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_56">Item
      14. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_56">Principal
      Accounting Fees And Services. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_56">53
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="85%"  bgColor=#eeeeee
      ><A
      href="#page_58"><STRONG>PART
      IV</STRONG>&nbsp;&nbsp;&nbsp;</A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee
      >&nbsp;</TD>
  </TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="85%"  >&nbsp;</TD>
    <TD align=right width="5%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_58">Item
      15. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_58">Exhibits,
      Financial Statement Schedules. </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_58">55
      </A></TD></TR></TABLE>
<P align=center>i </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_4></A>
<P align=center><B>INTRODUCTORY NOTE </B></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>
<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>
      <P align=justify><STRONG>&#149; </STRONG></P></TD>
    <TD align=left width="95%">
      <P align=justify>&#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; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;BAK Asia&#148; are to our Hong Kong subsidiary,
      China BAK Asia Holdings Limited; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;Dalian BAK Trading&#148; are to our PRC subsidiary,
      Dalian BAK Trading Co., Ltd.; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;Dalian BAK Power&#148; are to our PRC subsidiary,
      Dalian BAK Power Battery Co., Ltd; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;China&#148; and &#147;PRC&#148; are to the People&#146;s Republic
      of China; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;RMB&#148; are to Renminbi, the legal currency of
      China; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;U.S. dollar&#148;, &#147;$&#148; and &#147;US$&#148; are to the legal
      currency of the United States; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;SEC&#148; are to the United States Securities and
      Exchange Commission; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;Securities Act&#148; are to the Securities Act of
      1933, as amended; and </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">&#147;Exchange Act&#148; are to the Securities Exchange
      Act of 1934, as amended. </TD></TR></TABLE>
<P align=justify><B>Special Note Regarding Forward Looking Statements</B></P>
<P align=justify>Statements contained in this report include &#147;forward-looking
statements&#148; within the meaning of such term in Section 27A of the Securities Act
and Section 21E of the Exchange Act. Forward-looking statements involve known
and unknown risks, uncertainties and other factors which could cause actual
financial or operating results, performances or achievements expressed or
implied by such forward-looking statements not to occur or be realized.
Forward-looking statements made in this report generally are based on our best
estimates of future results, performances or achievements, predicated upon
current conditions and the most recent results of the companies involved and
their respective industries. Forward-looking statements may be identified by the
use of forward-looking terminology such as &#147;may,&#148; &#147;will,&#148; &#147;could,&#148; &#147;should,&#148;
&#147;project,&#148; &#147;expect,&#148; &#147;believe,&#148; &#147;estimate,&#148; &#147;anticipate,&#148; &#147;intend,&#148; &#147;continue,&#148;
&#147;potential,&#148; &#147;opportunity&#148; or similar terms, variations of those terms or the
negative of those terms or other variations of those terms or comparable words
or expressions. Potential risks and uncertainties include, among other things,
such factors as:</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><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to continue as a going concern;
  </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to remain listed on a national
      securities exchange; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to timely complete the construction
      of our Dalian facilities and commence its full commercial operations;
  </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our anticipated growth strategies and our
      ability to manage the expansion of our business operations effectively;
  </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our future business development, results of
      operations and financial condition; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to fund our operations and manage
      our substantial short-term indebtedness; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to maintain or increase our market
      share in the competitive markets in which we do business; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to keep up with rapidly changing
      technologies and evolving industry standards, including our ability to
      achieve technological advances; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to diversify our product offerings
      and capture new market opportunities; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to obtain original equipment
      manufacturer, or OEM, qualifications from brand names; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">our ability to source our needs for skilled
      labor, machinery and raw materials economically; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">uncertainties with respect to the PRC legal and
      regulatory environment; </TD></TR>
  <TR vAlign=top>
    <TD align=left><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%">other risks identified in this report and in
      our other reports filed with the SEC, including those identified in &#147;Item
      1A. Risk Factors&#148; below. </TD></TR></TABLE>
<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 to provide updates, revisions or
amendments to any forward-looking statements to reflect changes in our
expectations or future events.</P>
<P align=center>1 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=center><B>PART I </B></P>
<P align=justify><B>ITEM
1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BUSINESS.</B></P>
<P align=justify><B>Overview of Our Business</B> </P>
<P align=justify>Our Dalian manufacturing facilities began its partial
commercial operations in July 2015. We are now engaged in the business of
developing, manufacturing and selling new energy high power lithium batteries,
which are mainly used in the following applications: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>Electric vehicles (&#147;EV&#148;), such as electric cars, electric buses, hybrid
  electric cars and buses;
  <LI>Light electric vehicles (&#147;LEV&#148;), such as electric bicycles, electric
  motors, sight-seeing cars; and
  <LI>Electric tools, energy storage, uninterruptible power supply, and other
  high power applications. </LI></UL>
<P align=justify>We have received most of the operating assets, including
customers, employees, patents and technologies of our former subsidiary, BAK
International (Tianjin) Ltd. (&#147;BAK Tianjin&#148;). Such assets were acquired in
exchange for a reduction in receivables from our former subsidiaries that were
disposed in June 2014. We have outsourced and will continue to outsource our
production to other manufacturers until our Dalian manufacturing facility can
fulfill our customers&#146; needs. For the fiscal year ended September 30, 2016,
Dalian BAK Power purchased batteries of approximately of $2.7 million from BAK
Tianjin. </P>
<P align=justify>We generated revenues of $10.4 million and $13.9 million for
the fiscal years ended September 30, 2016 and 2015, respectively. We had a net
loss of $12.7 million in 2016 and a net profit of $15.9 million in 2015. As of
September 30, 2016, we had an accumulated deficit of $139.8 million and net
assets of $15.1 million. We had a working capital deficiency and accumulated
deficit from recurring net losses and short-term debt obligations maturing in
less than one year as of September 30, 2016. </P>
<P align=justify>On June 14, 2016, we renewed our banking facilities from Bank
of Dandong for loans with a maximum amount of RMB130 million (approximately
$19.5 million), including three-year long-term loans and three-year revolving
bank acceptance and letters of credit bills for the period from June 13, 2016 to
June 12, 2019. The banking facilities were guaranteed by Mr. Yunfei Li (&#147;Mr.
Li&#148;), our CEO, and Ms. Qinghui Yuan, Mr. Li&#146;s wife, Mr. Xianqian Li, our former
CEO, Ms. Xiaoqiu Yu, the wife of our former CEO, Shenzhen BAK Battery Co., Ltd.,
our former subsidiary (&#147;Shenzhen BAK&#148;). The facilities were also secured by part
of our Dalian site&#146;s prepaid land use rights, buildings, construction in
progress, machinery and equipment and pledged deposits. Under the banking
facilities, from June to September 2016, we borrowed various three-year term
bank loans that totaled RMB126.8 million (approximately $19.0 million), bearing
fixed interest at 7.2% per annum. We also borrowed a series of revolving bank
acceptance totaled $0.6 million from Bank of Dandong under the credit
facilities, and bank deposit of 50% was required to secure against these bank
acceptance bills.</P>
<P align=justify>On July 6, 2016, we obtained banking facilities from Bank of
Dalian for loans with a maximum amount of RMB10 million (approximately $1.5
million) and bank acceptance bills of RMB40 million (approximately $6.0 million)
to July 2017. The banking facilities were guaranteed by Mr. Li, our CEO, and Ms.
Qinghui Yuan, Mr. Li&#146;s wife, and Shenzhen BAK. Under the banking facilities, on
July 6, 2016 we borrowed one year short-term loan of RMB10 million
(approximately $1.5 million), bearing a fixed interest rate at 6.525% per annum.
We also borrowed revolving bank acceptance totaled $6.0 million, and bank
deposit of 50% was required to secure against these bank acceptance bills.</P>
<P align=justify>In June 2016, we received advances in the aggregate of $2.9
million from Mr. Jiping Zhou and Mr. Dawei Li. These advances were unsecured,
non-interest bearing and repayable on demand. On July 8, 2016, we received
further advances of $2.6 million from Mr. Jiping Zhou. On July 28, 2016, to
convert these advances into equity interests in our Company, we entered into
securities purchase agreements with Mr. Jiping Zhou and Mr. Dawei Li to issue
and sell an aggregate of 2,206,640 shares of our common stock, at $2.5 per
share, for an aggregate consideration of approximately $5.52 million. On August
17, 2016, we issued these shares to the investors. </P>
<P align=justify>In the meanwhile, due to the growing environmental pollution
problem, the Chinese government is currently providing vigorous support to the
new energy facilities and vehicles. It is expected that we will be able to
secure more potential orders from the new energy market, especially from the
electric car market. We believe with that the booming market demand in high
power lithium ion products, we can continue as a going concern and return to
profitability. </P>
<P align=center>2 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<A name=page_6></A>
<P align=justify>To promote the development of new energy electric vehicles, in
April 2015, the central government of China issued Notice of Financial Support
Policies for the Promotion of New Energy Vehicles in 2016-2020, which regulated
favorable government subsidies for the new energy electric vehicles for years
from 2016 to 2020. It led to the explosive growth in the production and selling
of new electric vehicles in 2015. However, in January 2016, as it was reported
that there were widespread frauds involved in obtaining government subsidies,
the central government launched investigations among the electric vehicles
industry. Before the completion of the investigation, the subsidies for 2015
were ceased to be granted to the manufacturers of electric vehicles, and it was
said that the subsidies policy for 2016 to 2020 would be revised accordingly.
Due to the continued investigation and unclear government policies, almost all
the new energy electric vehicle manufacturers suspended or decreased the
production and selling of electric vehicles in 2016. Accordingly, the production
and selling of power batteries for use in electric vehicles dramatically
decreased in 2016. In November 2016 the central government announced the result
of investigation, including the list of manufacturers of electric vehicles who
committed alleged frauds and the related penalties. On December 29, 2016, the
Ministry of Finance of China finally issued the revised subsidy policy named
Notice of Revision to Financial Support Policies for the Promotion of New Energy
Vehicles in 2016-2020, which revised the subsidies standard to be based on cost
and technology of the power batteries, and set up the maximum amount of the
subsidies from the central and local governments. The revised subsidy policy
also raised the standard and threshold for the quality of electric vehicles and
power batteries, confirmed the responsibility of the manufacturers of electric
vehicles, and strengthened the penalty system. </P>
<P align=justify>In March 2015, the Ministry of Industry and Information
Technology of China (the &#147;MIIT&#148;) issued the Requirements of the Industry
Standards for the Auto Power Storage Batteries ("Requirements"), which are
applicable to auto power battery manufacturers located in China. In order to be
certified as qualified manufacturers under Requirements, manufacturers are
required to be examined by quality inspecting agencies appointed by
Administration of Quality Inspection under Requirements after the manufacturers
have obtained the following reports and certificates: </P>
<P align=justify>1. Environmental Acceptance Report;<BR>2. Fire Acceptance
Report;<BR>3. New National Standard Certificate of Power Battery: GB/T
31484-2015, GB/T 31485-2015 and GB/T 31486-2015;<BR>4. OHSAS 18001 Occupational
Health and Safety Management System;<BR>5. ISO14001 Environmental Management
System; and<BR>6. Occupational Health Report Occupational Health Report.
<BR></P>
<P align=justify>We have obtained all the above listed required reports and
certificates. While we believe that we meet all of the conditions listed under
the Requirements, there is no assurance that the certification will be granted
to us by the MIIT. During the transition period in 2015 and the beginning of
2016, electric automobile manufacturers were able to obtain subsidies from the
governments even though their power battery suppliers were not as qualified
manufacturers under the Requirements. Subsequent to that period and prior to
obtaining the certification from the MIIT, we have been cooperating with
Shenzhen BAK, our former subsidiary, or other qualified companies under the
Requirements, by selling our key materials to those battery manufacturers for
them to manufacture, pack, test and use their own process produce and sell end
products in compliance with the Requirements to electric automobile
manufacturers. From September 2016, the MIIT ceased to certify auto power
battery manufacturers under the Requirements. Also it is reported that the
compliance with Requirements will not be deemed as a precondition for qualified
manufacturers of power batteries for use in electric vehicles. In the newly
issued Notice of Revision to Financial Support Policies for the Promotion of New
Energy Vehicles in 2016-2020, compliance with the Requirements was not listed as
a precondition for qualified manufacturers of power batteries to be used in
electric vehicles to obtain government subsidies. </P>
<P align=justify><B>Our Corporate History and Structure </B></P>
<P align=justify>We conduct our current business through the following two
wholly-owned operating subsidiaries in China that we own through BAK Asia:</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 ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>Dalian BAK Trading, located in Dalian, China,
      incorporated on August 14, 2013, which focuses on the wholesale of lithium
      batteries and lithium batteries&#146; materials, import &amp; export business
      and related technology consulting service; and </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>Dalian BAK Power, located in Dalian, China, incorporated
      on December 27, 2013, which focuses on the development and manufacture of
      high-power lithium batteries. </P></TD></TR></TABLE>
<P align=justify>Almost all of our business operations are conducted primarily
through our Chinese subsidiaries. The chart below presents our current corporate
structure:</P>
<P align=center>3 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_7></A>
<P align=center><IMG src="orgchart.jpg" border=0 width="487" height="253"> </P>
<P align=justify><B>Our Products</B></P>
<P align=justify>The use of new materials have enabled the configuration of
high-power lithium battery cells to contain much higher energy density and
higher voltage and have a longer life cycle and shorter charge time than other
types of lithium-based batteries. These special attributes, coupled with
intrinsic safety features, are suitable for batteries used for high-power
applications, such as electric cars, electric bicycles, electric tools, energy
storage and uninterruptible power supply, or UPS. </P>
<P align=justify>We believe high power lithium batteries represent the main
direction of the development of new energy vehicle technologies according to the
&#147;12th Five-Year Plan&#148; published by the Chinese government.</P>
<P align=justify>Our Dalian manufacturing facilities focus on the development
and manufacture of high power lithium batteries, for use in the following end
applications:</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>Battery Cell
      Type</B> </TD>
    <TD align=left width="8%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="46%"
    ><B>End applications*</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>High-power lithium battery </TD>
    <TD align=left width="8%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="46%" bgColor=#e6efff >Electric bus
      [6,000-20,000] </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="8%"  >&nbsp;</TD>
    <TD align=left width="46%" >Electric car [1,500-3,5000]
</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="8%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="46%" bgColor=#e6efff >Hybrid electric
      vehicle [500-2000] </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="8%"  >&nbsp;</TD>
    <TD align=left width="46%" >Light electric vehicle [10-150]
    </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="8%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="46%" bgColor=#e6efff >Cordless power
      tool [10-30] </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="8%"  >&nbsp;</TD>
    <TD align=left width="46%" >Uninterruptible power supply
      [30-300] </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="8%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="46%" bgColor=#e6efff >Energy Storage
      [&gt;300 ] </TD></TR></TABLE>
<P align=justify>* Bracketed numbers denote number of cells per particular
battery.</P>
<P align=justify><B><I>Key High Power Lithium Battery Applications </I></B></P>
<P align=justify>End-product applications that are driving the demand for high
power lithium batteries include electric vehicles, such as electric cars,
electric buses, hybrid electric cars and buses; light electric vehicles, such as
electric bicycles, electric motors, sight-seeing cars; and electric tools,
energy storage, uninterruptible power supply, and other high power
applications.</P>
<P align=justify><I><U>Electric Vehicles</U></I><I> </I></P>
<P align=justify>An electric vehicle, sometimes referred to as an electric drive
vehicle, uses one or more electric motors for propulsion. Electric vehicles
include electric cars, electric buses, electric trains, electric lorries,
electric airplanes, electric boats, and hybrid electric vehicles, plug in hybrid
electric vehicles and electric spacecraft. Electric cars and electric buses are
propelled by one or more electric motors powered by rechargeable battery packs.
Electric cars and buses have the potential to significantly reduce city
pollution by having zero tail pipe emissions. Electric cars and buses are also
expected to have less dependence on oil. World governments are pledging
significant funds to fund the development of electric vehicles and their
components due in part to these advantages. Due to these factors and a lithium
battery&#146;s relatively environmentally-friendly, light-weight and high-capacity features, the demand
for lithium batteries in the field of electric cars and buses is increasing.</P>
<P align=center>4 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<A name=page_8></A>
<P align=justify>Due to such recent trends as renewed concerns relating to the
availability and price of oil, increased legal fuel-efficiency requirements and
incentives, and heightened interest in environmentally-friendly or &#147;green&#148;
technologies, hybrid electric vehicles are likely to continue to attract
substantial interest from vehicle manufacturers and consumers. Hybrid electric
vehicles include automobiles, trucks, buses, and other vehicles that combine a
conventional propulsion system with a rechargeable energy storage system to
achieve better fuel economy than conventional vehicles. As these vehicles tend
to be large and heavy, their rechargeable energy storage system generally
consists of a large quantity of rechargeable high-power lithium cells. </P>
<P align=justify>The year 2014 was seen as the first real year for the
development of China's new energy vehicle industry by many industry insiders.
After explosive growth in 2015, the production and sales of new energy vehicles
continued to grow tremendously in 2016. According to China Association of
Automobile Manufacturers, from January to October 2016, the production of new
energy vehicles in China reached 355,000 units - up 77.9 percent year-on-year;
and sales in China reached 337,000 units - up 82.2 percent year-on-year. As the
core mechanism for new energy vehicles, the power battery industry has also
recently welcomed an unprecedented growth. According to the Development Program
for the Energy Efficient and New Energy Vehicle Industry 2012-2020 designed by
the State Council of the PRC, some major objectives are: to enthusiastically
advance innovation in power battery technologies; scientifically plan the
industrial layout; focus on developing power battery industry clusters; and
actively promote the mass production of power batteries. With the recent
introduction of a number of supporting policies, the production of power
batteries for vehicles has grown remarkably.</P>
<P align=justify><I><U>Light Electric Vehicles</U></I></P>
<P align=justify>Light electric vehicles include bicycles, scooters, and
motorcycles<B>, </B>with rechargeable electric motors. Due to their relatively
small size and light design, approximately 10-150 high-power lithium cells can
be used to power light electric vehicles. The electric bicycle market in China
is huge. According to MIIT, from January to September 2016, the production of
electric bicycles in China was 22.6 million units, up 4.6% year-on-year. </P>
<P align=justify><I><U>Energy Storage</U></I></P>
<P align=justify>Energy storage mainly means storage of electric energy by
battery, inductor, and capacitor. Battery energy storage is mainly used for
storage of emergency supply, battery car, and redundant energy of power
plants.</P>
<P align=justify><I><U>Electric Tools</U></I><I> </I></P>
<P align=justify>Electric tools such as drills, saws and grinders are used for
both commercial and personal use. Due to high power requirements, many electric
tools have historically used small combustion engines, used heavier nickel metal
hydride batteries or relied on external power sources. Manufacturers of electric
tools, such as Milwaukee Electric Tool Corporation, Stanley Black &amp; Decker,
Inc., the Bosch Group, Metabowerke GmbH and Rigid Tool Company have begun to use
lithium-ion technology. The market for portable high-powered electric tools is
rapidly growing and has prompted many users, both commercial and personal, to
replace or upgrade their current power tools. </P>
<P align=justify><I><U>Uninterruptible Power Supplies</U></I></P>
<P align=justify>A UPS provides emergency power from a separate source when
utility power is not available. The most common type of battery used in UPS is
Sealed Lead-Acid, however, due to the lithium battery&#146;s relatively small size,
light design and environmentally-friendly features, the demand for lithium
batteries in this industry is increasing.</P>
<P align=justify><B><I><U>Revenue by Products</U></I></B><B><I> </I></B></P>
<P align=justify>Before June 30, 2014, we derived our revenues from BAK
International and its subsidiaries which produced prismatic cells, cylindrical
cells, lithium polymer cells and high-power lithium batteries. Since July 1,
2014, our revenue has been mainly from Dalian BAK Power for sale of batteries
manufactured by BAK Tianjin under outsourcing arrangements. Starting from
October 2015, we generated revenues from high-power lithium battery cells
manufactured by Dalian BAK Power as well as batteries outsourced from BAK
Tianjin and other manufacturers. The following table sets forth the breakdown of
our net revenues by product types: </P>
<P align=center>5 </P>
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<A name=page_9></A><BR>
<TABLE
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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="10" align=center style="BORDER-BOTTOM: #000000 2px solid"> <B>Year Ended September 30,</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 colspan="4" align=center style="BORDER-BOTTOM: #000000 1px solid"> <B>2015</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 1px solid"><B>2016</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 align=center width="14%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="14%"><B>% of Net</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="14%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="14%"><B>% of Net</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 style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Amount</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Revenues</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Amount</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Revenues</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 colspan="10" align=center> <B>(in thousands of U.S. dollars, except
    percentages)</B>  </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >High-power lithium batteries
      used in: </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="14%" 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="14%" 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="14%" 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="14%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; &nbsp;Electric vehicles </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="14%">&nbsp;- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="14%">&nbsp;6,488 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">62.57 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; &nbsp;Light electric
      vehicles </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="14%" 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="14%" 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="14%" bgColor=#e6efff>553 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="14%" bgColor=#e6efff>5.33 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; &nbsp;Uninterruptable supplies </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="14%">13,904 </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="14%">100.00 </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="14%">3,328    </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="14%">32.10    </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff>&nbsp;13,904 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff>100.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff>&nbsp;10,369 </TD>
    <TD 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="14%"
    bgColor=#e6efff>100.00 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify><B>Sales and Marketing</B></P>
<P align=justify>We plan to build an extensive sales and service network in
China, highlighted by our presence in the regions where China&#146;s main EV and LEV
productions is located, such as Beijing, Shandong Province, Guangdong Province,
Sichuan Province and three provinces in Northeast China. We intend to gradually
establish post-sales service offices in these areas to serve brand owners and
pack manufacturers in each designated area as currently our marketing department
at headquarters is responsible for our promoting efforts. In doing so, our sales
staff works closely with our customers to understand their needs and provide
feedback to us so that we can better address their needs and improve the quality
and features of our products.</P>
<P align=justify>We also engage in marketing activities such as attending
industry-specific conferences and exhibitions to promote our products and brand
name. We believe these activities are conducive in promoting our products and
brand name among key industry participants.</P>
<P align=justify><B>Suppliers</B></P>
<P align=justify>The primary raw materials used in the manufacture of
lithium-ion batteries include electrode materials, cases and caps, foils,
electrolyte and separators. Cost of these raw materials is a key factor in
pricing our products. We believe that there is an ample supply of most of the
raw materials we need in China. We are seeking to identify alternative raw
material suppliers to the extent there are viable alternatives and to expand our
use of alternative raw materials. </P>
<P align=justify>We aim to maintain multiple supply sources for each of our key
raw materials to ensure that supply problems with any one supplier will not
materially disrupt our operations. In addition, we strive to develop strategic
relationships with new suppliers to secure a stable supply of materials and
introduce competition in our supply chain, thereby increasing our ability to
negotiate better pricing and reducing our exposure to possible price
fluctuations.</P>
<P align=justify>For the fiscal year ended September 30, 2016, our key raw
material suppliers were 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 style="BORDER-BOTTOM: #000000 1px solid" align=left><B>Materials</B>
    </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="48%"
    ><B>Main Suppliers</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>NCM </TD>
    <TD align=left width="4%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff >Shenzhen Tianjiao
      Technology, Co., Ltd. </TD></TR>
  <TR vAlign=top>
    <TD align=left>Cathode materials </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="48%" >Huzhou Chuangya Power Battery
      Material Co., Ltd </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Anode materials </TD>
    <TD align=left width="4%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff >Chang&#146;s Ascending
      Enterprise Co., Ltd. </TD></TR>
  <TR vAlign=top>
    <TD align=left>BMS </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="48%" >Shenzhen Klclear Technology Co.,
      Ltd. </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Solvent NMP </TD>
    <TD align=left width="4%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff >MYJ Chemical Co.,
      Ltd. </TD></TR>
  <TR vAlign=top>
    <TD align=left>Electrolyte </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="48%" >Dongguan Shanshan Battery
      Material Co., Ltd </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Aluminum foil </TD>
    <TD align=left width="4%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff >Shanghai Huxin
      Aluminum Foil Products Co., Ltd </TD></TR>
  <TR vAlign=top>
    <TD align=left>Cases and caps </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="48%" >Changzhou Wujinzhongrui Electric
      Co., Ltd </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Copper sheet </TD>
    <TD align=left width="4%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff >Dalian Desen
      Metal Products Co.,Ltd </TD></TR>
  <TR vAlign=top>
    <TD align=left>Copper foil </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="48%" >Lingbao Wason Copper Foil Co.,
      Ltd </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>NCM </TD>
    <TD align=left width="4%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff >Shenzhen Tianjiao
      Technology, Co., Ltd. </TD></TR>
  <TR vAlign=top>
    <TD align=left>Cathode materials </TD>
    <TD align=left width="4%"  >&nbsp;</TD>
    <TD align=left width="48%" >Huzhou Chuangya Power Battery
      Material Co., Ltd </TD></TR></TABLE>
<P align=justify>We source our manufacturing equipment both locally and from
overseas, based on consideration of their cost and function. Our key equipment
as of September 30, 2016 was purchased from the following suppliers:</P>
<P align=center>6 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_10></A><BR>
<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>Instruments
    </B></TD>
    <TD align=left width="10%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="48%"><B>Main Suppliers </B></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Winder </TD>
    <TD align=left width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff>Kaido Manufacturing Co., Ltd.    </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Charge and Discharge Equipment </TD>
    <TD align=left width="10%">&nbsp;</TD>
    <TD align=left width="48%">Zhejiang Hangke Technologies Co., Ltd </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Electrode Preparing Machine </TD>
    <TD align=left width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff>Zhuhai Higrand Electronic
      Technology Inc. </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Laser welding machine </TD>
    <TD align=left width="10%">&nbsp;</TD>
    <TD align=left width="48%">United Winners Laser Co., Ltd. </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Infusing Machine </TD>
    <TD align=left width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff>Kinlo Technology &amp; System
      (Shenzhen) Co. Ltd. </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Coating Machine </TD>
    <TD align=left width="10%">&nbsp;</TD>
    <TD align=left width="48%">Shenzhen Haoneng Technology Co., Ltd. </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Automatic Line Machine </TD>
    <TD align=left width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff>Shenzhen Zhongji Automation
      Co., Ltd. </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Vacuum Oven </TD>
    <TD align=left width="10%">&nbsp;</TD>
    <TD align=left width="48%">Wujiang Jiangling Equipment Co., Ltd </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Dehumidifier </TD>
    <TD align=left width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="48%" bgColor=#e6efff>Hangzhou Dry Air Treatment
      Equipment Co., Ltd. </TD>
  </TR></TABLE>
<P align=justify><B>Intellectual Property</B></P>
<P align=justify>On August 25, 2014, we entered into an intellectual property
rights use agreement with Shenzhen BAK, pursuant to which we are authorized to
use Shenzhen BAK&#146;s registered logo, trademarks and patents obtained as of June
30, 2014 for a period of 5 years for free from June 30, 2014. As of June 30,
2014, Shenzhen BAK had registered 80 trademarks in the PRC, including BAK in
both English and in Chinese characters as well as its logo, and had registered
49 trademarks in the United States, European Union, Korea, Russia, Taiwan,
India, Canada and Hong Kong. As of June 30, 2014, Shenzhen BAK had registered
522 patents in the PRC and other countries relating to battery cell materials,
design and manufacturing processes. We have registered the following Internet
and WAP domain name: <U><FONT color=#0000ff>www.cbak.com.cn</FONT></U>.</P>
<P align=justify>As of September 30, 2016, Dalian BAK Power has 20 patents
including 18 utility model patents and 2 patents for invention in the PRC. 17 of
these patents were acquired by BAK Asia, from an unrelated third party at RMB1
and were contributed as paid up capital of Dalian BAK Power. </P>
<P align=justify>We also have unpatented proprietary technologies for our
product offerings and key stages of the manufacturing process. Our management
and key technical personnel have entered into agreements requiring them to keep
confidential all information relating to our customers, methods, business and
trade secrets during their terms of employment with us and thereafter and to
assign to us their inventions, technologies and designs they develop during
their term of employment with us.</P>
<P align=justify>We have institutionalized our efforts to safeguard our
intellectual property rights by establishing an internal department that
includes professionals such as attorneys, engineers, information managers and
archives managers responsible for handling matters relating to our intellectual
property rights. We have published internally a series of rules to protect our
intellectual property rights.</P>
<P align=justify><B>Seasonality</B></P>
<P align=justify>According to the market demands, we usually experience seasonal
peaks during the months of October to March for electric vehicle markets, and
during the months of May to October for light electric markets. Also, at various
times during the year, our inventories may be increased in anticipation of
increased demand for consumer electronics. The period from the end of September
to February tends to be seasonally low sales months due to plant closures for
National Day holiday and the Chinese New Year in the PRC. </P>
<P align=justify><B>Customers </B></P>
<P align=justify>We have many well-known customers, including electric vehicle
manufacturers, such as Pingxiang Anyuan Tourist Bus Co., Ltd., Ltd, Shandong
Tangjun Electric Co., Ltd, Chery Automobile Co. Ltd., FAW Bus and Coach Co.,
Ltd., Dongfeng Special Automobile Co., Ltd., Dongfeng Xiangyang Touring Car Co.,
Ltd.; and electric bicycle manufacturers, such as Taiwan Taibag Co., Ltd,
Tianjin FSD Bicycles Co., Ltd, , Shenzhen Xidesheng Bicycle Co., Ltd., and Gamma
Bicycle Co., Ltd, and battery pack manufacturers, such as Guangdong Pisen
Electronics Co., Ltd., Sichuan Pisen Electric Co., Ltd, Shenzhen Max Technology
Co., Ltd, Dongguan Large Electronics Co., Ltd, and manufacturers in UPS and
other applications, such as Yangzhou Fengwei New Energy Technology Co., Ltd.,
Emerald Battery Technologies Co., Ltd., Robotics Technology Ltd. We believe that
we will continue to increase our revenue and market share as we gradually
increase our high-power batteries production as the demand for these batteries
has been increasing. </P>
<P align=center>7 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_11></A>
<P align=justify><B><I>Geography of Sales </I></B></P>
<P align=justify>Before June 30, 2014, we sold our products domestically and
internationally. Thereafter, we sell high-power lithium battery primarily to
customers in China. The following table sets forth certain information relating
to our total revenues by location of our customers for the last two fiscal
years.</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="10" align=center style="BORDER-BOTTOM: #000000 2px solid"> <B>Year Ended September 30,</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 colspan="4" align=center style="BORDER-BOTTOM: #000000 1px solid"><B>2015</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 1px solid"><B>2016</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 align=center width="14%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="14%"><B>% of Net</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="14%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="14%"><B>% of Net</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 style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Amount</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Revenues</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Amount</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="14%"><B>Revenues</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 colspan="10" align=center> <B>(in thousands of U.S. dollars, except
    percentages)</B>  </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Mainland China </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="14%" bgColor=#e6efff>&nbsp;13,904 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="14%" bgColor=#e6efff>100.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="14%" bgColor=#e6efff>&nbsp;9,017 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="14%" bgColor=#e6efff>86.96 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Europe </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">457 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">4.41 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >PRC Taiwan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="14%" 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="14%" 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="14%" bgColor=#e6efff>413 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="14%" bgColor=#e6efff>3.98 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Korea </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">258 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="14%">2.49 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Israel </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="14%"
    bgColor=#e6efff>- </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="14%"
    bgColor=#e6efff>- </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="14%"
    bgColor=#e6efff>224 </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="14%"
    bgColor=#e6efff>2.16 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="14%">&nbsp;13,904 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="14%">100.00 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="14%">&nbsp;10,369 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="14%">100.00 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE>
<P align=justify><B>Competition</B></P>
<P align=justify>We face intense competition from high-power lithium battery
makers in China, as well as in Korea and Japan for each of our product types.
The following table sets forth our major competitors for the EV market and LEV
market as of September 30, 2016:</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>Product
      Type</B> </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="15%"
    ><B>Competitors</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="55%"
    >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>EV battery </TD>
    <TD align=left width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="15%" bgColor=#e6efff >Japan: </TD>
    <TD align=left width="55%" bgColor=#e6efff >Panasonic
      Corporation </TD></TR>
  <TR vAlign=top>
    <TD align=left><BR></TD>
    <TD align=left width="2%"  ><BR></TD>
    <TD align=left width="15%" >Korea: <BR></TD>
    <TD align=left width="55%" >Samsung Electronics Co., Ltd.
      <BR>LG Chemical </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><BR><BR><BR><BR></TD>
    <TD align=left width="2%"  bgColor=#e6efff
      ><BR><BR><BR><BR></TD>
    <TD align=left width="15%" bgColor=#e6efff >China:
      <BR><BR><BR><BR></TD>
    <TD align=left width="55%" bgColor=#e6efff >Tianjin Lishen
      Battery Joint-stock Co., Ltd <BR>Contemporary Amperex Technology Co.,
      Limited <BR>BYD Co. Ltd <BR>Hefei Guoxuan Hi-Tech Power Energy Co., Ltd
      <BR>Amperex Technology Limited </TD></TR>
  <TR vAlign=top>
    <TD align=left>LEV battery <BR><BR></TD>
    <TD align=left width="2%"  ><BR><BR></TD>
    <TD align=left width="15%" >China: <BR><BR></TD>
    <TD align=left width="55%" >Tianneng Power International
      Limited <BR>Chaowei Power Holdings Limited <BR>Phylion Battery Co., Ltd
  </TD></TR></TABLE>
<P align=justify>We believe that we are able to leverage our low-cost advantage
to compete favorably with our competitors. Compared to Korean and Japanese
battery makers, we are able to source our needs for skilled labor and raw
materials locally and economically. Compared to Chinese battery makers, we
believe we have higher consistency and safety in product quality, which enables
us to compete favorably with local competitors. </P>
<P align=justify><B>Research and Development</B></P>
<P align=justify>The R&amp;D of next-generation advanced lithium battery and its
key materials &#150; characterized by high energy density, high security,
long-lasting life, and low cost &#150; as well as the training of related technical
talents, have become a major demand in the development of advanced electric
vehicles in China. We have reached strategic cooperation agreements with Dalian
Institute of Chemical Physics of Chinese Academy of Sciences ("DICP"), Dalian
University of Technology, Dalian Maritime University and Dalian Jiaotong
University. Under the agreements, these institutions and us will jointly
research and develop the next-generation key technologies and materials with an
aim to produce the most powerful battery worldwide.</P>
<P align=justify>We have an advanced R&amp;D center in Dalian, receiving almost
all the R&amp;D achievements, R&amp;D equipment and staff of BAK Tianjin. BAK
Tianjin began its R&amp;D manufacturing and distribution of high-power lithium
battery and battery modules in December 2006, for use in electric cars, electric
bicycles, UPS, and other applications.</P>
<P align=justify>During the fiscal years ended September 30, 2015 and 2016, our
expenditures for research and development activities were $1.0 million and $1.9
million, respectively, or 7.2% and 18.1% of net revenues, respectively.</P>
<P align=center>8 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_12></A>
<P align=justify><B>Environmental Compliance</B> </P>
<P align=justify>As we conduct our manufacturing activities in China, we are
subject to the requirements of PRC environmental laws and regulations on air
emission, waste water discharge, solid waste and noise. The major environmental
regulations applicable to us include the PRC Environmental Protection Law, the
PRC Law on the Prevention and Control of Water Pollution and its Implementation
Rules, the PRC Law on the Prevention and Control of Air Pollution and its
Implementation Rules, the PRC Law on the Prevention and Control of Solid Waste
Pollution, and the PRC Law on the Prevention and Control of Noise Pollution. We
aim to comply with environmental laws and regulations. We have built
environmental treatment facilities concurrently with the construction of our
manufacturing facilities, where waste air, waste water and waste solids we
generate can be treated in accordance with the relevant requirements. We
outsource our disposal of solid waste we generate in the Dalian facility to a
third party contractor. Certain key materials used in manufacturing, such as
cobalt dioxide, electrolyte and separators, have proven innocuous to worker&#146;s
health and safety as well as the environment. We are not subject to any
admonitions, penalties, investigations or inquiries imposed by the environmental
regulators, nor are we subject to any claims or legal proceedings to which we
are named as a defendant for violation of any environmental law or regulation.
We do not have any reasonable basis to believe that there is any threatened
claim, action or legal proceedings against us that would have a material adverse
effect on our business, financial condition or results of operations. </P>
<P align=justify><B>Employees</B></P>
<P align=justify>We had a total of approximately 631 employees as of September
30, 2016. The following table sets forth the number of our employees by
function.</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>Function</B>
</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="17%"  >&nbsp;</TD>
    <TD align=right 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="17%"
    ><B>Number</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Production </TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff >357 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Research and development </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="17%"  >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="17%" >93 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Sales and marketing </TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff >14 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>General and administrative </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="17%"  >&nbsp;</TD>
    <TD align=right 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="17%"
    >167 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><B>Total</B> </TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right 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="17%"
    bgColor=#e6efff >631 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>Our employees are not represented by a labor organization or
covered by a collective bargaining agreement. We have not experienced any work
stoppages. We believe we maintain good relations with our employees.</P>
<P align=justify><B>ITEM 1A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RISK
FACTORS.</B></P>
<P align=justify><B>RISKS RELATED TO OUR BUSINESS</B></P>
<P align=justify><B><I>Our failure to timely complete the construction of our
Dalian facility and commence its full commercial operations could negatively
affect our business operations. </I></B></P>
<P align=justify>We are currently constructing our Dalian facility and we have
relocated most of the operating assets, including machinery and equipment, as
well as the customers, employees, patents and technologies from BAK Tianjin to
the Dalian facility. We have completed the construction of two plants of the
Dalian facility and their commercial operation began in July 2015. We are
currently constructing two more plants and have completed their civil work and
the product lines are expected to be completed by June 2017, but we cannot give
assurance that the construction will be completed as scheduled or, without cost
overrun. Even if the construction is completed on a timely basis, we cannot give
assurance that the full commercial operation can begin as we expected. In
addition, we may not be able to attract a sufficient number of skilled workers
to meet the needs of the new facility. If we experience delays in construction
or commencement of the full commercial operations, increased costs or lack of
skilled labor, or other unforeseen events occur, our business, financial
condition and results of operations could be adversely impacted. Operating
results could also be unfavorably impacted by start-up costs until production at
the new facility reaches planned levels.</P>
<P align=justify><B><I>Our independent registered auditors have expressed
substantial doubt about our ability to continue as a going concern.</I></B></P>
<P align=justify>Our independent auditors have added an explanatory paragraph to
their audit opinion issued in connection with our financial statements included
in this report which states that the financial statements were prepared assuming
that we would continue as a going concern. As discussed in Note 1 to the
consolidated financial statements included with this report, we had a working capital deficiency, accumulated deficit from
recurring losses and short-term debt obligations as of September 30, 2016. These
conditions raise substantial doubt about our ability to continue as a going
concern. As disclosed under Item 7, &#147;Management&#146;s Discussion and Analysis of
Financial Condition and Results of Operations &#151; Recent Development&#148; and Note 1
to the consolidated financial statements, our Dalian manufacturing facilities
began partial commercial operations in July 2015 which focus on production and
sale of the new energy high power batteries for use in electric vehicles, light
electric vehicles and other high power applications. In June and July 2016, we
obtained advances with an aggregate amount of $5.5 million from potential
investors and converted these loans to common stock in August 2016. On June 14,
2016, we renewed our banking facilities from Bank of Dandong to provide loans
and bank acceptances up to a total amount of $19.5 million with a term expiring
on June 12, 2019. On July 6, 2016, we obtained banking facilities from Bank of Dalian to provide loans and bank acceptances up to a total amount of $7.5
million with a term expiring in July 2017. As of September 30, 2016, we had
unutilized committed banking facilities of $0.2 million. We plan to renew our
bank borrowings upon maturity and raise additional funds through bank borrowings
and equity financing in the future to meet our daily cash demands. However,
there can be no assurance that we will be successful in obtaining the financing.
The consolidated financial statements do not include any adjustments that might
result from the outcome of this uncertainty. </P>
<P align=center>9 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_13></A>
<P align=justify><B><I>We rely on a few battery suppliers to fulfill our
customers&#146; orders. If we fail to effectively manage our relationships with, or
lose the services of these suppliers and we cannot substitute suitable
alternative suppliers, our operations would be materially adversely affected.
</I></B></P>
<P align=justify>Before the production at our Dalian facility can completely
fulfill our customers&#146; orders, we expect to continue to generate part of our
revenues by outsourcing our customers&#146; orders to BAK Tianjin and a few other
suppliers. If our business relationship with BAK Tianjin and other suppliers
changes negatively or their financial condition deteriorates, or their operating
environment changes, our business may be harmed in many ways. BAK Tianjin and
other suppliers may unilaterally terminate battery supply to us or increase the
prices. As a result, we are not assured of an uninterrupted supply of high power
lithium batteries of acceptable quality or at acceptable prices from BAK Tianjin
and other suppliers. We may not be able to substitute suitable alternative
contract manufacturers in a timely manner on commercially acceptable term or at
all. We may be forced to default on the agreements with our customers. This may
negatively impact our revenues and adversely affect our reputation and
relationships with our customers, causing a material adverse effect on our
financial condition, results of operations and prospects.</P>
<P align=justify><B><I>Our business depends on the growth in demand for electric
vehicles, light electric vehicles, electric tools, energy storage, UPS, and
other high-power electric devices. </I></B></P>
<P align=justify>As the demand for our products is directly related to the
market demand for high-power electric devices, a fast growing high-power
electric devices market will be critical to the success of our business. In
anticipation of an expected increase in the demand for high-power electric
devices such as electric vehicles, light electric vehicles, electric tools,
energy storage and UPS in the next few years, we have built our Dalian
manufacturing facilities. However, the markets we have targeted, primarily those
in the PRC, may not achieve the level of growth we expect. If this market fails
to achieve our expected level of growth, we may have excess production capacity
and may not be able to generate enough revenue to obtain our profitability.</P>
<P align=justify><B><I>If we cannot continue to develop new products in a timely
manner, and at favorable margins, we may not be able to compete effectively.
</I></B></P>
<P align=justify>The battery industry has been notable for the pace of
innovations in product life, product design and applied technology. We and our
competitors have made, and continue to make, investments in research and
development with the goal of further innovation. The successful development and
introduction of new products and line extensions face the uncertainty of
customer acceptance and reaction from competitors, as well as the possibility of
cannibalization of sales of our existing products. In addition, our ability to
create new products and line extensions and to sustain existing products is
affected by whether we can: </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>&#149; </TD>
    <TD align=left width="95%" >develop and fund research and
      technological innovations; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&#149; </TD>
    <TD align=left width="95%" >receive and maintain necessary
      intellectual property protections; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&#149; </TD>
    <TD align=left width="95%" >obtain governmental approvals and
      registrations; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&#149; </TD>
    <TD align=left width="95%" >comply with governmental
      regulations; and </TD></TR>
  <TR vAlign=top>
    <TD align=left>&#149; </TD>
    <TD align=left width="95%" >anticipate customer needs and
      preferences successfully. </TD></TR></TABLE>
<P align=center>10 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_14></A>
<P align=justify>The failure to develop and launch successful new products could
hinder the growth of our business and any delay in the development or launch of
a new product could also compromise our competitive position. If competitors
introduce new or enhanced products that significantly outperform ours, or if
they develop or apply manufacturing technology which permits them to manufacture
at a significantly lower cost relative to ours, we may be unable to compete
successfully in the market segments affected by these changes. </P>
<P align=justify><B><I>Our efforts to develop products for new commercial
applications could fail.</I></B></P>
<P align=justify>Although we are involved with developing certain products for
new commercial applications, we cannot provide assurance that acceptance of our
products will occur due to the highly competitive nature of the business. There
are many new product and technology entrants into the marketplace, and we must
continually reassess the market segments in which our products can be successful
and seek to engage customers in these segments that will adopt our products for
use in their products. In addition, these companies must be successful with
their products in their markets for us to gain increased business. Increased
competition, failure to gain customer acceptance of products, the introduction
of competitive technologies or failure of our customers in their markets could
have a further adverse effect on our business. </P>
<P align=justify><B><I>Our future success depends on the success of
manufacturers of the end applications that use our products. </I></B></P>
<P align=justify>As we expand to the battery markets for global electric
vehicles, light electric vehicles, electric tools, energy storage, UPS and other
high-power electric devices, our future success depends on whether
end-application manufacturers are willing to use batteries that incorporate our
products. To secure acceptance of our products, we must constantly develop and
introduce more reliable and cost-effective battery cells with enhanced
functionality to meet evolving industry standards. Our failure to gain
acceptance of our products from these manufacturers could materially and
adversely affect our future success.</P>
<P align=justify>Even if a manufacturer decides to use batteries that
incorporate our products, the manufacturer may not be able to market and sell
its products successfully. The manufacturer&#146;s inability to market and sell its
products successfully, whether from lack of market acceptance or otherwise,
could materially and adversely affect our business and prospects because this
manufacturer may not order new products from us. If we cannot achieve the
expected level of sales, we will not be able to make sufficient profits to
offset the expenditures we have incurred to expand our production capacity, nor
will we be able to grow our business. Accordingly, our business, financial
condition, results of operations and future success would be materially and
adversely affected.</P>
<P align=justify><B><I>Our failure to keep up with rapid technological changes
and evolving industry standards may cause our products to become obsolete and
less marketable, resulting in loss of market share to our competitors.
</I></B></P>
<P align=justify>The lithium-based battery market is characterized by changing
technologies and evolving industry standards, which are difficult to predict.
This, coupled with frequent introduction of new products and models, has
shortened product life cycles and may render our products obsolete or
unmarketable. Our ability to adapt to evolving industry standards and anticipate
future standards will be a significant factor in maintaining and improving our
competitive position and our prospects for growth. To achieve this goal, we have
invested and plan to continue investing significant financial resources in our
R&amp;D infrastructure. R&amp;D activities, however, are inherently uncertain,
and we might encounter practical difficulties in commercializing our research
results. Accordingly, our significant investment in our R&amp;D infrastructure
may not bear fruit. On the other hand, our competitors may improve their
technologies or even achieve technological breakthroughs that would render our
products obsolete or less marketable. Therefore, our failure to effectively keep
up with rapid technological changes and evolving industry standards by
introducing new and enhanced products may cause us to lose our market share and
to suffer a decrease in our revenue. </P>
<P align=justify><B><I>A change in our product mix may cause our results of
operations to differ substantially from the anticipated results in any
particular period. </I></B></P>
<P align=justify>Our overall profitability may not meet expectations if our
products, customers or geographic mix are substantially different than
anticipated. Our profit margins vary among products, customers and geographic
markets. Consequently, if our mix of any of these is substantially different
from what is anticipated in any particular period, our profitability could be
lower than anticipated.</P>
<P align=center>11 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_15></A>
<P align=justify><B><I>We may be subject to declining average selling prices,
which may harm our revenue and gross profits. </I></B></P>
<P align=justify>Consumer electronics such as electric vehicles, light electric
vehicles, electric tools, energy storage, UPS are subject to declines in average
selling prices due to rapidly evolving technologies, industry standards and
consumer preferences. As a result, manufacturers of these electronic devices
expect us as suppliers to cut our costs and lower the price of our products in
order to mitigate the negative impact on their own margins. We have reduced the
price of some of our electric bike batteries in the past in order to meet market
demand and expect to continue to face market-driven downward pricing pressures
in the future. Our revenue and profitability will suffer if we are unable to
offset any declines in our average selling prices by developing new or enhanced
products with higher selling prices or gross profit margins, increasing our
sales volumes or reducing our costs on a timely basis. </P>
<P align=justify><B><I>We may face impairment charges if economic environments
in which our businesses operate and key economic and business assumptions
substantially change. </I></B></P>
<P align=justify>Assessment of the potential impairment of property, plant and
equipment and other identifiable intangible assets is an integral part of our
normal ongoing review of operations. Testing for potential impairment of
long-lived assets is dependent on numerous assumptions and reflects our best
estimates at a particular point in time, which may vary from testing date to
testing date. The economic environments in which our businesses operate and key
economic and business assumptions with respect to projected product selling
prices and materials costs, market growth and inflation rates, can significantly
affect the outcome of impairment tests. Estimates based on these assumptions may
differ significantly from actual results. Changes in factors and assumptions
used in assessing potential impairments can have a significant impact on both
the existence and magnitude of impairments, as well as the time at which such
impairments are recognized. Future changes in the economic environment and the
economic outlook for the assets being evaluated could also result in impairment
charges. Any significant asset impairments would adversely impact our financial
results.</P>
<P align=justify><B><I>We experience fluctuations in quarterly and annual
operating results. </I></B></P>
<P align=justify>Our quarterly and annual operating results have fluctuated in
the past and likely will fluctuate in the future. The demand for our products is
driven largely by the demand for the end-product applications that are powered
by our products. Accordingly, the rechargeable battery industry is affected by
market conditions that are often outside our control. Our results of operations
may fluctuate significantly from period to period due to a number of factors,
including seasonal variations in consumer demand for batteries and their end
applications, capacity ramp up by competitors, industry-wide technological
changes, the loss of a key customer and the postponement, rescheduling or
cancellation of large orders by a key customer. As a result of these factors and
other risks discussed in this section, period-to-period comparisons should not
be relied upon to predict our future performance.</P>
<P align=justify><B><I>We may not be able to substantially increase our
manufacturing output in order to maintain our cost competitiveness. </I></B></P>
<P align=justify>We believe that our ability to provide cost-effective products
is one of the most significant factors that contributed to our past success and
will be essential for our future growth. We believe this is one of our
competitive advantages over our Japanese and Korean competitors. We need to
increase our manufacturing output to a level that will enable us to
substantially reduce the cost of our products on a per unit basis through
economies of scale. However, our ability to substantially increase our
manufacturing output is subject to significant constraints and uncertainties,
including:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>the need to raise significant additional funds to purchase and prepay raw
  materials or to build additional manufacturing facilities, which we may be
  unable to obtain on reasonable terms or at all;
  <LI>delays and cost overruns as a result of a number of factors, many of which
  may be beyond our control, such as increases in raw material prices and
  problems with equipment vendors;
  <LI>delays or denial of required approvals by relevant government authorities;

  <LI>diversion of significant management attention and other resources; and
  <LI>failure to execute our expansion plan effectively. </LI></UL>
<P align=justify>If we are unable to increase our manufacturing output because
of any of the risks described above, we may be unable to maintain our
competitive position or achieve the growth we expect. Moreover, even if we
expand our manufacturing output, we may not be able to generate sufficient
customer demand for our products to support our increased production output.</P>
<P align=center>12 </P>
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<A name=page_16></A>
<P align=justify><B><I>Maintaining our manufacturing operations will require
significant capital expenditures, and our inability or failure to maintain our
operations would have a material adverse impact on our market share and ability
to generate revenue.</I></B></P>
<P align=justify>We had capital expenditures of approximately $12.9 million and
$5.9 million in fiscal years 2015 and 2016, respectively. We may incur
significant additional capital expenditures as a result of unanticipated
expenses, regulatory changes and other events that impact our business. If we
are unable or fail to adequately maintain our manufacturing capacity or quality
control processes, we could lose customers and there could be a material adverse
impact on our market share and our ability to generate revenue. </P>
<P align=justify><B><I>We may incur significant costs because of the warranties
we supply with our products and services. </I></B></P>
<P align=justify>With respect to the sale of our battery products from fiscal
2016, we typically offer warranties against any defects due to product
malfunction or workmanship for a period of six months-to-five years from the
date of purchase, including a period of six to twelve months for battery cells,
and a period of twelve to twenty seven months for battery modules for electric
bicycles, and a period of three years to five years for battery modules for
electric vehicles. We will provide a reserve for these potential warranty
expenses, which is based on an analysis of historical warranty issues. There is
no assurance that future warranty claims will be consistent with past history,
and in the event we experience a significant increase in warranty claims, there
is no assurance that our reserves will be sufficient. This could have a material
adverse effect on our business, financial condition and results of operations.
</P>
<P align=justify><B><I>We do not have insurance coverage against damages or
losses of our products. Defects in our products could result in a loss of
customers and decrease in revenue, unexpected expenses and a loss of market
share. </I></B></P>
<P align=justify>We have not purchased product liability insurance to provide
against any claims against us based on our product quality. We expect that we
will purchase product liability insurance in fiscal year 2017. If we fail to
purchase product liability insurance, defects in our products could result in a
loss of customers and decrease in revenue, unexpected expenses and a loss of
market share, and any of our products are found to have reliability, quality or
compatibility problems, we will be required to accept returns, provide
replacements, provide refunds, or pay damages. As the insurance policy imposes a
ceiling for maximum coverage and high deductibles, we may not be able to obtain
from the insurance policy a sufficient amount to compensate our customers for
damages they suffered attributable to the quality of the products. Moreover, the
insurance policy also excludes certain types of claims from its coverage, and if
any of our customers&#146; claims against us falls into those exclusions, we would
not receive any amount from the insurance policy at all. In either case, we may
still be required to incur substantial amounts to indemnify our customers in
respect of their product quality claims against us, which would materially and
adversely affect the results of our operations and severely damage our
reputation.</P>
<P align=justify><B><I>We may not be able to accurately plan our production
based on our sales contracts, which may result in excess product inventory or
product shortages. </I></B></P>
<P align=justify>Our sales contracts typically provide for a non-binding,
three-month forecast on the quantity of products that our customers may purchase
from us. We typically have only a 15-day lead time to manufacture products to
meet our customers&#146; requirements once our customers place orders with us. To
meet the short delivery deadline, we generally make significant decisions on our
production level and timing, procurement, facility requirements, personnel needs
and other resources requirements based on our estimate in light of this
forecast, our past dealings with such customers, market conditions and other
relevant factors. Our customers&#146; final purchase orders may not be consistent
with our estimates. If the final purchase orders substantially differ from our
estimates, we may have excess product inventory or product shortages. Excess
product inventory could result in unprofitable sales or write-offs as our
products are susceptible to obsolescence and price declines. Producing
additional products to make up for any product shortages within a short time
frame may be difficult, making us unable to fill out the purchase orders. In
either case, our results of operation would fluctuate from period to period.</P>
<P align=justify><B><I>We historically depended on third parties to supply key
raw materials and components to us. Failure to obtain a sufficient supply of
these raw materials and components in a timely fashion and at reasonable costs
could significantly delay our production and shipments, which would cause us to
breach our sales contracts with our customers.</I></B></P>
<P align=justify>We historically purchased from Chinese domestic suppliers
certain key raw materials and components such as electrolytes, electrode
materials and import separators, a key component of battery cells, from foreign
countries. We purchased raw materials and components on the basis of purchase
orders. In the absence of firm and long-term contracts, we may not be able to
obtain a sufficient supply of these raw materials and components from our
existing suppliers or alternates in a timely fashion or at a reasonable cost. If
we fail to secure a sufficient supply of key raw materials and components in a
timely fashion, it would result in a significant delay in our production and
shipments, which may cause us to breach our sales contracts with our customers.
Furthermore, failure to obtain sufficient supply of these raw materials and
components at a reasonable cost could also harm our revenue and gross profit
margins. </P>
<P align=center>13 </P>
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<A name=page_17></A>
<P align=justify><B><I>Fluctuations in prices and availability of raw materials,
particularly LiFePO4 and Ni, Co, Mn, could increase our costs or cause delays in
shipments, which would adversely impact our business and results of operations.
</I></B></P>
<P align=justify>Our operating results could be adversely affected by increases
in the cost of raw materials, particularly LiFePO4 and Ni, Co, Mn, the primary
cost component of our battery products, or other product parts or components.
Our average purchase price of LiFePO4 and Ni, Co, Mn were $10.1 per kilogram and
$12.2 per kilogram during the years ended September 30, 2015 and 2016,
respectively. The price of LiFePO4 and Ni, Co, Mn is not stable as most output
of cobalt is conducted in unstable or developing countries such as the
Democratic Republic of the Congo, and we cannot predict the price trend. If the
price increases, it will negatively impact our financial results in years ahead.
We historically have not been able to fully offset the effects of higher costs
of raw materials through price increases to customers or by way of productivity
improvements.</P>
<P align=justify>A significant increase in the price of one or more raw
materials, parts or components or the inability to successfully implement price
increases/ surcharges to mitigate such cost increases could have a material
adverse effect on our results of operations.</P>
<P align=justify><B><I>We mainly manufacture and market lithium-based battery
cells. If a viable substitute product or chemistry emerges and gains market
acceptance, our business, financial condition and results of operations will be
materially and adversely affected. </I></B></P>
<P align=justify>We mainly manufacture and market lithium-based batteries. As we
believe that the market for lithium-based batteries has good growth potential,
we have focused our R&amp;D activities on exploring new chemistries and formulas
to enhance our product quality and features while reducing cost. Some of our
competitors are conducting R&amp;D on alternative battery technologies, such as
fuel cells. If any viable substitute product emerges and gains market acceptance
because it has more enhanced features, more power, more attractive pricing, or
better reliability, the market demand for our products may be reduced, and
accordingly our business, financial condition and results of operations would be
materially and adversely affected.</P>
<P align=justify><B><I>Manufacturing or use of our products may cause accidents,
which could result in significant production interruption, delay or claims for
substantial damages.</I></B> </P>
<P align=justify>Due to the high energy density inherent in lithium-based
batteries, our batteries can pose certain safety risks, including the risk of
fire. Although we incorporate safety procedures in the research, development,
manufacture and transportation of batteries that are designed to minimize safety
risks, the manufacture or use of our products may still cause accidents. Any
accident, whether occurring at the manufacturing facilities or from the use of
our products, may result in significant production interruption, delays or
claims for substantial damages caused by personal injuries or property damages.
</P>
<P align=justify><B><I>We face intense competition from other battery
manufacturers, many of which have significantly greater resources. </I></B></P>
<P align=justify>The market for batteries used in electric vehicles and light
electric vehicles is intensely competitive and is characterized by frequent
technological changes and evolving industry standards. We expect competition to
become more intense. Increased competition may result in declines in average
selling prices, causing a decrease in gross profit margins. We have faced and
will continue to face competition from manufacturers of traditional rechargeable
batteries, such as lead-acid batteries other manufacturers of lithium-ion
batteries, as well as from companies engaged in the development of batteries
incorporating new technologies. Other manufacturers of high-power lithium
batteries currently include Panasonic Corporation, Samsung Electronics Co.,
Ltd., BYD Co. Ltd., Tianjin Lishen Battery Joint Stock Co., Ltd., Amperex
Technology Limited, BYD Co. Ltd, Hefei Guoxuan Hi-Tech Power Energy Co., Ltd and
Chaowei Power Holdings Limited. </P>
<P align=justify>Many of these existing competitors have greater financial,
personnel, technical, manufacturing, marketing, sales and other resources than
we do. As a result, these competitors may be in a stronger position to respond
quickly to market opportunities, new or emerging technologies and evolving
industry standards. Many of our competitors are developing a variety of battery
technologies, such as lithium polymer and fuel cell batteries, which are
expected to compete with our existing product lines. Other companies undertaking
R&amp;D activities of solid-polymer lithium-ion batteries have developed
prototypes and are constructing commercial scale production facilities. It is
possible that our competitors will be able to introduce new products with more
desirable features than ours and their new products will gain market acceptance.
If our competitors successfully do so, we may not be able to maintain our
competitive position and our future success would be materially and adversely
affected.</P>
<P align=center>14 </P>
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<A name=page_18></A>
<P align=justify><B><I>We are dependent on a limited number of customers for a
significant portion of our revenues and this dependence is likely to continue.
</I></B></P>
<P align=justify>We have been dependent on a limited number of customers for a
significant portion of our revenue. Our top five customers accounted for
approximately 83.8% and 78.9% of our revenues for the years ended September 30,
2015 and 2016, respectively. Dependence on a few customers could make it
difficult to negotiate attractive prices for our products and could expose us to
the risk of substantial losses if a single dominant customer stops purchasing
our products. We expect that a limited number of customers will continue to
contribute a significant portion of our sales in the near future. Our ability to
maintain close relationships with these top customers is essential to the growth
and profitability of our business. If we fail to sell our products to one or
more of these top customers in any particular period, or if a large customer
purchases fewer of our products, defers orders or fails to place additional
orders with us, or if we fail to develop additional major customers, our revenue
could decline, and our results of operations could be adversely affected. </P>
<P align=justify><B><I>We do not have long-term purchase commitments from our
customers, which may result in significant uncertainties and volatility with
respect to our revenue from period to period.</I></B> </P>
<P align=justify>We do not have long-term purchase commitments from our
customers and the term of our sales contracts with our customers is typically
one year or less. Furthermore, these contracts leave certain major terms such as
price and quantity of products open to be determined in each purchase order.
These contracts also allow parties to re-adjust the contract price for
substantial changes in market conditions. As a result, if our customers hold
stronger bargaining power than us or the market conditions are in their favor,
we may not be able to enjoy the price downside protection or upside gain.
Furthermore, our customers may decide not to continue placing purchase orders
with us in the future at the same level as in prior periods. As a result, our
results of operations may vary from period to period and may fluctuate
significantly in the future.</P>
<P align=justify><B><I>We extend relatively long payment terms to some large
customers.</I></B> </P>
<P align=justify>As is customary in the industry in the PRC, we extend
relatively long payment terms to some large customers. As a result of the size
of many of our orders, these extended terms may adversely affect our cash flow
and our ability to fund our operations out of our operating cash flow. In
addition, although we attempt to establish appropriate reserves for our
receivables, those reserves may not prove to be adequate in view of actual
levels of bad debts. The failure of our customers to pay us timely would
negatively affect our working capital, which could in turn adversely affect our
cash flow.</P>
<P align=justify>Our customers often place large orders for products, requiring
fast delivery, which impacts our working capital. If our customers do not
incorporate our products into their products and sell them in a timely fashion,
for example, due to excess inventories, sales slowdowns or other issues, they
may not pay us in a timely fashion, even on our extended terms. Our customers&#146;
failure to pay may force us to defer or delay further product orders, which may
adversely affect our cash flows, sales or income in subsequent periods.</P>
<P align=justify><B><I>We face risks associated with the marketing, distribution
and sale of our products internationally, and if we are unable to effectively
manage these risks, they could impair our ability to expand our business abroad.
</I></B></P>
<P align=justify>For the years ended September 30, 2015 and 2016, we derived nil
and 13.0%, respectively, of our sales from outside the PRC mainland. We still
deem overseas market as an important revenue source for us, and have been
actively exploring overseas customers. The marketing, international distribution
and sale of our products expose us to a number of risks, including: </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 ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>fluctuations in currency exchange rates; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>difficulty in engaging and retaining distributors that
      are knowledgeable about, and can function effectively in, overseas
      markets; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>increased costs associated with maintaining marketing
      efforts in various countries; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>difficulty and cost relating to compliance with the
      different commercial and legal requirements of the overseas markets in
      which we offer our products; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>inability to obtain, maintain or enforce intellectual
      property rights; and </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>trade barriers such as export requirements, tariffs,
      taxes and other restrictions and expenses, which could increase the prices
      of our products and make us less competitive in some countries.
  </P></TD></TR></TABLE>
<P align=center>15 </P>
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<A name=page_19></A>
<P align=justify><B><I>Our business depends substantially on the continuing
efforts of our senior executives and other key personnel, and our business may
be severely disrupted if we lost their services. </I></B></P>
<P align=justify>Our future success heavily depends on the continued service of
our senior executives and other key employees. In particular, we rely on the
expertise and experience of our Chairman, Chief Executive Officer, President Mr.
Yunfei Li, our Interim Chief Financial Officer, Mr. Wenwu Wang, and our Interim
Chief Technology Officer, Dr. Jian Lin. If one or more of our other senior
executives are unable or unwilling to continue to work for us in their present
positions, we may encounter similar problems, but on a compounded basis.
Moreover, if any of our current or former senior executives joins a competitor
or forms a competing company, we may lose customers, suppliers, know-how and key
personnel. Each of our executive officers has entered into an employment
agreement with us, which contains non-competition and confidentiality clauses.
However, if any dispute arises between our current or former executive officers
and the Company, it is hard to predict the extent to which any of these
agreements could be enforced in China, where these executive officers reside, in
light of the uncertainties with China&#146;s legal system.</P>
<P align=justify><B><I>We have experienced significant management changes which
could increase our control risks and have a material adverse effect on our
ability to do business and our results of operations. </I></B></P>
<P align=justify>Since February 2009, we have had a number of changes in our
senior management, including multiple changes in our Chief Financial Officer.
The magnitude of these past and expected changes and the short time interval in
which they have occurred or are expected to occur, particularly during the
ongoing economic and financial crisis, add to the risks of control failures,
including a failure in the effective operation of our internal control over
financial reporting or our disclosure controls and procedures. Control failures
could result in material adverse effects on our financial condition and results
of operations. It may take time for the new management team to become
sufficiently familiar with our business and each other to effectively develop
and implement our business strategies. This turnover of key management positions
could further harm our financial performance and results of operations.
Management attention may be diverted from regular business concerns by
reorganizations. </P>
<P align=justify><B><I>The success of our business depends on our ability to
attract, train and retain highly skilled employees and key personnel.</I></B>
</P>
<P align=justify>Because of the highly specialized, technical nature of our
business, we must attract, train and retain a sizable workforce comprising
highly skilled employees and other key personnel. Since our industry is
characterized by high demand and intense competition for talent, we may have to
pay higher salaries and wages and provide greater benefits in order to attract
and retain highly skilled employees or other key personnel that we will need to
achieve our strategic objectives. As we are still a relatively young company and
our business has grown rapidly, our ability to train and integrate new employees
into our operations may not meet the requirements of our growing business. Our
failure to attract, train or retain highly skilled employees and other key
personnel in numbers that are sufficient to satisfy our needs would materially
and adversely affect our business.</P>
<P align=justify><B><I>We may be exposed to infringement or misappropriation
claims by third parties, which, if determined adversely to us, could cause our
loss of significant rights and inability to continue providing our existing
product offerings. </I></B></P>
<P align=justify>Our success also depends largely on our ability to use and
develop our technology and know-how without infringing the intellectual property
rights of third parties. The validity and scope of claims relating to
lithium-ion battery technology patents involve complex scientific, legal and
factual questions and analysis and, therefore, may be highly expensive and
time-consuming. If there is a successful claim of infringement against us, we
may be required to pay substantial damages to the party claiming infringement,
develop non-infringing technologies or enter into royalty or license agreements
that may not be available on acceptable terms, if at all. Our failure to develop
non-infringing technologies or license the proprietary rights on a timely basis
would harm our business. Protracted litigation could result in our customers, or
potential customers, deferring or limiting their purchase or use of our products
until resolution of such litigation. Parties making the infringement claim may
also obtain an injunction that can prevent us from selling our products or using
technology that contains the allegedly infringing contents. Any intellectual
property litigation could have a material adverse effect on our business,
results of operation and financial condition.</P>
<P align=center>16 </P>
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<P align=justify><B><I>We can make no assurance that we will continue to get
authorization from Shenzhen BAK to use its intellectual property rights when the
current intellectual property rights use agreement with Shenzhen BAK expires,
nor can we make assurance that we can get the authorization at a favorable
price, which could harm our business and competitive position. </I></B></P>
<P align=justify>We lack intellectual property rights for the business we
operate. As of September 30, 2016, Dalian BAK Power only owns 20 patents
including 18 utility model patents and 2 patents for invention in the PRC.
During fiscal year 2016, Dalian BAK Power obtained 3 patents. On August 25,
2014, we entered into an intellectual property rights use agreement with
Shenzhen BAK under which we are authorized to use Shenzhen BAK&#146;s registered
logo, trademarks and patents for a period of 5 years for free from June 30,
2014. As of June 30, 2014, Shenzhen BAK owned 462 registered patents in PRC and
60 registered patents in other countries, 80 registered trademarks in PRC and 49
registered trademarks in the United States, European Union, Korea, Russia,
Taiwan, Canada, India and Hong Kong that cover various categories of goods and
services. We cannot provide assurance that we will continue to get authorization
from Shenzhen BAK to use its intellectual property rights when the current
intellectual property rights use agreement with Shenzhen BAK expires, nor can we
make assurance that we can get the authorization at a favorable price, which
could harm our business and competitive position.</P>
<P align=justify><B><I>We do not hold the property ownership rights for
facilities located in the PRC. Our manufacturing activities could be adversely
affected if we lose the facilities that we do not have property ownership
rights. </I></B></P>
<P align=justify>We have obtained land use rights for our Dalian manufacture
facilities, but have not yet obtained the property ownership of the Dalian
manufacture facilities including its plants, office building, warehouse, and
related supporting facilities. We expect that we will obtain the property
ownership rights by March 2017. If we lose our Dalian facility due to the lack
of the property ownership, our manufacturing activities will be adversely
impacted.</P>
<P align=justify><B><I>Compliance with environmental regulations can be
expensive, and our failure to comply with these regulations may result in
adverse publicity and a material adverse effect on our business. </I></B></P>
<P align=justify>As a manufacturer, we are subject to various PRC environmental
laws and regulations on air emission, waste water discharge, solid waste and
noise. Although we believe that our operations are in substantial compliance
with current environmental laws and regulations, we may not be able to comply
with these regulations at all times as the PRC environmental legal regime is
evolving and becoming more stringent. Therefore, if the PRC government imposes
more stringent regulations in the future, we will have to incur additional
substantial costs and expenses in order to comply with new regulations, which
may negatively affect our results of operations. If we fail to comply with any
of the present or future environmental regulations in material aspects, we may
suffer from negative publicity and may be required to pay substantial fines,
suspend or even cease operations. Failure to comply with PRC environmental laws
and regulations may materially and adversely affect our business, financial
condition and results of operations.</P>
<P align=justify>To the extent we ship our products outside of the PRC, or to
the extent our products are used in products sold outside of the PRC, they may
be affected by the following: The transportation of non-rechargeable and
rechargeable lithium batteries is regulated by the International Civil Aviation
Organization, or ICAO, and corresponding International Air Transport
Association, or IATA, Pipeline &amp; Hazardous Materials Safety Administration,
or PHMSA, Dangerous Goods Regulations and the International Maritime Dangerous
Goods Code, or IMDG, and in the PRC by General Administration of Civil Aviation
of China and Maritime Safety Administration of People&#146;s Republic of China. These
regulations are based on the United Nations, or UN, Recommendations on the
Transport of Dangerous Goods Model Regulations and the UN Manual of Tests and
Criteria. We currently ship our products pursuant to ICAO, IATA and PHMSA
hazardous goods regulations. New regulations that pertain to all lithium battery
manufacturers went into effect in 2003, 2004, and 2009, 2010 and 2013. The
regulations require companies to meet certain testing, packaging, labeling and
shipping specifications for safety reasons. We comply with all current PRC and
international regulations for the shipment of our products, and will comply with
any new regulations that are imposed. We have established our own testing
facilities to ensure that we comply with these regulations. If we were unable to
comply with the new regulations, however, or if regulations are introduced that
limit our ability to transport our products to customers in a cost-effective
manner, this could have a material adverse effect on our business, financial
condition and results of operations.</P>
<P align=justify><B><I>We do not have sufficient insurance coverage against damages or
losses of our Dalian facilities. </I></B></P>
<P align=justify>We currently have insurance for our pledged machinery and
equipment and completed constructions of buildings located at our Dalian
facilities. We do not have insurance for our constructions in progress of
buildings. We expect we will purchase related
insurance for the buildings when we obtain the property ownership certificate
after the construction is completed. If we were to suffer any losses or damages
to any of the facilities before the purchase of insurance, our business,
financial condition and results of operations would be materially and adversely
affected.</P>
<P align=center>17 </P>
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<A name=page_21></A>
<P align=justify><B><I>We have identified material weaknesses in our internal
control over financial reporting. If we fail to remediate the material
weaknesses or maintain an effective system of internal control over financial
reporting, we may be unable to accurately report our financial results or prevent fraud,
and investor confidence and the market price of our shares may be adversely
affected.</I></B></P>
<P align=justify>To implement Section 404 of the Sarbanes-Oxley Act of 2002, or
SOX 404, the SEC adopted rules requiring public companies to include a report of
management on the company&#146;s internal control over financial reporting in their
annual reports on Form 10-K. Under current law, we are subject to the
requirement that we maintain internal controls and that management perform
periodic evaluation of the effectiveness of the internal controls, assuming our
filing status remains as a smaller reporting company. A report of our management
is included under Item 9A of this Annual Report on Form 10-K. Our management has
identified the following material weakness in our internal control over
financial reporting: we did not have appropriate policies and procedures in
place to evaluate the proper accounting and disclosures of key documents and
agreements, and there was insufficient accounting personnel with an appropriate
level of technical accounting knowledge and experience in the application of
accounting principles generally accepted in the United States of America, or
U.S. GAAP, commensurate with our financial reporting requirements. A "material
weakness" is a deficiency, or a combination of deficiencies, in internal control
over financial reporting, such that there is a reasonable possibility that a
material misstatement of the company's annual or interim financial statements
will not be prevented or detected on a timely basis. We have taken measures and
plan to continue to take measures to remedy this material weakness. In September
2016, we implemented training on internal control and enterprise risk
management. In November 2016, we implemented training on U.S. GAAP accounting
guidelines. However, the implementation of these measures may not fully address
the material weakness in our internal control over financial reporting. Our
failure to address any control deficiency could result in inaccuracies in our
financial statements and could also impair our ability to comply with applicable
financial reporting requirements and related regulatory filings on a timely
basis. Moreover, effective internal control over financial reporting is
important to prevent fraud. As a result, our business, financial condition,
results of operations and prospects, as well as the trading price of our shares,
may be materially and adversely affected.</P>
<P align=justify><B><I>If we become directly subject to the recent scrutiny,
criticism and negative publicity involving U.S.-listed Chinese companies, we may
have to expend significant resources to investigate and resolve the matter which
could harm our business operations, stock price and reputation and could result
in a loss of your investment in our stock, especially if such matter cannot be
addressed and resolved favorably. </I></B></P>
<P align=justify>Recently, U.S. public companies that have substantially all of
their operations in China, particularly companies like us which have completed
so-called reverse merger transactions, have been the subject of intense
scrutiny, criticism and negative publicity by investors, financial commentators
and regulatory agencies, such as the SEC. Much of the scrutiny, criticism and
negative publicity has centered around financial and accounting irregularities
and mistakes, a lack of effective internal controls over financial accounting,
inadequate corporate governance policies or a lack of adherence thereto and, in
many cases, allegations of fraud. As a result of the scrutiny, criticism and
negative publicity, the publicly traded stock of many U.S. listed Chinese
companies has sharply decreased in value and, in some cases, has become
virtually worthless. Many of these companies are now subject to shareholder
lawsuits and SEC enforcement actions, and are conducting internal and external
investigations into the allegations. It is not clear what effect this
sector-wide scrutiny, criticism and negative publicity will have on our Company,
our business and our stock price. If we become the subject of any unfavorable
allegations, whether such allegations are proven to be true or untrue, we will
have to expend significant resources to investigate such allegations and/or
defend our company. This situation will be costly and time consuming and
distract our management from growing our company. If such allegations are not
proven to be groundless, our company and business operations will be severely
and your investment in our stock could be rendered worthless.</P>
<P align=justify><B><I>The disclosures in our reports and other filings with the
SEC and our other public pronouncements are not subject to the scrutiny of any
regulatory bodies in the PRC. Accordingly, our public disclosure should be
reviewed in light of the fact that no governmental agency that is located in
China where substantially all of our operations and business are located have
conducted any due diligence on our operations or reviewed or cleared any of our
disclosures.</I></B></P>
<P align=justify>We are regulated by the SEC and our reports and other filings
with the SEC are subject to SEC review in accordance with the rules and
regulations promulgated by the SEC under the Securities Act and the Exchange
Act. Unlike public reporting companies whose operations are located primarily in
the United States, however, substantially all of our operations are located in
China. Since substantially all of our operations and business take place in
China, it may be more difficult for the Staff of the SEC to overcome the
geographic and cultural obstacles that are present when reviewing our
disclosures. These same obstacles are not present for similar companies whose
operations or business take place entirely or primarily in the United States.
Furthermore, our SEC reports and other disclosures and public pronouncements are
not subject to the review or scrutiny of any PRC regulatory authority. For
example, the disclosure in our SEC reports and other filings are not subject to
the review of China Securities Regulatory Commission, a PRC regulator that is
tasked with oversight of the capital markets in China. Accordingly, you should review our SEC
reports, filings and our other public pronouncements with the understanding that
no local regulator has done any due diligence on our company and with the
understanding that none of our SEC reports, other filings or any of our other
public pronouncements has been reviewed or otherwise been scrutinized by any
local regulator.</P>
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<P align=justify><B><I>Our auditors, based in Hong Kong, China, like other
independent registered public accounting firms operating in China and to the
extent their audit clients have operations in China, is not permitted to be
subject to full inspection by the Public Company Accounting Oversight Board and,
as such, you may be deprived of the benefits of such inspection.</I></B></P>
<P align=justify>Our independent registered public accounting firms that issued
the audit reports included in our annual reports filed with the SEC, as auditors
of companies that are traded publicly in the United States and a firm registered
with the US Public Company Accounting Oversight Board (United States), or PCAOB,
are required by the laws of the United States to undergo regular inspections by
the PCAOB to assess their compliance with the laws of the United States and
professional standards.</P>
<P align=justify>However, our operations are solely located in the PRC, a
jurisdiction where PCAOB is currently unable to conduct inspections without the
approval of the PRC authorities. Our independent registered public accounting
firm, like others operating in China (and Hong Kong, to the extent their audit
clients have operations in China), is currently not subject to inspection
conducted by the PCAOB. Inspections of other firms that the PCAOB has conducted
outside China have identified deficiencies in those firms&#146; audit procedures and
quality control procedures, which may be addressed as part of the inspection
process to improve future audit quality. The inability of the PCAOB to conduct
full inspections of auditors operating in China makes it more difficult to
evaluate our auditors&#146; audit procedures or quality control procedures. As a
result, investors may be deprived of the benefits of PCAOB inspections.</P>
<P align=justify><B><I>Proceedings instituted by the SEC against five PRC-based
accounting firms could result in financial statements being determined to be not
in compliance with the requirements of the Securities Exchange Act of 1934.
</I></B></P>
<P align=justify>In December 2012, the SEC instituted proceedings under Rule
102(e)(1)(iii) of the SEC&#146;s Rules of Practice against five PRC-based accounting
firms, alleging that these firms had violated U.S. securities laws and the SEC&#146;s
rules and regulations thereunder by failing to provide to the SEC the firms&#146;
work papers related to their audits of certain PRC-based companies that are
publicly traded in the United States. Rule 102(e)(1)(iii) grants to the SEC the
authority to deny to any person, temporarily or permanently, the ability to
practice before the SEC who is found by the SEC, after notice and opportunity
for a hearing, to have willfully violated, or willfully aided and abetted the
violation of, any such laws or rules and regulations. On January 22, 2014, an
initial administrative law decision was issued, sanctioning four of these
accounting firms and suspending them from practicing before the SEC for a period
of six months. The sanction will not take effect until there is an order of
effectiveness issued by the SEC. In February 2014, four of these PRC-based
accounting firms filed a petition for review of the initial decision. In
February 2015, each of these four accounting firms agreed to a censure and to
pay fine to the SEC to settle the dispute with the SEC. The settlement stays the
current proceeding for four years, during which time the firms are required to
follow detailed procedures to seek to provide the SEC with access to Chinese
firms' audit documents via the CSRC. If a firm does not follow the procedures,
the SEC would impose penalties such as suspensions, or commence a new, expedited
administrative proceeding against the non-compliant firm or it could restart the
administrative proceeding against all four firms. </P>
<P align=justify>While these issues raised by the proceedings are not specific
to our auditor or to us, they potentially affect equally all PCAOB-registered
audit firms based in China and all businesses based in China (or with
substantial operations in China) with securities listed in the United States.
Depending upon the final outcome, public companies in the United States with
major PRC operations may find it difficult or impossible to retain auditors in
respect of their operations in the PRC, which may result in SEC&#146;s revocation of
the registration of their shares under the Exchange Act. Such a determinate
would cause the immediate delisting of our Common Stock from the NASDAQ Stock
Market, and the effective termination of the trading market for our securities
in the United States, which would likely have a significant adverse effect on
the value of our securities. Moreover, although our independent registered
public accounting firm was not named as a defendant in the above SEC
administrative proceedings, any negative news about the proceedings against
these audit firms may erode investor confidence in China-based, US public
companies, including us, and the market price of our shares may be adversely
affected.</P>
<P align=center>19 </P>
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<P align=justify><B><I>We may be adversely affected by the outcome of litigation
against us in China.</I></B></P>
<P align=justify>On July 7, 2016, Shenzhen Huijie Purification System
Engineering Co., Ltd (&#147;Shenzhen Huijie&#148;), one of the Company&#146;s contractors,
filed a lawsuit against Dalian BAK Power in the Peoples&#146; Court of Zhuanghe City,
Dalian for the failure to pay pursuant to the terms of the contract and
entrusted part of the project of the contract to a third party without their
prior consent. The plaintiff sought a total amount of $1,263,722 (RMB
8,430,792), including construction costs of $0.9 million (RMB6.3 million, which
we already accrued for at June 30, 2016), interest of $30,689 (RMB0.2 million)
and compensation of $0.3 million (RMB1.9 million). On September 7, 2016, upon
the request of Shenzhen Huijie for property preservation, the Court froze Dalian
BAK&#146;s bank deposits totaling $1,263,722 (RMB 8,430,792) for a period of one
year. Although we believe that the plaintiff's claims for interest and
compensation are without merit and we are vigorously defending ourselves, there
is no assurance that we will be successful in the lawsuit. In the event that
plaintiff prevails in the lawsuit, unfavorable court judgment could have an
adverse effect on our business, financial condition and results of operations.</P>
<P align=justify><B>RISKS RELATED TO DOING BUSINESS IN CHINA</B></P>
<P align=justify><B><I>Changes in the economic and political policies of the PRC
government could have a material and adverse effect on our business and
operations.</I></B></P>
<P align=justify>We conduct substantially all our business operations in China.
Accordingly, our results of operations, financial condition and prospects are
significantly dependent on economic and political developments in China. China&#146;s
economy differs from the economies of developed countries in many aspects,
including the level of development, growth rate and degree of government control
over foreign exchange and allocation of resources. While China&#146;s economy has
experienced significant growth in the past 30 years, the growth has been uneven
across different regions and periods and among various economic sectors in
China. We cannot assure you that China&#146;s economy will continue to grow, or that
if there is growth, such growth will be steady and uniform, or that if there is
a slowdown, such slowdown will not have a negative effect on its business and
results of operations.</P>
<P align=justify>The PRC government exercises significant control over China&#146;s
economic growth through the allocation of resources, control over payment of
foreign currency-denominated obligations, implementation of monetary policy, and
preferential treatment of particular industries or companies. Certain measures
adopted by the PRC government may restrict loans to certain industries, such as
changes in the statutory deposit reserve ratio and lending guidelines for
commercial banks by the People&#146;s Bank of China, or PBOC. These current and
future government actions could materially affect our liquidity, access to
capital, and ability to operate our business.</P>
<P align=justify>The global financial markets experienced significant
disruptions in 2008 and the United States, Europe and other economies went into
recession. Since 2012, growth of the Chinese economy has slowed down. The PRC
government has implemented various measures to encourage economic growth and
guide the allocation of resources. Some of these measures may benefit the
overall PRC economy but may also have a negative effect on us. Our financial
condition and results of operation could be materially and adversely affected by
government control over capital investments or changes in tax regulations that
are applicable to us. In addition, any stimulus measures designed to boost the
Chinese economy, may contribute to higher inflation, which could adversely
affect our results of operations and financial condition. </P>
<P align=justify><B><I>Uncertainties with respect to the PRC legal system could
limit the legal protections available to you and us.</I></B> </P>
<P align=justify>We conduct substantially all of our business through our
operating subsidiaries in China. Our operating subsidiaries are generally
subject to laws and regulations applicable to foreign investments in China and,
in particular, laws applicable to foreign-invested enterprises, or FIEs. The PRC
legal system is based on written statutes, and prior court decisions may be
cited for reference, but have limited precedential value. Since 1979, a series
of new PRC laws and regulations have significantly enhanced the protections
afforded to various forms of foreign investments in China. However, since the
PRC legal system continues to rapidly evolve, the interpretations of many laws,
regulations and rules are not always uniform and enforcement of these laws,
regulations and rules involve uncertainties for you and us. In addition, any
litigation in China may be protracted and result in substantial costs and
diversion of resources and management attention. Moreover, most of our executive
officers and directors are residents of China and not of the United States, and
substantially all the assets of these persons are located outside the United
States. As a result, it could be difficult for investors to affect service of
process in the United States or to enforce a judgment obtained in the United
States against our Chinese operations and subsidiaries. </P>
<P align=center>20 </P>
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<P align=justify><B><I>The PRC government exerts substantial influence over the
manner in which we must conduct our business activities.</I></B> </P>
<P align=justify>The PRC government has exercised and continues to exercise
substantial control over virtually every sector of the Chinese economy through
regulation and state ownership. Our ability to operate in China may be harmed by
changes in its laws and regulations, including those relating to taxation,
import and export tariffs, environmental regulations, land use rights, property,
and other matters. We believe that our operations in China are in material
compliance with all applicable legal and regulatory requirements. However, the
central or local governments of the jurisdictions in which we operate may impose
new, stricter regulations or interpretations of existing regulations that would
require additional expenditures and efforts on our part to ensure our compliance
with such regulations or interpretations. </P>
<P align=justify>Accordingly, government actions in the future, including any
decision not to continue to support recent economic reforms and to return to a
more centrally planned economy or regional or local variations in the
implementation of economic policies, could have a significant effect on economic
conditions in China or particular regions thereof and could require us to divest
ourselves of any interest we then hold in Chinese properties or joint ventures.
</P>
<P align=justify><B><I>We rely on dividends and other distributions on equity
paid by our subsidiaries for our cash needs. </I></B></P>
<P align=justify>We are a holding company, and we conduct all of our operations
through our PRC subsidiaries. We rely on dividends and other distributions on
equity paid by our PRC subsidiaries for our cash needs, including the funds
necessary to pay dividends and other cash distributions to our stockholders, to
service any debt we may incur and to pay our operating expenses. Current
regulations in the PRC permit payment of dividends only out of accumulated
profits as determined in accordance with PRC accounting standards and
regulations. According to the articles of association of our PRC subsidiaries,
each of our PRC subsidiaries is required to set aside at least 10% of its
after-tax profit based on the PRC accounting standards and regulations each year
to its statutory general reserve, until the balance in the reserve reaches 50%
of the registered capital of the company. Funds in the reserve are not
distributable to us in forms of cash dividends, loans or advances. In addition,
if our PRC subsidiaries incur debt on their own behalf in the future, the
instruments governing the debt may restrict their ability to pay dividends or
make other distributions to us, which in turn will adversely affect our
available cash. Any limitations on the ability of our PRC subsidiaries to
transfer funds to us could materially and adversely limit our ability to grow,
make investments or acquisitions that could be beneficial to our business, pay
dividends and otherwise fund and conduct our business.</P>
<P align=justify><B><I>Restrictions on currency exchange may limit our ability
to receive and use our sales revenue effectively. </I></B></P>
<P align=justify>The majority of our sales will be settled in RMB and U.S.
dollars, and any future restrictions on currency exchanges may limit our ability
to use revenue generated in RMB to fund any future business activities outside
China or to make dividend or other payments in U.S. dollars. Although the
Chinese government introduced regulations in 1996 to allow greater
convertibility of the RMB for current account transactions, significant
restrictions still remain, including primarily the restriction that
foreign-invested enterprises may only buy, sell or remit foreign currencies
after providing valid commercial documents, at those banks in China authorized
to conduct foreign exchange business. In addition, conversion of RMB for capital
account items, including direct investment and loans, is subject to governmental
approval in China, and companies are required to open and maintain separate
foreign exchange accounts for capital account items. We cannot be certain that
the Chinese regulatory authorities will not impose more stringent restrictions
on the convertibility of the RMB in the future. </P>
<P align=justify>In addition, the Notice of the General Affairs Department of
the State Administration of Foreign Exchange on the Relevant Operating Issues
concerning the Improvement of the Administration of Payment and Settlement of
Foreign Currency Capital of Foreign-Invested Enterprises, issued by the PRC
State Administration of Foreign Exchange (&#147;SAFE&#148;), and effective as of August
29, 2008 (&#147;Circular 142&#148;), regulates the conversion by foreign-invested
enterprises of foreign currency into RMB by restricting how the converted RMB
may be used. Circular 142 requires that RMB converted from the foreign
currency-dominated capital of a foreign-invested enterprise may only be used for
purposes within the business scope approved by the relevant government authority
and may not be used to make equity investments in PRC, unless specifically
provided otherwise. SAFE further strengthened its oversight over the flow and
use of RMB funds converted from the foreign currency-dominated capital of a
foreign-invested enterprise. The use of such RMB may not be changed without
approval from SAFE, and may not be used to repay RMB loans if the proceeds of
such loans have not yet been used. Any violation of Circular 142 may result in
severe penalties, including substantial fines.</P>
<P align=center>21 </P>
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<P align=justify><B><I>Fluctuations in exchange rates could adversely affect our
business and the value of our securities. </I></B></P>
<P align=justify>The value of our securities will be indirectly affected by the
foreign exchange rate between the U.S. dollar and RMB and between those
currencies and other currencies in which our sales may be denominated.
Appreciation or depreciation in the value of the RMB relative to the U.S. dollar
would affect our financial results reported in U.S. dollar terms without giving
effect to any underlying change in our business or results of operations.
Fluctuations in the exchange rate will also affect the relative value of any
dividend we issue that will be exchanged into U.S. dollars, as well as earnings
from, and the value of, any U.S. dollar-denominated investments we make in the
future.</P>
<P align=justify>Since July 2005, the RMB has no longer been pegged to the U.S.
dollar. However, the PBOC regularly intervenes in the foreign exchange market to
limit fluctuations in RMB exchange rates and achieve policy goals. Following the
removal of the U.S. dollar peg, the RMB appreciated more than 20% against the
U.S. dollar over the following three years. From July 2008 to June 2010, the RMB
traded within a narrow range against the U.S. dollar. On April 16, 2012, the
PBOC announced a policy to expand the maximum daily floating range of RMB
trading prices against the U.S. dollar in the inter-bank spot foreign exchange
market from 0.5% to 1%. On March 17, 2014, the People&#146;s Bank of China announced
a policy to further expand the maximum daily floating range of RMB trading
prices against the U.S. dollar in the inter-bank spot foreign exchange market to
2%. In the long term, the RMB may appreciate or depreciate more significantly in
value against the U.S. dollar or other foreign currencies, depending on the
market supply and demand with reference to a basket of currencies. </P>
<P align=justify>Very limited hedging transactions are available in China to
reduce our exposure to exchange rate fluctuations. To date, we have not entered
into any hedging transactions. While we may enter into hedging transactions in
the future, the availability and effectiveness of these transactions may be
limited, and we may not be able to successfully hedge our exposure at all. In
addition, our foreign currency exchange losses may be magnified by PRC exchange
control regulations that restrict our ability to convert RMB into foreign
currencies. As a result, fluctuations in exchange rates may have a material
adverse effect on your investment.</P>
<P align=justify><B><I>Failure to comply with PRC regulations relating to the
investment in offshore special purpose companies by PRC residents may subject
our PRC resident stockholders to personal liability, limit our ability to
acquire PRC companies or to inject capital into our PRC subsidiaries, limit our
PRC subsidiaries&#146; ability to distribute profits to us or otherwise materially
adversely affect us. </I></B></P>
<P align=justify>On July 14, 2014, SAFE issued the Circular on Relevant Issues
Relating to Domestic Residents&#146; Investment and Financing and Roundtrip
Investment through Special Purpose Vehicles (&#147;Circular 37&#148;), which replaced the
Circular 75, promulgated by SAFE on October 21, 2005. Circular 37 requires PRC
residents to register with local branches of SAFE in connection with their
direct establishment or indirect control of an offshore entity, for the purpose
of overseas investment and financing, with such PRC residents&#146; legally owned
assets or equity interests in domestic enterprises or offshore assets or
interests, referred to in Circular 37 as a &#147;special purpose vehicle.&#148; </P>
<P align=justify>We have notified substantial beneficial owners of our company
who we know are PRC residents to comply with the registration obligation.
However, we may not be aware of the identities of all our beneficial owners who
are PRC residents. In addition, we do not have control over our beneficial
owners and cannot assure you that all of our PRC resident beneficial owners will
comply with Circular 37. The failure of our beneficial owners who are PRC
residents to register or amend their SAFE registrations in a timely manner
pursuant to Circular 37 or the failure of future beneficial owners of our
company who are PRC residents to comply with the registration procedures set
forth in Circular 37 may subject such beneficial owners or our PRC subsidiaries
to fines and legal sanctions. Failure to register or amend the registration may
also limit our ability to contribute additional capital to our PRC subsidiaries
or receive dividends or other distributions from our PRC subsidiaries or other
proceeds from disposal of our PRC subsidiaries, or we may be penalized by SAFE.
These risks may have a material adverse effect on our business, financial
condition and results of operations.</P>
<P align=justify><B><I>The M&amp;A Rule establishes more complex procedures for
some acquisitions of Chinese companies by foreign investors, which could make it
more difficult for us to pursue growth through acquisitions in China.
</I></B></P>
<P align=justify>On August 8, 2006, six PRC regulatory agencies, including the
China Securities Regulatory Commission, promulgated the Provisions Regarding
Mergers and Acquisitions of Domestic Enterprises by Foreign Investors, or the
M&amp;A Rule, which became effective on September 8, 2006. The M&amp;A Rule
establishes additional procedures and requirements that could make some
acquisitions of Chinese companies by foreign investors more time-consuming and
complex, including requirements in some instances that the PRC Ministry of
Commerce be notified in advance of any change-of-control transaction and in some
situations, require approval of the PRC Ministry of Commerce when a foreign
investor takes control of a Chinese domestic enterprise. The regulations
prohibit a transaction at an acquisition price obviously lower than the
appraised value of the PRC business or assets and in certain transaction
structures, require that consideration must be paid within defined periods,
generally not in excess of a year. The regulation also limits our ability to
negotiate various terms of the acquisition, including aspects of the initial
consideration, contingent consideration, holdback provisions, indemnification
provisions and provisions relating to the assumption and allocation of assets
and liabilities. Transaction structures involving trusts, nominees and similar
entities are prohibited. Government approvals will have expiration dates by
which a transaction must be completed and reported to the government agencies.
In the future, we may grow our business in part by acquiring complementary
businesses, although we do not have any plans to do so at this time. The M&amp;A
Rule also requires PRC Ministry of Commerce anti-trust review of any
change-of-control transactions involving certain types of foreign acquirers. On
February 3, 2011, the Circular on Establishing the Security Review System for
Merger and Acquisition of Domestic Enterprises by Foreign Investors was
promulgated by the General Office of the State Council, which went into effect
on March 4, 2011. On August 25, 2011, the Ministry of Commerce issued the
corresponding implementation rules. According to these rules, a foreign
investor&#146;s acquisitions of Chinese companies in the fields of military,
important agricultural products, energy and resources, infrastructure, transport
service, key technology and major equipment manufacturing, and other restricted
fields requires security review by a ministerial panel established and governed
under the direction of the State Council and led by the National Development and
Reform Commission and Ministry of Commerce. Complying with the requirements of
the M&amp;A Rule to complete such transactions could be time-consuming, and any
required approval processes, including obtaining approval from the PRC Ministry
of Commerce, may delay or inhibit our ability to complete such transactions,
which could affect our ability to expand our business or maintain our market
share.</P>
<P align=center>22 </P>
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<P align=justify><B><I>Investors may experience difficulties in effecting
service of legal process, enforcing foreign judgments or bringing original
actions in China based upon U.S. laws, including the federal securities laws or
other foreign laws against us or our management. </I></B></P>
<P align=justify>All of our current operations are conducted in China. Moreover,
most of our current directors and officers are nationals or residents of China.
All or a substantial portion of the assets of these persons are located outside
the United States and in the PRC. As a result, it may not be possible to effect
service of process within the United States or elsewhere outside China upon
these persons. In addition, uncertainty exists as to whether the courts of China
would recognize or enforce judgments of U.S. courts obtained against us or such
officers and/or directors predicated upon the civil liability provisions of the
securities laws of the United States or any state thereof, or be competent to
hear original actions brought in China against us or such persons predicated
upon the securities laws of the United States or any state thereof. </P>
<P align=justify><B><I>Under the Enterprise Income Tax Law, we may be classified
as a &#147;resident enterprise&#148; of China. Such classification will likely result in
unfavorable tax consequences to us and our non-PRC shareholders.</I></B></P>
<P align=justify>On March 16, 2007, the National People&#146;s Congress of China
passed a new Enterprise Income Tax Law, or the EIT Law, and on November 28,
2007, the State Council of China passed its implementing rules, which took
effect on January 1, 2008. Under the EIT Law, an enterprise established outside
of China with &#147;de facto management bodies&#148; within China is considered a
&#147;resident enterprise,&#148; meaning that it can be treated in a manner similar to a
Chinese enterprise for enterprise income tax purposes. The implementing rules of
the EIT Law define de facto management as &#147;substantial and overall management
and control over the production and operations, personnel, accounting, and
properties&#148; of the enterprise.</P>
<P align=justify>On April 22, 2009, the State Administration of Taxation issued
the Notice Concerning Relevant Issues Regarding Cognizance of Chinese Investment
Controlled Enterprises Incorporated Offshore as Resident Enterprises pursuant to
Criteria of de facto Management Bodies, or the Notice, further interpreting the
application of the EIT Law and its implementation non-Chinese enterprise or
group controlled offshore entities. Pursuant to the Notice, an enterprise
incorporated in an offshore jurisdiction and controlled by a Chinese enterprise
or group will be classified as a &#147;non-domestically incorporated resident
enterprise&#148; if (i) its senior management in charge of daily operations reside or
perform their duties mainly in China; (ii) its financial or personnel decisions
are made or approved by bodies or persons in China; (iii) its substantial assets
and properties, accounting books, corporate chops, board and shareholder minutes
are kept in China; and (iv) at least half of its directors with voting rights or
senior management often resident in China. A resident enterprise would be
subject to an enterprise income tax rate of 25% on its worldwide income and must
pay a withholding tax at a rate of 10% when paying dividends to its non-PRC
shareholders. However, it remains unclear as to whether the Notice is applicable
to an offshore enterprise incorporated by a Chinese natural person. Nor are
detailed measures on imposition of tax from non-domestically incorporated
resident enterprises are available. Therefore, it is unclear how tax authorities
will determine tax residency based on the facts of each case.</P>
<P align=center>23 </P>
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<P align=justify>We may be deemed to be a resident enterprise by Chinese tax
authorities. If the PRC tax authorities determine that we are a &#147;resident
enterprise&#148; for PRC enterprise income tax purposes, a number of unfavorable PRC
tax consequences could follow. First, we may be subject to the enterprise income
tax at a rate of 25% on our worldwide taxable income as well as PRC enterprise
income tax reporting obligations. In our case, this would mean that income such
as interest on financing proceeds and non-China source income would be subject
to PRC enterprise income tax at a rate of 25%. Second, although under the EIT
Law and its implementing rules dividends paid to us from our PRC subsidiaries
would qualify as &#147;tax-exempt income,&#148; we cannot guarantee that such dividends
will not be subject to a 10% withholding tax, as the PRC foreign exchange
control authorities, which enforce the withholding tax, have not yet issued
guidance with respect to the processing of outbound remittances to entities that
are treated as resident enterprises for PRC enterprise income tax purposes.
Finally, it is possible that future guidance issued with respect to the new
&#147;resident enterprise&#148; classification could result in a situation in which a 10%
withholding tax is imposed on dividends we pay to our non-PRC shareholders and
with respect to gains derived by our non-PRC stockholders from transferring our
shares.</P>
<P align=justify><B><I>Heightened scrutiny of acquisition transactions by PRC
tax authorities may have a negative impact on Chinese company&#146;s business
operations and its acquisition strategy.</I></B></P>
<P align=justify>Pursuant to the Notice on Strengthening Administration of
Enterprise Income Tax for Share Transfers by Non-PRC Resident Enterprises, or
SAT Circular 698, effective on January 1, 2008, and the Announcement on Several
Issues Related to Enterprise Income Tax for Indirect Asset Transfer by Non-PRC
Resident Enterprises , or SAT Announcement 7, effective on February 3, 2015,
issued by the SAT, if a non-resident enterprise transfers the equity interests
of or similar rights or interests in overseas companies which directly or
indirectly own PRC taxable assets through an arrangement without a reasonable
commercial purpose, but rather to avoid PRC corporate income tax, the
transaction will be re-characterized and treated as a direct transfer of PRC
taxable assets subject to PRC corporate income tax. SAT Announcement 7 specifies
certain factors that should be considered in determining whether an indirect
transfer has a reasonable commercial purpose. However, as SAT Announcement 7 is
newly issued, there is uncertainty as to the application of SAT Announcement 7
and the interpretation of the term &#147;reasonable commercial purpose.&#148;</P>
<P align=justify>Under SAT Announcement 7, the entity which has the obligation
to pay the consideration for the transfer to the transferring shareholders has
the obligation to withhold any PRC corporate income tax that is due. If the
transferring shareholders do not pay corporate income tax that is due for a
transfer and the entity which has the obligation to pay the consideration does
not withhold the tax due, the PRC tax authorities may impose a penalty on the
entity that so fails to withhold, which may be relieved or exempted from the
withholding obligation and any resulting penalty under certain circumstances if
it reports such transfer to the PRC tax authorities.</P>
<P align=justify>Although SAT Announcement 7 is generally effective as of
February 3, 2015, it also applies to cases where the PRC tax treatment of a
transaction that took place prior to its effectiveness has not yet been finally
settled. As a result, SAT Announcement 7 could be determined by PRC tax
authorities to be applicable to the historical reorganization, and it is
possible that these transactions could be determined by PRC tax authorities to
lack a reasonable commercial purpose. As a result, the transfer of shares by
certain shareholders to other parties could be subject to corporate income tax
of up to 10% on capital gains generated from such transfers, and PRC tax
authorities could impose tax obligations on the transferring shareholders or
subject us to penalty if the transferring shareholders do not pay such
obligations and withhold such tax.</P>
<P align=justify>SAT Announcement 7 and its interpretation by relevant PRC
authorities clarify that an exemption provided by SAT Circular 698 for transfers
of shares in a publicly-traded entity that is listed overseas is available if
the purchase of the shares and the sale of the shares both take place in
open-market transactions. However, if a shareholder of an entity that is listed
overseas purchases shares in the open market and sells them in a private
transaction, or vice-versa, PRC tax authorities might deem such a transfer to be
subject to SAT Circular 698 and SAT Announcement 7, which could subject such
shareholder to additional reporting obligations or tax burdens. Accordingly, if
a holder of the Company&#146;s common stock purchases such common stock in the open
market and sells them in a private transaction, or vice-versa, and fails to
comply with SAT Circular 698 or SAT Announcement 7, the PRC tax authorities may
take actions, including requesting to provide assistance for their investigation
or impose a penalty on it, which could have a negative impact on the company&#146;s
business operations.</P>
<P align=justify><B><I>We may be exposed to liabilities under the Foreign
Corrupt Practices Act and Chinese anti-corruption laws, and any determination
that we violated these laws could have a material adverse effect on our
business.</I></B></P>
<P align=justify>We are subject to the Foreign Corrupt Practice Act (&#147;FCPA&#148;),
and other laws that prohibit improper payments or offers of payments to foreign
governments and their officials and political parties by U.S. persons and
issuers as defined by the statute, for the purpose of obtaining or retaining business. We
have operations, have agreements with third parties, and make most of our sales
in China. The PRC also strictly prohibits bribery of government officials. Our
activities in China create the risk of unauthorized payments or offers of
payments by the employees, consultants, sales agents, or distributors of our
subsidiaries, even though they may not always be subject to our control. It is
our policy to implement safeguards to discourage these practices by our
employees. However, our existing safeguards and any future improvements may
prove to be less than effective, and the employees, consultants, sales agents,
or distributors of our subsidiaries may engage in conduct for which we might be
held responsible. Violations of the FCPA or Chinese anti-corruption laws may
result in severe criminal or civil sanctions, and we may be subject to other
liabilities, which could negatively affect our business, operating results and
financial condition. In addition, the U.S. government may seek to hold our
subsidiaries liable for successor liability FCPA violations committed by
companies in which we invest or that we acquire.</P>
<P align=center>24 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_28></A>
<P align=justify><B><I>The implementation of the new PRC employment contract law
and increases in the labor costs in China may hurt our business and
profitability. </I></B></P>
<P align=justify>China adopted a new Labor Contract Law, effective on January 1,
2008, and issued its implementation rules, effective on September 18, 2008. The
Labor Contract Law and related rules and regulations impose more stringent
requirements on employers with regard to, among others, minimum wages, severance
payment and non-fixed-term employment contracts, time limits for probation
periods, as well as the duration and the times that an employee can be placed on
a fixed-term employment contract. Due to the limited period of effectiveness of
the Labor Contract Law and its implementation rules and regulations, and the
lack of clarity with respect to their implementation and potential penalties and
fines, it is uncertain how they will impact our current employment policies and
practices. In particular, compliance with the Labor Contract Law and its
implementation rules and regulations may increase our operating expenses. In the
event that we decide to terminate some of our employees or otherwise change our
employment or labor practices, the Labor Contract Law and its implementation
rules and regulations may also limit our ability to effect those changes in a
manner that we believe to be cost-effective or desirable, and could result in a
material decrease in our profitability.</P>
<P align=justify><B>RISKS RELATED TO OUR COMMON STOCK</B></P>
<P align=justify><B><I>Numerous factors, many of which are beyond our control,
may cause the market price of our common stock to fluctuate
significantly.</I></B></P>
<P align=justify>There are numerous factors, many of which are beyond our
control, may cause the market price of our common stock to fluctuate
significantly. These factors include: </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 ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>our earnings releases, actual or anticipated changes in
      our earnings, fluctuations in our operating results or our failure to meet
      the expectations of financial market analysts and investors; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>changes in financial estimates by us or by any securities
      analysts who might cover our shares; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>speculation about our business in the press or the
      investment community; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>significant developments relating to our relationships
      with our customers or suppliers; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>stock market price and volume fluctuations of other
      publicly traded companies and, in particular, those that are in the our
      industries; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>customer demand for our products; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>investor perceptions of the our industry in general and
      our company in particular; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>the operating and stock performance of comparable
      companies; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>general economic conditions and trends; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>major catastrophic events; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>announcements by us or our competitors of new products,
      significant acquisitions, strategic partnerships or divestitures;
  </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>changes in accounting standards, policies, guidance,
      interpretation or principles; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>loss of external funding sources; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>sales of our shares, including sales by our directors,
      officers or significant shareholders; and </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>additions or departures of key personnel.
  </P></TD></TR></TABLE>
<P align=justify>Securities class action litigation is often instituted against
companies following periods of volatility in their share price. This type of
litigation could result in substantial costs to us and divert our management&#146;s
attention and resources. Moreover, securities markets may from time to time
experience significant price and volume fluctuations for reasons unrelated to
operating performance of particular companies. For example, in July 2008, the
securities markets in the United
States, China and other jurisdictions experienced the largest decline in share prices since September 2001. These market fluctuations may adversely affect the price of our shares and other interests in our company at a time when you want to sell
your interest in us. </P>
<P align=center>25 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>



<A name="page_29"></A>

<P align="justify">
<B><I>If we fail to comply with the continued listing requirements of NASDAQ, we would face possible delisting, which would result in a limited public market for our shares and make obtaining future debt or equity financing more difficult for us.
</I></B></P>
<P align="justify">
Our common stock is traded and listed on the NASDAQ Global Market under the symbol &ldquo;CBAK.&rdquo; The common stock may be delisted if we fail to maintain certain NASDAQ listing requirements. On May 25, 2012, we received a letter from NASDAQ
indicating that for the last 30 consecutive business days, the bid price of our common stock closed below the minimum &#36;1.00 per share requirement pursuant to NASDAQ Listing Rule 5450(a)(1) for continued inclusion on the NASDAQ Global Market.
After we effected a one-for-five reverse split on October 26, 2012, we regained compliance with the minimum bid price requirement for continued listing set forth in NASDAQ Listing Rule 5450(a)(1). On June 5, 2013, we received another letter from
NASDAQ indicating that for the last 30 consecutive business days, the bid price of our common stock closed below the minimum &#36;1.00 per share. We again regained compliance within a short period of time. As of January 9, 2017, the closing price of
our common stock was &#36;1.65 per share.</P>
<P align="justify">
We cannot ensure you that the Company will continue to comply with the requirements for continued listing on the NASDAQ Global Market in the future. If our common stock loses its status on The NASDAQ Global Market and we are not successful in
obtaining a listing on The NASDAQ Capital Market, our common stock would likely trade in the over-the-counter market. If our shares were to trade on the over-the-counter market, selling our common stock could be more difficult because smaller
quantities of shares would likely be bought and sold, transactions could be delayed, and security analysts&rsquo; coverage of us may be reduced. In addition, in the event our common stock is delisted, broker-dealers have certain regulatory burdens
imposed upon them, which may discourage broker-dealers from effecting transactions in our common stock, further limiting the liquidity of our common stock. These factors could result in lower prices and larger spreads in the bid and ask prices for
our common stock. Such delisting from the NASDAQ Global Market and continued or further declines in our share price could also greatly impair our ability to raise additional necessary capital through equity or debt financing, and could significantly
increase the ownership dilution to shareholders caused by our issuing equity in financing or other transactions.</P>
<P align="justify">
<B><I>If we were delisted from NASDAQ, we may become subject to the trading complications experienced by &ldquo;Penny Stocks&rdquo; in the over-the-counter market. </I></B></P>
<P align="justify">
Delisting from NASDAQ may cause our shares of common stock to become the SEC&rsquo;s &ldquo;penny stock&rdquo; rules. The SEC generally defines a penny stock as an equity security that has a market price of less than &#36;5.00 per share or an
exercise price of less than &#36;5.00 per share, subject to specific exemptions. One such exemption is to be listed on NASDAQ. Therefore, were we to be delisted from NASDAQ, our common stock may become subject to the SEC&rsquo;s &ldquo;penny
stock&rdquo; rules. These rules require, among other things, that any broker engaging in a purchase or sale of our securities provide its customers with: (i) a risk disclosure document, (ii) disclosure of market quotations, if any, (iii) disclosure
of the compensation of the broker and its salespersons in the transaction and (iv) monthly account statements showing the market values of our securities held in the customer&rsquo;s accounts. A broker would be required to provide the bid and offer
quotations and compensation information before effecting the transaction. This information must be contained on the customer&rsquo;s confirmation. Generally, brokers are less willing to effect transactions in penny stocks due to these additional
delivery requirements. These requirements may make it more difficult for shareholders to purchase or sell our shares. Because the broker, not us, prepares this information, we would not be able to assure that such information is accurate, complete
or current. </P>
<P align="justify">
<B><I>Our directors and executive officers, collectively, own approximately 16.1% of our outstanding common stock and may be able to control our management and affairs. </I></B></P>
<P align="justify">
Mr. Yunfei Li, our president and chief executive officer and chairman of our board, and our other executive officers and directors beneficially own an aggregate of 16.
1% of our outstanding common stock. As a result, our directors and executive officers, acting together, may be able to control our management and affairs, including the election of directors and approval of significant corporate transactions, such as mergers,
consolidation, and sale of all or substantially all of our assets. Consequently, this concentration of ownership may have the effect of delaying or preventing a change of control, including a merger, consolidation or other business combination
involving us, even if such a change of control would benefit our stockholders. </P>
<P align="center">
26 </P>

<HR noshade align="center" width="100%" size=5 color="black" style="page-break-after:always;">

<A name=page_30></A>
<P align=justify><B><I>Provisions in our articles of incorporation and bylaws
could entrench our board of directors and prevent a change in
control.</I></B></P>
<P align=justify>Our articles of incorporation provide that special meetings of
the stockholders can only be called by our president or any other executive
officer, or the board of directors, or any member thereof, the record holder or
holders of at least 10% of all shares entitled to vote at the meeting, or the
president or secretary at the written request of our stockholders holding not
less than 30% of all shares issued, outstanding and entitled to vote. In
addition, our bylaws and/or our articles of incorporation (i) allow vacancies in
the board of directors to be filled by a majority of the remaining directors,
though less than a quorum, (ii) provide that no contract or transaction between
us and one or more of our directors or officers is void if certain criteria are
met, (iii) provide that our bylaws may be amended or appealed at any meeting of
the board of directors at which a quorum is present, by the affirmative vote of
a majority of the directors present at such meeting, and (iv) provide that at an
annual meeting, our stockholders elect a board of directors and transact such
other business as may properly be brought before the meeting; by contrast, at a
special meeting, our stockholders may transact only the business for the
purposes specified in the notice of the meeting unless all of our stockholders
entitled to vote are present at the special meeting and consent.</P>
<P align=justify>In addition, our board of directors may cause us to issue our
authorized but unissued shares of common stock in the future without
stockholders&#146; approval. These additional shares may be utilized for a variety of
corporate purposes, including future public offerings to raise additional
capital, corporate acquisitions and employee benefit plans. The existence of
authorized but unissued shares of common stock could render more difficult or
discourage an attempt to obtain control of a majority of our common stock by
means of a proxy contest, tender offer, merger or otherwise.</P>
<P align=justify>Collectively, these provisions may have the effect of
entrenching our existing board members, discouraging or preventing a transaction
including a change in control transaction where such transaction would be
beneficial to our stockholders.</P>
<P align=justify><B>ITEM 1B.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
UNRESOLVED STAFF COMMENTS.</B></P>
<P align=justify>Not applicable. </P>
<P align=justify><B>ITEM
2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PROPERTIES.
</B></P>
<P align=justify>We have completed the construction of the facilities in our
Dalian site with a total area of 40,100 square meters comprising manufacturing
facilities, warehousing and packaging facilities and administrative offices at
the BAK Industrial Park in Dalian. Of that space, approximately 26,437 square
meters are manufacturing facilities. We have completed the construction of a
power battery manufacturing plant and a power battery packing plant in Dalian
which started commercial production in July 2015. We are also in the progress to
construct two more buildings with a total area of 29,908 square meters including
a manufacturing plant and a warehouse of finished goods. We believe that these
facilities will meet our recent business needs as well as the needs of our
expanded operations in the future.</P>
<P align=justify>The following table sets forth the breakdown of our facilities
as of September 30, 2016 based on use:</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>Facility</B>
</TD>
    <TD align=left width="6%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="27%"><B>Usage</B> </TD>
    <TD align=right width="6%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="27%"><B>Area (m2 )</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Constructions completed </TD>
    <TD align=left width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="27%" bgColor=#e6efff>Manufacturing </TD>
    <TD align=right width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="27%" bgColor=#e6efff>31,202 </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="6%"  >&nbsp;</TD>
    <TD align=left width="27%">R&amp;D and administrative </TD>
    <TD align=right width="6%"  >&nbsp;</TD>
    <TD align=right width="27%">3,231 </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="27%" bgColor=#e6efff>Warehousing </TD>
    <TD align=right width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="27%" bgColor=#e6efff>4,765 </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="6%"  >&nbsp;</TD>
    <TD align=left width="27%">Other facilities </TD>
    <TD align=right width="6%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="27%">902
    </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="27%" bgColor=#e6efff><B>Subtotal</B> </TD>
    <TD align=right width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="27%"
    bgColor=#e6efff><B>40,100</B> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="6%"  >&nbsp;</TD>
    <TD width="27%">&nbsp; </TD>
    <TD width="6%"  >&nbsp;</TD>
    <TD width="27%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Constructions in progress </TD>
    <TD align=left width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="27%" bgColor=#e6efff>Manufacturing </TD>
    <TD align=right width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="27%" bgColor=#e6efff>16,908 </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="6%"  >&nbsp;</TD>
    <TD align=left width="27%">Warehousing </TD>
    <TD align=right width="6%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="27%">13,000 </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="27%" bgColor=#e6efff><B>Subtotal</B> </TD>
    <TD align=right width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="27%"
    bgColor=#e6efff><B>29,908</B> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="6%"  >&nbsp;</TD>
    <TD width="27%">&nbsp; </TD>
    <TD width="6%"  >&nbsp;</TD>
    <TD width="27%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Dalian BAK Power facilities </TD>
    <TD align=left width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=left width="27%" bgColor=#e6efff><B>Total</B> </TD>
    <TD align=right width="6%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="27%"
    bgColor=#e6efff><B>70,008</B> </TD></TR></TABLE>
<P align=justify>We currently have insurance for the completed constructions. We
expect we will purchase related insurance for the remaining buildings after the
construction is completed and the property ownership certificates are obtained.
</P>
<P align=center>27 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_31></A>
<P align=justify><B>ITEM
3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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. 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. Other
than the legal proceedings set forth below, we are currently not aware of any
such legal proceedings or claims that we believe will have an adverse effect on
our business, financial condition or operating results: </P>
<P align=justify>An individual named Steven R. Ruth filed suit against China BAK
Battery, Inc. in United States District Court for the Western District of Texas
on August 15, 2013 alleging breach of contract. China BAK Battery, Inc. did not
receive notice of this lawsuit and the plaintiff sought a default judgment,
which the court granted in January 2014. Accordingly, the court entered judgment
in favor of Mr. Ruth in the amount of $553,774 inclusive of costs and attorneys&#146;
fees (the &#147;First Judgment&#148;). </P>
<P align=justify>Subsequent to the entry of the First Judgment, Mr. Ruth has
made efforts to have the judgment enforced in Canada. On September 19, 2014, Mr.
Ruth also filed a second complaint in the United States District Court for the
Western District of Texas. On November 12, 2014, a second default judgment was
entered against China BAK Battery, Inc. in the amount of $553,774 for the First
Judgment plus an additional $7,550 in attorneys&#146; fees (the &#147;Second Judgment&#148;).
The Second Judgment is inclusive of the amounts ordered in the First Judgment.
BAK International thereafter agreed to indemnify China BAK Battery, Inc. from
any expenses, losses and damages that were incurred and will incur to China BAK
Battery, Inc. due to the lawsuit filed by Mr. Ruth. </P>
<P align=justify>On December 30, 2015, Mr. Ruth, China BAK Battery, Inc., BAK
International Limited, Shenzhen BAK Battery Co., Ltd. and Shenzhen BAK Power
Battery Co., Ltd. entered into a settlement and release agreement, pursuant to
which, among others, the parties irrevocably released and forever discharged
each other from and against any and all liabilities, claims, actions, cause of
actions and damages, including any and all claims against the parties in the
First Judgement, the Second Judgement and certain recognition action commenced
by Mr. Ruth in the Supreme Court of British Columbia of Canada. On May 6, 2016,
the Supreme Court of British Columbia issued a consent dismissal order upon the
applications of the parties and dismissed the recognition action. </P>
<P align=justify>On July 7, 2016, Shenzhen Huijie Purification System
Engineering Co., Ltd (&#147;Shenzhen Huijie&#148;), one of our contractors, filed a
lawsuit against Dalian BAK Power in the Peoples&#146; Court of Zhuanghe City, Dalian
for the failure to pay pursuant to the terms of the contract and entrusted part
of the project of the contract to a third party without their prior consent. The
plaintiff sought a total amount of $1,263,722 (RMB8,430,792), including
construction costs of $0.9 million (RMB6.3 million), interest of $30,689 (RMB0.2
million) and compensation of $0.3 million (RMB1.9 million), which we already
accrued for as of September 30, 2016. On September 7, 2016, upon the request of
Shenzhen Huijie, the Court froze Dalian BAK&#146;s bank deposits totaling $1,263,722
(RMB 8,430,792) for a period of one year. We intend to vigorously defend
ourselves in this lawsuit. </P>
<P align=justify><B>ITEM
4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MINE SAFETY
DISCLOSURES. </B></P>
<P align=justify>Not applicable. </P>
<P align=center>28 </P>
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<A name=page_32></A>
<P align=center><B>PART II </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 align=left>
      <P align=justify><B>ITEM 5. </B></P></TD>
    <TD align=left width="92%" >
      <P align=justify><B>MARKET FOR REGISTRANT&#146;S COMMON EQUITY, RELATED
      STOCKHOLDER MATTERS </B><B>AND ISSUER PURCHASES OF EQUITY SECURITIES.
      </B></P></TD></TR></TABLE>
<P align=justify><B>Market Information </B></P>
<P align=justify>Our common stock is listed on The NASDAQ Global Market under
the symbol &#147;CBAK.&#148;</P>
<P align=justify>The following table sets forth the quarterly high and low sales
prices of a share of our common stock as reported by NASDAQ for the periods
indicated. These prices do not include retail markup, markdown or commission and
may not represent actual transactions.</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 style="BORDER-BOTTOM: #000000 1px solid"><B>Closing Prices</B><B><SUP>(1)</SUP></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 style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>High </B></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>Low </B></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><B><I>Year Ended September 30, 2016
    </I></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>First Quarter </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;3.75 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;2.21 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Second Quarter </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2.65 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Third Quarter </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;2.98 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;2.28 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Fourth Quarter </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3.08 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2.11 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&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 align=left bgColor=#e6efff><B><I>Year Ended September 30, 2015
    </I></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>First Quarter </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;3.44 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;1.79 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Second Quarter </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3.52 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1.75 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Third Quarter </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;4.67 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;3.12 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Fourth Quarter </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3.23 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1.58 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P
align=justify><SUP>(1)</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
above table sets forth the range of high and low closing prices per share of our
common stock as reported by Yahoo! Finance for the periods indicated.</P>
<P align=justify><B>Approximate Number of Holders of Our Common Stock </B></P>
<P align=justify>As of January 9, 2017, there were approximately 46 holders of
record of our common stock, which does not include the number of stockholders
holding shares of our common stock in &#147;street name&#148;. </P>
<P align=justify><B>Dividend Policy </B></P>
<P align=justify>We have never declared or paid any dividends, nor do we have
any present plan to pay any cash dividends on our common stock in the
foreseeable future. We currently intend to retain most, if not all, of our
available funds and any future earnings to operate and expand our business.</P>
<P align=justify>As we are a holding company, we rely on dividends paid to us by
our subsidiaries in the PRC through our Hong Kong subsidiary, BAK Asia. In
accordance with its articles of association, each of our subsidiaries in the PRC
is required to allocate to its statutory general reserve at least 10% of its
respective after-tax profits determined in accordance with the PRC accounting
standards and regulations. Each of our subsidiaries in the PRC may stop
allocations to its general reserve if such reserve has reached 50% of its
registered capital. Allocations to the reserve can only be used for making up
losses and other specified purposes and may not be paid to us in the form of
loans, advances, or cash dividends. Dividends paid by our PRC subsidiaries to
BAK Asia, our Hong Kong subsidiary, will not be subject to Hong Kong capital
gains or other income tax under current Hong Kong laws and regulations because
they will not be deemed to be assessable income derived from or arising in Hong
Kong. Such dividends, however, may be subject to a 10% withholding tax in the
PRC.</P>
<P align=justify>Our board of directors has discretion on whether to pay
dividends unless the distribution would render us unable to repay our debts as
they become due, as provided in Chapter 78.288 of the Nevada Revised Statutes.
Even if our board of directors decides to pay dividends, the form, frequency and
amount will depend upon our future operations and earnings, capital requirements
and surplus, general financial condition, contractual restrictions and other
factors that the board of directors may deem relevant.</P>
<P align=center>29 </P>
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<A name=page_33></A>
<P align=justify><B>Securities Authorized for Issuance Under Equity Compensation
Plans</B></P>
<P align=justify>See Item 12, &#147;Security Ownership of Certain Beneficial Owners
and Management and Related Stockholder Matters &#151; Securities Authorized for
Issuance Under Equity Compensation Plans.&#148;</P>
<P align=justify><B>Recent Sales of Unregistered Securities</B></P>
<P align=justify>We have not sold any equity securities during the 2016 fiscal
year 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 2016 fiscal year.</P>
<P align=justify><B>Purchases of Equity Securities</B></P>
<P align=justify>No repurchases of our common stock were made during the fiscal
year of 2016.</P>
<P align=justify><B>ITEM
6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;SELECTED
FINANCIAL DATA.</B></P>
<P align=justify>Not applicable. </P>
<P align=justify><B>ITEM
7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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. In addition to
historical information, the following discussion contains certain
forward-looking information. See &#147;Special Note Regarding Forward Looking
Statements&#148; above for certain information concerning those forward looking
statements. Our financial statements are prepared in U.S. dollars and in
accordance with U.S. GAAP.</I></P>
<P align=justify><B>Overview </B></P>
<P align=justify>We are engaged in the developing, manufacturing and selling of
new energy high power lithium batteries, which are mainly used in the following
applications:</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>&#149; </TD>
    <TD align=left width="95%" >Electric vehicles (&#147;EV&#148;), such as
      electric cars, electric buses, hybrid electric cars and buses; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&#149; </TD>
    <TD align=left width="95%" >Light electric vehicles (&#147;LEV&#148;),
      such as electric bicycles, electric motors, sight-seeing cars; and </TD></TR>
  <TR vAlign=top>
    <TD align=left>&#149; </TD>
    <TD align=left width="95%" >Electric tools, energy storage,
      uninterruptible power supply, and other high power applications.
  </TD></TR></TABLE>
<P align=justify>We generated revenues from the manufacture and sale of high
power lithium batteries of $13.9 million and $10.4 million for the fiscal years
ended September 30, 2015 and 2016, respectively, and net profit from continuing
operations of $14.0 million and net loss of $12.7 million during the same years,
respectively. We believe that our operations will yield long-term growth of
revenues with the expected expansion of our manufacturing capabilities in the
coming years. </P>
<P align=justify>We have completed the construction of a power battery
manufacturing plant and a power battery packing plant of our Dalian facilities
which started commercial production in July 2015. We have received and been
utilizing most of BAK Tianjin&#146;s operating assets relocated to our Dalian
facilities, including its machinery and equipment for battery production and
battery pack production, customers, management team and technical staff, patents
and technologies. BAK Tianjin had been one of the major manufacturers of high
power lithium batteries in China which started operations in 2008, and has many
well-known customers in EV, LEV and other high power applications. We have also
purchased and will purchase more machinery and equipment to expand our
manufacturing capabilities. In addition, we have outsourced and will continue to
outsource our production to other manufacturers until our Dalian manufacturing
facility can fulfill our customers&#146; needs. </P>
<P align=justify>For the fiscal year ended September
  30, 2016, Dalian BAK Power purchased batteries of approximately $2.7 million and
  $5.6 million from BAK Tianjin and Shenzhen BAK, respectively.</P>
<P align=justify>During the fiscal year 2016, we received advances of
approximately $5.5 million from certain investors and on July 28, 2016, we
entered into securities purchase agreements with these investors and converted
such loans into equity interests by issuing 2.2 million shares of our common
stock to these investors on August 17, 2016. </P>
<P align=justify>In June 2016, we renewed our banking facilities from Bank of
Dandong for loans in a maximum amount of $19.5 million including three-year
long-term loans and three-year revolving bank acceptance and letters of credit
bills for the period from June 13, 2016 to June 12, 2019. The banking facilities were
guaranteed by Mr. Yunfei Li (&#147;Mr. Li&#148;), our CEO, Ms. Qinghui Yuan, Mr. Li&#146;s
wife, Mr. Xianqian Li, our former CEO, Ms. Xiaoqiu Yu, the wife of our former
CEO, and Shenzhen BAK. The facilities were also secured by part of our Dalian
site&#146;s prepaid land use rights, buildings, construction in progress, machinery
and equipment and pledged deposits. Under the banking facilities, from June to
September 2016, we borrowed various three-year term bank loans that totaled
RMB126.8 million (approximately $19.0 million), bearing fixed interest at 7.2%
per annum. We also borrowed a series of revolving bank acceptance totaled $0.5
million from Bank of Dandong under the credit facilities.</P>
<P align=center>30 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<A name=page_34></A>
<P align=justify>On July 6, 2016, we obtained banking facilities from Bank of
Dalian for loans in a maximum amount of RMB10 million (approximately $1.5
million) and bank acceptance bills of RMB40 million (approximately $6.0 million)
to July 2017. The banking facilities were guaranteed by Mr. Li, our CEO, Ms.
Qinghui Yuan, Mr. Li&#146;s wife, and Shenzhen BAK. Under the banking facilities, on
July 6, 2016 we borrowed one year short-term loan of RMB10 million
(approximately $1.5 million), bearing a fixed interest rate at 6.525% per annum.
We also borrowed revolving bank acceptance totaled $6.0 million. As of September
30, 2016, we had unutilized committed banking facilities of $0.2 million. We
plan to renew these loans upon maturity, and plan to raise additional funds
through banks borrowings and equity financing in the future to meet our daily
cash demands, if required.</P>
<P align=justify>In the meanwhile, due to the growing environmental pollution
problem, the Chinese government is currently providing vigorous support to the
new energy facilities and vehicles. It is expected that we will be able to
secure more potential orders from the new energy market, especially from the
electric car market. We believe with that the booming future market demand in
high power lithium ion products, we can continue as a going concern and return
to profitability.</P>
<P align=justify>These consolidated financial statements have been prepared
assuming we 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 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 our ability to continue as a going
concern. </P>
<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>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
deposited in bonded warehouses are exempt from import VAT.</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.</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 R&amp;D material costs. For the years ended September 30,
2015 and 2016, we recorded research and development expenses of $1,001,889 and
$1,879,869, respectively. </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, engage in cooperative advertising programs, participate
in buy-down programs or similar arrangements.</P>
<P align=center>31 </P>
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<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 and liquidated damage charges. </P>
<P align=justify><B><I>Government grant income. </I></B>We present the
government subsidies received as income unless the subsidies received are
earmarked to compensate a specific expense, which have been accounted for by
offsetting the specific expense, such as research and development expense,
interest expenses and removal costs. Unearned government subsidies received are
deferred for recognition until the criteria for such recognition could be met.
Grants applicable to land are amortized over the life of the depreciable
facilities constructed on it. For research and development expenses, we match
and offset the government grants with the expenses of the research and
development activities as specified in the grant approval document in the
corresponding period when such expenses are incurred. </P>
<P align=justify><B><I>Finance costs, net. </I></B>Finance costs consist
primarily of interest income and interest on bank loans and other short term
loans, net of capitalized interest. </P>
<P align=justify><B><I>Income tax expenses. </I></B>Our subsidiaries in PRC are
subject to an income tax rate of 25%. Our Hong Kong subsidiary BAK Asia is
subject to profits tax at a rate of 16.5%. However, because we did not have any
assessable income derived from or arising in Hong Kong, BAK Asia had not paid
any such tax. </P>
<P align=justify><B>Results of Operations </B></P>
<P align=justify>The following table sets forth key components of our results of
operations for the years indicated, both in dollars and as a percentage of our
revenue.</P>
<P align=justify>(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 style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 2px solid"><B>Year Ended September 30, </B></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center 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 style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>2015 </B></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>2016 </B></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>&nbsp;<STRONG>$</STRONG></B></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center width="12%"><B>%
      </B></TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net revenues </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;13,904 </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;10,369 </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>(3,535</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>(25.42</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </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%">(12,954</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%">(12,100</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%">854    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">6.59 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross profit (loss) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>950 </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>(1,731</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>(2,681</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>(282.21</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>Research and development expenses </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,002 </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>1,880 </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>878 </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>87.62 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Sales and marketing expenses </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">135 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">995 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">860 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">637.04 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>General and administrative expenses </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>3,330 </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>4,738 </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>1,408 </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>42.28 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Provision for doubtful accounts </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%">132    </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%">2,779    </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%">2,647    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">2,005.30 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total operating expenses </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>4,599 </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>10,392 </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>5,793 </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>125.96 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Operating loss </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(3,649</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(12,123</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(8,474</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(232.23</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Government grant income </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>23,103 </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>- </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>(23,103</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>(100.00</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Other (expense) income, net </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%">(91</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%">143    </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%">234    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">257.14 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Profit (loss) before income tax and
      discontinued operations </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>19,363 </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>(11,980</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>(31,343</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>(161.87</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Income tax expense </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%">(5,321</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%">(672</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%">4,649    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">87.37 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net profit (loss) from continuing
      operations, net of tax </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>14,042 </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>(12,652</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>(26,694</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>(190.10</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Income from discontinued operations, net of tax </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%">1,831    </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%">- </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%">(1,831</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(100.00</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net profit (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;15,873 </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;(12,652</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>(28,525</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>(179.71</TD>
<TD align=left width="2%"  bgColor=#e6efff>)</TD></TR></TABLE>
<P align=justify><B><I>Net revenues</I></B>. Net revenues were $10.4 million for
the fiscal year ended September 30, 2016, as compared to $13.9 million for the
fiscal year of 2015, a decrease of $3.5 million, or 25.4% .</P>
<P align=center>32 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify>The following table sets forth the breakdown of our net
revenues by end-product applications derived from high-power lithium
batteries.</P>
<P align=center>(All amounts, other than percentage, 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 style="BORDER-BOTTOM: #000000 1px solid"><B>Year ended September 30,</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 1px 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 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2015</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2016</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><STRONG>$</STRONG>&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>%</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>High power lithium batteries used in: </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Electric vehicles </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;6,488 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">6,488 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">100.00 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Light electric vehicles </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>553 </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>553 </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>100.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Uninterruptable supplies </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%">13,904 </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%">3,328    </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%">(10,576</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(76.06</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left 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;13,904 </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;10,369 </TD>
    <TD 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="12%"
    bgColor=#e6efff>(3,535</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>(25.42</TD>
<TD align=left width="2%"  bgColor=#e6efff>)</TD></TR></TABLE>
<P align=justify>Net revenues from sales of batteries for electric vehicles were
$6.5 million for the fiscal year ended September 30, 2016, as compared to nil
for fiscal year 2015. We started producing batteries for electric vehicles in
our Dalian facilities at the end of fiscal year 2015. Our revenue from sales of
batteries for electric vehicles for the fiscal year 2016 was negatively affected
by the delay in the announcement of the government subsidy policy for new energy
vehicles in 2016 and our application for the eligible manufacturers of MIIT as
discussed above. </P>
<P align=justify>Net revenues from sales of batteries for light electric
vehicles was $0.6 million for the fiscal year ended September 30, 2016, as
compared nil for fiscal year 2015.</P>
<P align=justify>Net revenues from sales of batteries for uninterruptable
supplies was $3.3 million for the fiscal year ended September 30, 2016, as
compared $13.9 million for fiscal year 2015, a decrease of $10.6 million, or
76.1% . We focused on manufacturing of batteries for electric vehicles in fiscal
2016 and therefore sales of batteries for uninterruptable power supplies
decreased significantly. </P>
<P align=justify><B><I>Cost of revenues. </I></B>Cost of revenues decreased to
$12.1 million for the year ended September 30, 2016, as compared to $13.0
million for fiscal year 2015, a decrease of $0.8 million, or 6.6% . Included in
cost of revenues was a write down of inventories of $0.2 million and $0.4
million for the years ended September 30, 2015 and 2016, respectively. We write
down the inventory value whenever there is an indication that it is impaired.
However, further write-downs may be necessary if market conditions continue to
deteriorate. </P>
<P align=justify><B><I>Gross profit (loss). </I></B>Gross loss for the year
ended September 30, 2016 was $1.7 million, or 16.7% of net revenues as compared
to a gross profit of $1.0 million, or 6.8% of net revenues, for fiscal year
2015. Our new Dalian facilities commenced manufacturing activities in July 2015.
Inefficiency was inevitable due to the operation of the newly installed
machinery and newly hired production staff. As a result, we incurred a gross
loss for fiscal year 2016. </P>
<P align=justify><B><I>Research and development expenses. </I></B>Research and
development expenses increased to $1.9 million for the year ended September 30,
2016, as compared to $1.0 million for fiscal year 2015, an increase of $0.9
million, or 87.6% . This increase was mainly because the materials and
consumables used in research and development increased by $0.8 million for
fiscal year 2016 compared with fiscal year 2015. We put more resources on
developing batteries and modules to fulfill the demand of electric vehicles
manufacturers to achieve more orders. </P>
<P align=justify><B><I>Sales and marketing expenses. </I></B>Sales and marketing
expenses increased to $1.0 million for the year ended September 30, 2016, as
compared to $0.1 million for fiscal year 2015, an increase of $0.9 million, or
634.7%, primarily due to the increase in salary and wages, product warranty
expense, travelling expenses by $0.2 million, $0.2 million and $0.2 million,
respectively, for the year ended September 30, 2016 as compared with the same
period 2015. We recruited more sales and marketing stuff to develop customers in
fiscal year 2016. In fiscal 2016, we made provision for warranty expenses of
$0.2 million according to our after sale service maintenance policy on electric
vehicle battery products. We also incurred $0.2 million in travelling and
promotion expenses for our overseas sales during fiscal 2016 while we did not
have overseas sales in fiscal 2015. As a percentage of revenues, sales and
marketing expenses have increased to 9.6% for the year ended September 30, 2016,
from 1.0% for the same period in 2015. </P>
<P align=justify><B><I>General and administrative expenses. </I></B>General and
administrative expenses increased to $4.7 million for the year ended September
30, 2016, as compared to $3.3 million for fiscal year 2015, an increase of $1.4
million, or 42.3% . The increase in general and administrative expenses was
mainly because we expanded our administrative and management teams after we
commenced our commercial operations in Dalian. As a result, the salary and wages
including share based compensation expense, increased $1.2 million for the year
ended September 30, 2016 as compared with 2015.</P>
<P align=center>33 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_37></A>
<P align=justify><B><I>Provision for doubtful accounts. </I></B>Provision for
doubtful accounts increased to $2.8 million for the year ended September 30,
2016, as compared to $0.1 million for the fiscal year 2015, an increase of $2.7
million, or 2005.3%. We determine the allowance based on historical write-off
experience, customer specific facts and economic conditions.</P>
<P align=justify><B><I>Operating loss. </I></B>As a result of the above, our
operating loss totaled $12.0 million for the year ended September 30, 2016, as
compared to $3.7 million for the fiscal year 2015, an increase of $8.4 million
or 232.2%. </P>
<P align=justify><B><I>Government grant income</I></B>. Government grant income
decreased to nil for the fiscal year ended September 30, 2016, as compared to
$23.1 million for the same period last year. The government grant income in 2015
was mainly due to the recognition of the subsidy of $23.1 million from the
Management Committee of Dalian Economic Zone granted to finance the costs and
the projected operating loss incurred due to the relocation to our new
facilities in Dalian in fiscal year 2015. </P>
<P align=justify><B><I>Income tax expense.</I></B><I> </I>Income tax expense was
approximately $672,000 for the fiscal year 2016, primarily due to the
significantly uncertain tax position arose from the subsidies granted by the
local government to the Company&#146;s PRC subsidiary, as compared to income tax
expense of $5.3 million income tax expense for 2015. Income tax expense in
fiscal 2015 was mainly due to the income tax impact of the government subsidies
recognized. </P>
<P align=justify><B><I>Income from discontinued operations, net of tax.
</I></B>Income from discontinued operations, net of tax was nil for the fiscal
year ended September 30, 2016 as compared to $1.8 million for 2015. Income from
discontinued operations in 2015 represents an adjustment to the gain on disposal
of subsidiaries from discontinued operations previously recorded in fiscal 2014.
Upon the disposal, our former subsidiaries owed us a sum of $17.8 million. We
evaluated the collectability of the remaining amount and determined that $1.8
million should be impaired and offset against the gain on disposal of
subsidiaries from discontinued operations for the year ended September 30, 2014.
During fiscal 2015, we determined that $1.8 million was recoverable. The
recovery was treated as an adjustment to the gain on disposal of subsidiaries
from discontinued operations in 2015. </P>
<P align=justify><B><I>Net profit (loss)</I></B>.<B><I> </I></B>As a result of
the foregoing, we had a net loss of $12.7 million for the year ended September
30, 2016, compared to a net profit of $15.9 million for the year ended September
30, 2015. </P>
<P align=justify><B>Liquidity and Capital Resources </B></P>
<P align=justify>We had financed our liquidity requirements from a variety of
sources, including short-term bank loans, other short-term loans and bills
payable under bank credit agreements, advance from our related and unrelated
parties, investors and issuance of capital stock.</P>
<P align=justify>We incurred a net loss of $12.7 million in fiscal 2016. As of
September 30, 2016, we had cash and cash equivalents of $2.0 million. Our total
current assets were $32.3 million and our total current liabilities were $47.6 million, resulting in a net working capital deficiency of $15.3 million. These
factors raise substantial doubts about our ability to continue as a going
concern.</P>
<P align=justify>During the fiscal year of 2016, we received advances of
approximately $5.5 million from certain investors. We entered into securities
purchase agreements with these investors on July 28, 2016 and converted such
loans into equity interests by issuing an aggregate of 2,206,640 shares of our
common stock to the investors on August 17, 2016. </P>
<P align=justify>On June 14, 2016, we renewed our banking facility letter from
Bank of Dandong for loans in a maximum amount of RMB130.0 million (approximately
$19.5 million), including three-year long-term loans and three-year revolving
bank acceptance and letters of credit bills for the period from June 13, 2016 to
June 12, 2019. The banking facilities were guaranteed by Mr. Li, our CEO, Ms.
Qinghui Yuan, Mr. Li&#146;s wife, Mr. Xianqian Li, our former CEO, Ms. Xiaoqiu Yu,
the wife of our former CEO, and Shenzhen BAK. The facilities were also secured
by part of our Dalian site&#146;s prepaid land use rights, buildings, construction in
progress, machinery and equipment and pledged deposits. Under the banking
facilities, from June to September 2016, we borrowed various three-year term
bank loans that totaled RMB126.8 million (approximately $19.0 million), bearing
fixed interest at 7.2% per annum. As of September 30, 2016, we also borrowed a
series of revolving bank acceptance totaled $0.5 million from Bank of Dandong under the credit facilities
(50% pledged deposit was required).</P>
<P align=justify>On July 6, 2016, we entered into a banking facility letter with
Bank of Dalian for loans in a maximum amount of RMB10 million (approximately
$1.5 million) and bank acceptance bills of RMB40 million (approximately $6.0
million) expiring July 2017. The banking facilities were guaranteed by Mr. Li,
our CEO, Ms. Qinghui Yuan, Mr. Li&#146;s wife, and Shenzhen BAK. Under the banking
facilities, on July 6, 2016 we borrowed one year short-term loan of RMB10
million (approximately $1.5 million), bearing a fixed interest rate at 6.525%
per annum. We also borrowed revolving bank acceptance totaled $6.0 million (50%
pledged deposit was required).</P>
<P align=center>34 </P>
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<A name=page_38></A>
<P align=justify>As of September 30, 2016, we had unutilized committed banking
facilities of $0.2 million.</P>
<P align=justify>We are currently expanding our product lines and manufacturing
capacity in our Dalian plant, which require more funding to finance the
expansion. We may also require additional cash due to changing business
conditions or other future developments, including any investments or
acquisitions we may decide to pursue. We plan to renew these loans upon
maturity, if required, and plan to raise additional funds through bank
borrowings and equity financing in the future to meet our daily cash demands, if
required. However, there can be no assurance that we will be successful in
obtaining this financing. If our existing cash and bank borrowing are
insufficient to meet our requirements, we may seek to sell equity securities,
debt securities or borrow from lending institutions. We can make no assurance
that financing will be available in the amounts we need or on terms acceptable
to us, if at all. The sale of 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>In the meanwhile, due to the growing environmental pollution
problem, the Chinese government is currently providing vigorous support to the
new energy facilities and vehicle. It is expected that we will be able to secure
more potential orders from the new energy market, especially from the electric
car market. We believe with that the booming future market demand in high power
lithium ion products, we can continue as a going concern and return to
profitability.</P>
<P align=justify>The following table sets forth a summary of our cash flows for
the periods indicated:</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 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 1px solid"><B>Year Ended September 30,</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 style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2015</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2016</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net cash used in operating activities </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;(2,037</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;(13,888</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </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%">(5,502</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(9,114</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net cash provided by financing activities    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>13,344 </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>18,511 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&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" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="12%">(34</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%">(319</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net increase (decrease) in cash and cash
      equivalents </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>5,771 </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>(4,810</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Cash and cash equivalents at beginning of the year </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%">992    </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%">6,763    </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
      year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;6,763 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;1,953 </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 used in operating activities was $13.9 million in the
year ended September 30, 2016, as compared with net cash used in operating
activities of $2.0 million in fiscal year 2015. The increase of $11.9 million
was mainly attributable to our net loss of $12.7 million and an increase of
inventories of $14.4 million, offset by an increase in trade accounts and bills
payable of $5.5 million and an increase in payables to our former subsidiaries
of $5.1 million. </P>
<P align=justify><B><I>Investing Activities</I></B></P>
<P align=justify>Net cash used in investing activities increased to $9.1 million
in fiscal 2016, from $5.5 million in fiscal 2015. The net cash used in investing
activities for the year ended September 30, 2016 mainly consisted of the net
cash payments of $5.9 million to construct the Dalian facilities, including
construction and purchase of equipment. The net cash used in investing
activities for the year ended September 30, 2015 was mainly attributable to a
net cash payment of $12.9 million to construct the Dalian facilities, offset by
the receipt of government grant of $7.4 million. </P>
<P align=justify><B><I>Financing Activities</I></B></P>
<P align=justify>Net cash provided by financing activities was $18.5 million in
fiscal 2016, compared with net cash provided by financing activities of $13.3
million in fiscal 2015. In fiscal 2016, we obtained bank loans of $19.4 million,
borrowed $4.3 million from related and unrelated parties, and issued common
stock for $5.5 million, offset by repayment of short term bank borrowings of $10.7 million. In fiscal 2015, we received $12.9
million of short term bank loans, $5.3 million other short term loans from
related and unrelated parties, and $9.8 million from  investors, offset by
repayment of short term bank borrowings of $4.8 million and an repayment of $9.9
million to related and unrelated parties.</P>
<P align=center>35 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_39></A>
<P align=justify>As of September 30, 2016, 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 style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%" nowrap><B>Maximum amount available </B></TD>
    <TD align=center width="2%" nowrap>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%" nowrap>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%" nowrap><B>Amount borrowed </B></TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><B>Long-term credit facilities: </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>Bank of Dandong </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>&nbsp;19,179 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>&nbsp;19,007 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&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 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>Bank of Dandong </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">307 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">307 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Bank of Dalian </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>&nbsp;7,495 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>&nbsp;7,495 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&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 style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">7,802
    </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%">7,802
    </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;26,981 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;26,809 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR></TABLE>
<P align=justify>For the fiscal year 2016, we obtained $5.5 million from the
issuance of 2,206,640 shares of common stock to certain investors. </P>
<P align=justify><B>Capital Expenditures </B></P>
<P align=justify>We incurred capital expenditures of $5.9 million and $12.9
million in fiscal years 2016 and 2015, respectively. Our capital expenditures in
2016 were used primarily to construct our Dalian facility. The table below sets
forth the breakdown of our capital expenditures by use for the periods
indicated. </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 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 1px solid"><B>Year Ended September 30, </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 style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2015 </B></TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2016 </B></TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Purchase of property, plant and equipment
      and construction in progress </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;12,852 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;5,927 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Purchase of 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%">29</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%">- </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;12,881 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;5,927 </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
2017 will reach approximately $23.5 million. Such funds will be used to
construct a new plant with 2 product lines and a new warehouse and battery
module packing lines. </P>
<P align=justify><B>Contractual Obligations and Commercial Commitments </B></P>
<P align=justify>The following table sets forth our contractual obligations and
commercial commitments as of September 30, 2016:</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 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 align=center width="11%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="11%">Less than </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="11%">1-3 </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="11%">3-5 </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="11%">More than </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Contractual Obligations </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="11%">Total </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="11%">1 year </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="11%">years </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="11%">years </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="11%">5 years </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Short-term bank loans </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;1,499 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;1,499 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Long-term bank loans </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">19,006 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">19,006 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Bills payable </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>10,886 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>10,886 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Advances from related parties </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">4,306 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">4,306 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Advances from unrelated third parties </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>85 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>85 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Capital injection to Dalian BAK Power </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">9,896 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">9,896 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>and Dalian BAK Trading </TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Capital commitments for construction of buildings </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">3,303 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">3,303 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Capital commitments for purchase of
      equipment </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>470 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>470 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Future interest payment on bank loans </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">3,767 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">1,443 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">2,324 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;53,218 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;31,888 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;21,330 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
</DIV>
<P align=center>36 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_40></A>
<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 September 30, 2016. </P>
<P align=justify><B>Off-Balance Sheet Transactions</B> </P>
<P align=justify>We have not entered into any transactions, agreements or other
contractual arrangements to which an entity unconsolidated with us is a party
and under which we have (i) any obligation under a guarantee, (ii) any retained
or contingent interest in assets transferred to an unconsolidated entity that
serves as credit, liquidity or market risk support to such entity, (iii) any
obligation under derivative instruments that are indexed to our shares and
classified as shareholders&#146; equity in our consolidated balance sheets, or (iv)
any obligation arising out of a variable interest in any unconsolidated entity
that provides financing, liquidity, market risk or credit support to us or
engages in leasing, hedging or research and development services with us. </P>
<P align=justify><B>Critical Accounting Policies</B></P>
<P align=justify>Our 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.</P>
<P align=justify>When reviewing our financial statements, the following should
also be considered: (1) our selection of critical accounting policies, (2) the
judgment and other uncertainties affecting the application of those policies,
and (3) the sensitivity of reported results to changes in conditions and
assumptions. We believe the following accounting policies involve the most
significant judgment and estimates used in the preparation of our financial
statements. </P>
<P align=justify>We consider the following to be the most critical accounting
policies: </P>
<P align=justify><I>Revenue Recognition </I></P>
<P align=justify>We recognize revenue on product sales when products are
delivered and the customer takes ownership and assumes risk of loss, collection
of the relevant receivable is probable, persuasive evidence of an arrangement
exists and the sales price is fixed or determinable. </P>
<P align=justify>Net sales of products represent the invoiced value of goods
sold, net of value added taxes (&#147;VAT&#148;), sales returns, trade discounts and
allowances. We are subject to VAT which is levied on the majority of our
products at the rate of 17% on the invoiced value of sales. Output VAT is borne
by customers in addition to the invoiced value of sales and input VAT is borne
by us in addition to the invoiced value of purchases to the extent not refunded
for export sales. Provision for sales returns are recorded as a reduction of
revenue in the same period that revenue is recognized. The provision for sales
returns, which is based on historical sales returns data, is our best estimate
of the amount of goods that will be returned from our customers. </P>
<P align=justify><I>Impairment of Long-lived Assets </I></P>
<P align=justify>Long-lived assets, which include property, plant and equipment,
prepaid land use rights and intangible assets, are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount of
an asset may not be recoverable. </P>
<P align=justify>Recoverability of long-lived assets to be held and used is
measured by a comparison of the carrying amount of an asset to the estimated
undiscounted future cash flows expected to be generated by the asset. If the
carrying amount of an asset exceeds its estimated undiscounted future cash
flows, an impairment charge is recognized by the amount by which the carrying
amount of the asset exceeds the fair value of the asset. </P>
<P align=center>37 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_41></A>
<P align=justify><I>Trade Accounts and Bills Receivable </I></P>
<P align=justify>Trade accounts and bills receivable are recorded at the
invoiced amount, net of allowances for doubtful accounts and sales returns. The
allowance for doubtful accounts is our best estimate of the amount of probable
credit losses in our existing trade accounts receivable. We determine the
allowance based on historical write-off experience, customer specific facts and
economic conditions. </P>
<P align=justify>Outstanding accounts receivable balances are reviewed
individually for collectability. Account balances are charged off against the
allowance after all means of collection have been exhausted and the potential
for recovery is considered remote. </P>
<P align=justify><I>Inventories </I></P>
<P align=justify>Inventories are stated at the lower of cost or market. The cost
of inventories is determined using the weighted average cost method, and
includes expenditure incurred in acquiring the inventories and bringing them to
their existing location and condition. In case of finished goods and work in
progress, cost includes an appropriate share of production overhead based on
normal operating capacity. </P>
<P align=justify>We regularly review the cost of inventories against their
estimated fair market value and record a lower of cost or market write-down for
inventories that have costs in excess of estimated market value. </P>
<P align=justify><I>Government Grants </I></P>
<P align=justify>Our subsidiaries in China receive government subsidies from
local Chinese government agencies in accordance with relevant Chinese government
policies. In general, we present the government subsidies received as income
unless the subsidies received are earmarked to compensate a specific expense,
which have been accounted for by offsetting the specific expense, such as
research and development expense, interest expenses and removal costs. Unearned
government subsidies received are deferred for recognition until the criteria
for such recognition could be met. </P>
<P align=justify>Grants applicable to land are amortized over the life of the
depreciable facilities constructed on it. For research and development expenses,
we match and offset the government grants with the expenses of the research and
development activities as specified in the grant approval document in the
corresponding period when such expenses are incurred. </P>
<P align=justify><I>Share-based Compensation </I></P>
<P align=justify>We adopted the provisions of ASC Topic 718 which requires us to
measure and recognize compensation expenses for an award of an equity instrument
based on the grant-date fair value. The cost is recognized over the vesting
period (or the requisite service period). ASC Topic 718 also requires us to
measure the cost of a liability classified award based on its current fair
value. The fair value of the award will be remeasured subsequently at each
reporting date through the settlement date. Changes in fair value during the
requisite service period are recognized as compensation cost over that period.
Further, ASC Topic 718 requires us to estimate forfeitures in calculating the
expense related to stock-based compensation.</P>
<P align=justify>The fair value of each option award is estimated on the date of
grant using the Black-Scholes Option Valuation Model. The expected volatility
was based on the historical volatilities of our listed common stocks in the
United States and other relevant market information. We use historical data to
estimate share option exercises and employee departure behavior used in the
valuation model. The expected terms of share options granted is derived from the
output of the option pricing model and represents the period of time that share
options granted are expected to be outstanding. Since the share options once
exercised will primarily trade in the U.S. capital market, the risk-free rate
for periods within the contractual term of the share option is based on the U.S.
Treasury yield curve in effect at the time of grant. </P>
<P align=justify><B>Changes in Accounting Standards </B></P>
<P align=justify>Please refer to note 2 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>Exchange Rates</B></P>
<P align=justify>The financial records of our PRC subsidiaries are maintained in
RMB. In order to prepare our financial statements, we have translated amounts in
RMB into amounts in U.S. dollars. The amounts of our assets and liabilities on
our balance sheets are translated using the closing exchange rate as of the date of
the balance sheet. Revenues, expenses, gains and losses are translated using the
average exchange rate prevailing during the period covered by such financial
statements. Adjustments resulting from the translation, if any, are included in
our cumulative other comprehensive income in our stockholders&#146; equity section of
our balance sheet. All other amounts that were originally booked in RMB and
translated into U.S. dollars were translated using the closing exchange rate on
the date of recognition. Consequently, the exchange rates at which the amounts
in those comparisons were computed varied from year to year. </P>
<P align=center>38 </P>
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<P align=justify>The exchange rates used to translate amounts in RMB into U.S.
dollars in connection with the preparation of our financial statements were 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=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center style="BORDER-BOTTOM: #000000 2px solid"><B>RMB per U.S. Dollar</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 style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>2015</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>2016</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Balance sheet items as of September 30 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>6.3564 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>6.6714 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Amounts included in the statement of income and
      comprehensive loss and statement of cash flows for the years ended
      September 30 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6.2224 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6.5325 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=justify><B>ITEM 7A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. </B></P>
<P align=justify>Not applicable. </P>
<P align=justify><B>ITEM
8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FINANCIAL
STATEMENTS AND SUPPLEMENTARY DATA. </B></P>
<P align=justify>The full text of our audited consolidated financial statements
begins on page F-1 of this annual report. </P>
<P align=justify><B>ITEM
9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CHANGES IN AND
DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.</B></P>
<P align=justify>The disclosure required under this section was previously
reported as such term is defined in Rule 12b-2 under the Securities Exchange Act
of 1934, as amended, on a Current Report on Form 8-K filed with the Securities
and Exchange Commission on September 29, 2016. </P>
<P align=justify><B>ITEM 9A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CONTROLS
AND PROCEDURES. </B></P>
<P align=justify><B>Evaluation of Disclosure Controls and Procedures</B> </P>
<P align=justify>As required by Rule 13a-15 under the Exchange Act, our
management has carried out an evaluation, with the participation and under the
supervision of our Chief Executive Officer and Interim Chief Financial Officer,
of the effectiveness of the design and operation of our disclosure controls and
procedures as of September 30, 2016. Disclosure controls and procedures refer to
controls and other procedures designed to ensure that information required to be
disclosed in the reports we file or submit under the Exchange Act is recorded,
processed, summarized and reported within the time periods specified in the
rules and forms of the SEC and that such information is accumulated and
communicated to our management, including our Chief Executive Officer and our
Interim Chief Financial Officer, as appropriate, to allow timely decisions
regarding required disclosure. In designing and evaluating our disclosure
controls and procedures, management recognizes that any controls and procedures,
no matter how well designed and operated, can provide only reasonable assurance
of achieving the desired control objectives, and management is required to apply
its judgment in evaluating and implementing possible controls and
procedures.</P>
<P align=justify>Management conducted its evaluation of disclosure controls and
procedures under the supervision of our Chief Executive Officer and our Interim
Chief Financial Officer. Based upon, and as of the date of this evaluation, our
Chief Executive Officer and Interim Chief Financial Officer concluded that our
disclosure controls and procedures were ineffective as of September 30, 2016.
</P>
<P align=justify><B>Management&#146;s Annual Report on Internal Control over
Financial Reporting</B> </P>
<P align=justify>Management is responsible for establishing and maintaining
adequate internal control over financial reporting for the Company. Internal
control over financial reporting refers to the process designed by, or under the
supervision of, our Chief Executive Officer and our Interim Chief Financial
Officer, and effected by our board of directors, management and other personnel,
to provide reasonable assurance regarding the reliability of our financial
reporting and the preparation of financial statements for external purposes in
accordance with U.S. GAAP, and includes those policies and procedures that:</P>
<P align=center>39 </P>
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<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%"  >&nbsp;</TD>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="90%" >
      <P align=justify>pertain to the maintenance of records that in reasonable
      detail accurately and fairly reflect the transactions and dispositions of
      our assets; </P></TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="90%" >
      <P align=justify>provide reasonable assurance that transactions are
      recorded as necessary to permit preparation of financial statements in
      accordance with U.S. GAAP, and that our receipts and expenditures are
      being made only in accordance with the authorization of our management and
      directors; and </P></TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="90%" >
      <P align=justify>provide reasonable assurance regarding prevention or
      timely detection of unauthorized acquisition, use or disposition of our
      assets that could have a material effect on the financial statements.
    </P></TD></TR></TABLE>
<P align=justify>Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.</P>
<P align=justify>Management assessed the effectiveness of our internal control
over financial reporting as of September 30, 2016. In making this assessment,
management used the framework set forth in the report entitled Internal Control
- Integrated Framework (2013) issued by the Committee of Sponsoring
Organizations of the Treadway Commission, or COSO. The COSO framework summarizes
each of the components of a company&#146;s internal control system, including (i) the
control environment, (ii) risk assessment, (iii) control activities, (iv)
information and communication, and (v) monitoring. </P>
<P align=justify>Based on this evaluation and as a result of the material
weakness discussed below, our Chief Executive Officer and our Interim Chief
Financial Officer concluded that the Company&#146;s disclosure controls and
procedures as of September 30, 2016 were not effective because of the following
material weakness in our internal control over financial reporting has been
identified:</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="5%"  >&nbsp;</TD>
    <TD align=left>&#150; </TD>
    <TD align=left width="90%" >
      <P align=justify>We did not have appropriate policies and procedures in
      place to evaluate the proper accounting and disclosures of key documents
      and agreements. </P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD>&nbsp; </TD>
    <TD width="90%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>&#150; </TD>
    <TD align=left width="90%" >
      <P align=justify>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. </P></TD></TR></TABLE>
<P align=justify>In order to cure the foregoing material weakness, we have taken
or are taking the following remediation measures:</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="5%"  >&nbsp;</TD>
    <TD align=left>&#150; </TD>
    <TD align=left width="90%" >
      <P align=justify>We are in the process of hiring a permanent chief
      financial officer with significant U.S. GAAP and SEC reporting experience.
      Mr. Wenwu Wang was appointed by the Board of Directors of the Company as
      the Interim Chief Financial Officer on August 28, 2014. </P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD>&nbsp; </TD>
    <TD width="90%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>&#150; </TD>
    <TD align=left width="90%" >
      <P align=justify>We plan to make necessary changes by providing training
      to our financial team and our other relevant personnel on the U.S. GAAP
      accounting guidelines applicable to our financial reporting requirements.
      In September 2016, we implemented training on internal control and
      enterprise risk management. In November 2016, we implemented training on
      U.S. GAAP accounting guidelines. </P></TD></TR></TABLE>
<P align=justify>We intend to complete the remediation of the material
weaknesses discussed above as soon as practicable but 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><B>Changes in internal control over financial reporting</B>
</P>
<P align=justify>Except for the matters described above, there were no changes
in our internal controls over financial reporting during the fourth quarter of
our fiscal year ended September 30, 2016 that have materially affected, or are
reasonably likely to materially affect, our internal control over financial
reporting. </P>
<P align=center>40 </P>
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<P align=justify><B>ITEM 9B.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; OTHER
INFORMATION. </B></P>
<P align=justify>We have no information to disclose that was required to be
disclosed in a report on Form 8-K during the fourth quarter of fiscal year 2016,
but was not reported. </P>
<P align=center>41 </P>
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<P align=center><B>PART III </B></P>
<P align=justify><B>ITEM 10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DIRECTORS, EXECUTIVE
OFFICERS AND CORPORATE GOVERNANCE. </B></P>
<P align=justify><B>Directors and Executive Officers </B></P>
<P align=justify>The following sets forth the name and position of each of our
current executive officers and directors.</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>NAME</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="20%"
    ><B>AGE</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="50%"
    ><B>POSITION</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Yunfei Li </TD>
    <TD align=center width="20%" bgColor=#e6efff >50 </TD>
    <TD align=left width="50%" bgColor=#e6efff >Chairman of the
      Board and Chief Executive Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left>J. Simon Xue </TD>
    <TD align=center width="20%" >62 </TD>
    <TD align=left width="50%" >Director </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Martha C. Agee </TD>
    <TD align=center width="20%" bgColor=#e6efff >61 </TD>
    <TD align=left width="50%" bgColor=#e6efff >Director </TD></TR>
  <TR vAlign=top>
    <TD align=left>Jianjun He </TD>
    <TD align=center width="20%" >44 </TD>
    <TD align=left width="50%" >Director </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Guosheng Wang </TD>
    <TD align=center width="20%" bgColor=#e6efff >44 </TD>
    <TD align=left width="50%" bgColor=#e6efff >Director </TD></TR>
  <TR vAlign=top>
    <TD align=left>Jian Lin </TD>
    <TD align=center width="20%" >39 </TD>
    <TD align=left width="50%" >Interim Chief Technology Officer
    </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Wenwu Wang </TD>
    <TD align=center width="20%" bgColor=#e6efff >35 </TD>
    <TD align=left width="50%" bgColor=#e6efff >Interim Chief
      Financial Officer </TD></TR></TABLE>
<P align=justify><B><I>Yunfei Li </I></B>has served as the chairman of our
board, our president and chief executive officer since March 1, 2016. Mr. Li has
more than 20 years management experience in industries of real estate
development, battery and new energy. Since May 2014, he has been Vice President
of the Company&#146;s subsidiary, Dalian BAK Power in charge of the company&#146;s
construction of manufacturing facilities, government relationship and
development of new customers. From May 2010 to May 2014, Mr. Li held management
positions of various new energy development and real estate development
companies in China. Prior to that, he was Director of Construction Department,
Director of Comprehensive Management Department and Assistant to President of
Shenzhen BAK Battery Co., Ltd., a former subsidiary of the Company, from March
2003 to May 2010. Mr. Li holds a Bachelor&#146;s degree in Civil Engineering from
Liao Yuan Vocational Technical College.</P>
<P align=justify><B><I>J. Simon Xue </I></B>has served as our director since
February 1, 2016. Dr. Xue has approximately 40 years&#146; experience in nuclear
chemistry, solid state chemistry, superconductivity and materials for Lithium
ion batteries. Within his research career, he has spent 21 years in the research
and development of Lithium ion battery. Dr. Xue is currently the Senior Director
of National Institute for Low-&amp;-Clean Energy in China and a member of
National &#147;Thousand Talent&#148; Plan and a member of Expert Committee for &#147;Chinese
Industrial Association of Power Sources.&#148; Prior to that, Dr. Xue was a director
of Altair Nanotechnologies Inc., a Delaware company, between August 2011 and
April 2012. From 2010 to 2011, he served as the chief executive officer of
Yintong Energy Co., Ltd., a subsidiary of Canon Investment Holdings Ltd. Dr. Xue
has also held positions at Ultralife, Duracell, B&amp;K Electronics Co., Ltd.,
Valence Energy-Tech (Suzhou) Co., A123 Systems Inc. and International Battery
Inc. He enjoys an extensive reputation in the whole product chain of lithium ion
battery in China, including materials, equipment, cell manufacturing and
testing. He has authored or co-authored over 50 scientific articles, 12 patents
relevant to battery chemistry and materials and participated, presented and
hosted more than 30 battery or material related international conferences. Dr.
Xue completed his Ph.D. program in Solid State Chemistry in McMaster University
in 1992. </P>
<P align=justify><B><I>Martha C. Agee </I></B>has served as our director since
November 15, 2012. Since 1997, Ms. Agee has been a senior lecturer of business
law at Hankamer School of Business of Baylor University where she teaches
courses in the Legal Environment of Business, International Business Law, and
Healthcare Law &amp; Ethics for graduate and undergraduate students. Prior to
that, Ms. Agee practiced law from 1988 to 1996. Ms. Agee obtained her bachelor&#146;s
degree in Accounting in 1976 and Juris Doctorate degree in 1988 from Baylor
University. </P>
<P align=justify><B><I>Jianjun He </I></B>has served as our director since
November 4, 2013. Mr. He has more than 15 years&#146; experience in accounting and
finance and is an associate member of the Chinese Institute of Certificate
Public Accounts. Mr. He has been the Managing Director of Jilin Cybernaut Lvke
Investment and Management Co., Ltd., an investment consulting firm in China,
since January 1, 2013. From June 30, 2009 to December 31, 2012, Mr. He served as
the Chief Financial Officer of THT Heat Transfer Technology, Inc. (Nasdaq: THTI)
(&#147;THT Heat&#148;), a provider of heat exchangers and heat exchange solutions in
China. Mr. He was the Chief Financial Officer of Siping City Juyuan Hanyang
Plate Heat Exchanger Co. Ltd, a wholly owned subsidiary of THT Heat from 2007 to
December 2012. From 1999 to 2007, Mr. He worked as senior financial officer in
Jilin Grain Group, a state-owned enterprise engaged in the grain processing and
trading business. Mr. He graduated from Changchun Taxation College in 1995 with
a Bachelor&#146;s degree in Auditing and obtained a Master&#146;s degree from Jilin
University in 2005.</P>
<P align=center>42 </P>
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<P align=justify><B><I>Guosheng Wang</I></B> has served as our director since
August 1, 2014. Since June 2014, Mr. Wang has been in charge of the construction
of facilities of the Company&#146;s subsidiary, Dalian BAK Power Battery Co., Ltd
(&#147;Dalian BAK&#148;) and the relocation of assets and equipment of BAK International
(Tianjin) Limited (&#147;BAK Tianjin&#148;) to Dalian BAK. Prior to that, Mr. Wang served
as vice president of operations of BAK Tianjin since May 2013, where he was
managing the Quality Department, Purchase Department, Equipment Department and
HR Department. From May 2010 to May 2013, Mr. Wang served as manager of
Equipment Department of BAK Tianjin. From March 2008 to May 2010, he served as
Director of No. 1 Manufacture Department of BAK Tianjin. Mr. Wang began his
career working as an engineer at Harbin Railway Transportation Equipment Co.,
Ltd in 1994. Mr. Wang obtained his bachelor&#146;s degree in mechanical manufacturing
engineering and equipment from Lanzhou Jiaotong University in July 1994. </P>
<P align=justify><B><I>Jian Lin</I></B> has served as our Interim Chief
Technical Officer since April 17, 2014. He served as Vice Director of R&amp;D
Centre of Shenzhen BAK from March 2012 to April, 2014, where he was responsible
for the overall R&amp;D activities of Shenzhen BAK. From October 2009 to
February 2012, he worked for Postdoctoral R&amp;D Station of Shenzhen BAK, which
was co-established by Shenzhen BAK and Xiamen University, where he focused on
the research of high performance liquid electrolytes for Li-ion battery. From
August 2008 to September 2009, he worked as R&amp;D scientist for U.S. Brady
(Beijing) R&amp;D Center. Dr. Lin has extensive knowledge of lithium-ion battery
technologies and holds three patents relating to lithium-ion technology. Dr. Lin
received a doctorate degree in polymer science and engineering from Case Western
Reserve University, where he focused on novel lithium salts and polymer
electrolyte membranes/separators for lithium batteries.</P>
<P align=justify><B><I>Wenwu Wang</I></B> has served as our Interim Chief
Financial Officer since August 28, 2014. He has served as the financial
controller of Dalian BAK Power since April 2014, and served as the vice
financial manager of Shenzhen BAK from August 2013 to June 2014. Mr. Wang has
been our consolidation and financial reporting manager since September 2012.
From November 2010 to September 2012, he served as the financial manager of BAK
India. From October 2008 to November 2010, Mr. Wang was account receivable
supervisor of Shenzhen BAK and consolidation and financial reporting assistant
of the Company. Mr. Wang received a bachelor&#146;s degree in Accounting from
Southwest University in China. </P>
<P align=justify>There are no agreements or understandings for any of our
executive officers or director to resign at the request of another person and no
officer or director is acting on behalf of nor will any of them act at the
direction of any other person.</P>
<P align=justify>Directors are elected until their successors are duly elected
and qualified.</P>
<P align=justify><B>Director Qualifications</B></P>
<P align=justify>Directors are responsible for overseeing the Company&#146;s business
consistent with their fiduciary duty to shareholders. This significant
responsibility requires highly-skilled individuals with various qualities,
attributes and professional experience. The Board believes that there are
general requirements for service on the Company&#146;s Board of Directors that are
applicable to all directors and that there are other skills and experience that
should be represented on the Board as a whole but not necessarily by each
director. The Board and the Nominating and Corporate Governance Committee of the
Board consider the qualifications of directors and director candidates
individually and in the broader context of the Board&#146;s overall composition and
the Company&#146;s current and future needs.</P>
<P align=justify><B><I>Qualifications for All Directors </I></B></P>
<P align=justify>In identifying and evaluating nominees, the Nominating and
Corporate Governance Committee may consult with the other Board members,
management, consultants, and other individuals likely to possess an
understanding of the Company&#146;s business and knowledge of suitable candidates. In
making its recommendations, the Nominating and Corporate Governance Committee
assesses the requisite skills and qualifications of nominees and the composition
of the Board as a whole in the context of the Board's criteria and needs. In
evaluating the suitability of individual Board members, the Nominating and
Corporate Governance Committee may take into account many factors, including
general understanding of marketing, finance and other disciplines relevant to
the success of a publicly traded company in today&#146;s business environment;
understanding of the Company&#146;s business and technology; the international nature
of the Company&#146;s operations; educational and professional background; and
personal accomplishment. The Nominating and Corporate Governance Committee
evaluates each individual in the context of the Board as a whole, with the
objective of recommending a group that can best perpetuate the success of the
Company&#146;s business and represent stockholder interests through the exercise of
sound judgment, using its diversity of experience. The Nominating and Corporate
Governance Committee also ensures that a majority of nominees would be
&#147;independent directors&#148; as defined under the applicable rules of the SEC and The
NASDAQ Stock Market LLC. </P>
<P align=center>43 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=justify><B><I>Qualifications, Attributes, Skills and Experience to be
Represented on the Board as a Whole </I></B></P>
<P align=justify>In its assessment of each potential candidate, including those
recommended by stockholders, the Nominating and Corporate Governance Committee
considers the nominee&#146;s judgment, integrity, experience, independence,
understanding of the Company&#146;s business or other related industries and such
other factors the Nominating and Corporate Governance Committee determines are
pertinent in light of the current needs of the Board. The Nominating and
Corporate Governance Committee also takes into account the ability of a Director
to devote the time and effort necessary to fulfill his or her responsibilities
to the Company.</P>
<P align=justify>The Board and the Nominating and Corporate Governance Committee
require that each Director be a recognized person of high integrity with a
proven record of success in his or her field. Each Director must demonstrate
innovative thinking, familiarity with and respect for corporate governance
requirements and practices, an appreciation of multiple cultures and a
commitment to sustainability and to dealing responsibly with social issues. In
addition to the qualifications required of all Directors, the Board assesses
intangible qualities including the individual&#146;s ability to ask difficult
questions and, simultaneously, to work collegially.</P>
<P align=justify>The Board has identified particular qualifications, attributes,
skills and experience that are important to be represented on the Board as a
whole, in light of the Company&#146;s current needs and business priorities. The
Company&#146;s services are performed in various countries and in significant areas
of future growth located outside of the United States. Accordingly, the Board
believes that international experience or specific knowledge of key geographic
growth areas and diversity of professional experiences should be represented on
the Board. In addition, the Company&#146;s business is multifaceted and involves
complex financial transactions. Therefore, the Board believes that the Board
should include some Directors with a high level of financial literacy and some
Directors who possess relevant business experience as a Chief Executive Officer
or President. Our business involves complex technologies in a highly specialized
industry. Therefore, the Board believes that extensive knowledge of the
Company&#146;s business and industry should be represented on the Board.</P>
<P align=justify>The Board and the Nominating and Corporate Governance Committee
do not have a specific diversity policy, but consider diversity of race,
ethnicity, gender, age, cultural background and professional experiences in
evaluating candidates for Board membership. Diversity is important because a
variety of points of view contribute to a more effective decision-making
process.</P>
<P align=justify><B><I>Summary of Qualifications of Directors</I></B></P>
<P align=justify>Set forth below is a narrative disclosure that summarizes some
of the specific qualifications, attributes, skills and experiences of our
directors. For more detailed information, please refer to the biographical
information for each director set forth above.</P>
<P align=justify><U>Mr. Li,</U> has extensive senior management experience in
the industry in which we operate and has held management positions of various
new energy development and real estate development companies in China..</P>
<P align=justify><U>Dr. Xue</U>, Chair of the Compensation Committee, has
approximately 40 years&#146; experience in nuclear chemistry, solid state chemistry,
superconductivity and materials for Lithium ion batteries. Within his research
career, he has spent 21 years in the research and development of Lithium ion
battery. </P>
<P align=justify><U>Ms. Agee</U>, Chair of the Audit Committee, was previously a
Certified Public Accountant, worked as Chief Accountant for political
sub-division for five and a half years and worked as Supervisor of Accounting
for a large retail chain where the responsibilities included hiring, training,
and supervision of accounting staff; preparation and analysis of 17 monthly
financial statements and quarterly consolidated financial statements; budgeting,
and internal auditing.</P>
<P align=justify><U>Mr. He</U>, Chair of the Nominating and Corporate Governance
Committee, has more than 15-year experience in accounting and finance and is an
associate member of the Chinese Institute of Certificate Public Accounts. </P>
<P align=justify><U>Mr. Wang</U>, has served with the Company since 2003 and
brings to the Board extensive experience in all aspects of our business and
industry and strong management and technical skills.</P>
<P align=center>44 </P>
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<P align=justify><B>Family Relationships</B></P>
<P align=justify>There are no family relationships among our directors or
officers. </P>
<P align=justify><B>Involvement in Certain Legal Proceedings</B></P>
<P align=justify>To the best of our knowledge, none of our directors or
executive officers has, during the past ten years: </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 ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>been convicted in a criminal proceeding or been subject
      to a pending criminal proceeding (excluding traffic violations and other
      minor offences); </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>had any bankruptcy petition filed by or against the
      business or property of the person, or of any partnership, corporation or
      business association of which he was a general partner or executive
      officer, either at the time of the bankruptcy filing or within two years
      prior to that time; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>been subject to any order, judgment, or decree, not
      subsequently reversed, suspended or vacated, of any court of competent
      jurisdiction or federal or state authority, permanently or temporarily
      enjoining, barring, suspending or otherwise limiting, his involvement in
      any type of business, securities, futures, commodities, investment,
      banking, savings and loan, or insurance activities, or to be associated
      with persons engaged in any such activity; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>been found by a court of competent jurisdiction in a
      civil action or by the Securities and Exchange Commission or the Commodity
      Futures Trading Commission to have violated a federal or state securities
      or commodities law, and the judgment has not been reversed, suspended, or
      vacated; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>been the subject of, or a party to, any federal or state
      judicial or administrative order, judgment, decree, or finding, not
      subsequently reversed, suspended or vacated (not including any settlement
      of a civil proceeding among private litigants), relating to an alleged
      violation of any federal or state securities or commodities law or
      regulation, any law or regulation respecting financial institutions or
      insurance companies including, but not limited to, a temporary or
      permanent injunction, order of disgorgement or restitution, civil money
      penalty or temporary or permanent cease- and-desist order, or removal or
      prohibition order, or any law or regulation prohibiting mail or wire fraud
      or fraud in connection with any business entity; or </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>been the subject of, or a party to, any sanction or
      order, not subsequently reversed, suspended or vacated, of any self-
      regulatory organization (as defined in Section 3(a)(26) of the Exchange
      Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section
      1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any
      equivalent exchange, association, entity or organization that has
      disciplinary authority over its members or persons associated with a
      member. </P></TD></TR></TABLE>
<P align=justify><B>Board Composition and Committees</B></P>
<P align=justify>Our board of directors is comprised of Yunfei Li, J. Simon Xue,
Martha C. Agee, Jianjun He and Guosheng Wang. </P>
<P align=justify>J. Simon Xue, Martha Agee and Jianjun He each serves on our
board of directors as an &#147;independent director&#148; as defined by as defined by Rule
5605(a)(2) of the NASDAQ Listing Rules. Our board of directors has determined
that Martha Agee possesses the accounting or related financial management
experience that qualifies her as financially sophisticated within the meaning of
Rule 5605(c)(2)(A) of the NASDAQ Listing Rule and that she is an &#147;audit
committee financial expert&#148; as defined by the rules and regulations of the
SEC.</P>
<P align=justify>Our board of directors currently has three standing committees
which perform various duties on behalf of and report to the board of directors:
(i) audit committee, (ii) compensation committee and (iii) nominating and
corporate governance committee. Each of the three standing committees is
comprised entirely of independent directors. From time to time, the board of
directors may establish other committees.</P>
<P align=justify><B><I>Audit Committee</I></B></P>
<P align=justify>Our Audit Committee consists of three members: Martha C. Agee,
J. Simon Xue and Jianjun He. Pursuant to the determination of our Board of
Directors, Ms. Agee serves as the chair of the Audit Committee and as our Audit
Committee financial expert as that term is defined by the applicable SEC rules.
Each director who has served or is serving on our Audit Committee was or is
&#147;independent&#148; as that term is defined under the NASDAQ listing rules for Audit
Committee members at all times during their service on such Committee.</P>
<P align=justify>The Audit Committee oversees our accounting and financial
reporting processes and the audits of the financial statements of our Company.
The Audit Committee is responsible for, among other things: </P>
<P align=center>45 </P>
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<TABLE
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  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>the appointment, compensation, retention and oversight of
      the work of the independent auditor; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing and pre-approving all auditing services and
      permissible non-audit services (including the fees and terms thereof) to
      be performed by the independent auditor; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing and approving all proposed related-party
      transactions; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>discussing the interim and annual financial statements
      with management and our independent auditors; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing and discussing with management and the
      independent auditor (a) the adequacy and effectiveness of the Company&#146;s
      internal controls, (b) the Company&#146;s internal audit procedures, and (c)
      the adequacy and effectiveness of the Company&#146;s disclosure controls and
      procedures, and management reports thereon; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing reported violations of the Company&#146;s code of
      conduct and business ethics; and </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>eviewing and discussing with management and the
      independent auditor various topics and events that may have significant
      financial impact on the Company or that are the subject of discussions
      between management and the independent auditors. </P></TD></TR></TABLE>
<P align=justify><B>Compensation Committee</B></P>
<P align=justify>Our Compensation Committee consists of three members: Martha C.
Agee, J. Simon Xue and Jianjun He, with Mr. Xue serving as chair. Each director
who has served or is serving on our Compensation Committee was or is
&#147;independent&#148; as that term is defined under the NASDAQ listing rules at all
times during their service on such Committee. </P>
<P align=justify>The purpose of our Compensation Committee discharge the
responsibilities of the Company&#146;s Board of Directors relating to compensation of
the Company&#146;s executives, to produce an annual report on executive compensation
for inclusion in the Company&#146;s proxy statement, if required, and to oversee and
advise the Board on the adoption of policies that govern the Company&#146;s
compensation programs, including stock and benefit plans. Our chief executive
officer may not be present at any Compensation Committee meeting during which
his compensation is deliberated. The Compensation Committee is responsible for,
among other things: </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 ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing and approving the compensation structure for
      corporate officers at the level of corporate vice president and above;
    </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>overseeing an evaluation of the performance of the
      Company&#146;s executive officers and approve the annual compensation,
      including salary, bonus, incentive and equity compensation, for the
      executive officers; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing and approving chief executive officer goals and
      objectives, evaluate chief executive officer performance in light of these
      corporate objectives, and set chief executive officer compensation
      consistent with Company philosophy; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>making recommendations to the Board regarding the
      compensation of board members; </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>reviewing and making recommendations concerning long-term
      incentive compensation plans, including the use of equity-based plans.
      Except as otherwise delegated by the Board of Directors, the Compensation
      Committee will act on behalf of the Board of Directors as the &#147;Committee&#148;
      established to administer equity-based and employee benefit plans, and as
      such will discharge any responsibilities imposed on the Compensation
      Committee under those plans, including making and authorizing grants, in
      accordance with the terms of those plans. </P></TD></TR></TABLE>
<P align=justify><B>Nominating and Corporate Governance Committee </B></P>
<P align=justify>Our Nominating and Corporate Governance Committee consists of
three members: Martha C. Agee, J. Simon Xue and Jianjun He, with Mr. He serving
as chair. Each director who has served or is serving on our Nominating and
Corporate Governance Committee was or is &#147;independent&#148; as that term is defined
under the NASDAQ listing standards at all times during their service on such
Committee.</P>
<P align=justify>The purpose of the Nominating and Corporate Governance
Committee is to determine the slate of director nominees for election to the
Company&#146;s Board of Directors, to identify and recommend candidates to fill
vacancies occurring between annual shareholder meetings, and to review the
Company&#146;s policies and programs that relate to matters of corporate
responsibility, including public issues of significance to the Company and its
members. The Nominating and Corporate Governance Committee is responsible for,
among other things: </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 >
      <P align=justify><STRONG>&#149; </STRONG></P></TD>
    <TD align=left width="95%" >
      <P align=justify>annually presenting to the Board a list of individuals
      recommended for nomination for election to the Board at the annual meeting
      of stockholders, and for appointment to the committees of the Board;
    </P></TD></TR></TABLE>
<P align=center>46 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<A name=page_50></A><BR>
<TABLE
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  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>annually reviewing the composition of each committee and
      present recommendations for committee memberships to the Board as needed;
      and </P></TD></TR>
  <TR vAlign=top>
    <TD align=left ><STRONG>&#149; </STRONG></TD>
    <TD align=left width="95%" >
      <P align=justify>annually evaluating and reporting to the Board of
      Directors on the performance and effectiveness of the Board of Directors
      to facilitate the directors fulfillment of their responsibilities in a
      manner that serves the interests of the Company&#146;s shareholders.
  </P></TD></TR></TABLE>
<P align=justify><B>Code of Business Ethics and Conduct</B></P>
<P align=justify>We have adopted a Code of Business Ethics and Conduct relating
to the conduct of our business by our employees, officers and directors. We
intend to maintain the highest standards of ethical business practices and
compliance with all laws and regulations applicable to our business, including
those relating to doing business outside the United States. During the fiscal
year ended September 30, 2014, there were no amendments to or waivers of our
Code of Business Ethics and Conduct. If we effect an amendment to, or waiver
from, a provision of our Code of Business Ethics and Conduct, we intend to
satisfy our disclosure requirements by posting a description of such amendment
or waiver on our Internet website at www.cbak.com.cn or via a current report on
Form 8-K. </P>
<P align=justify><B>Section 16(A) Beneficial Ownership Reporting
Compliance</B></P>
<P align=justify>Under U.S. securities laws, directors, certain executive
officers and persons beneficially owning more than 10% of our Common Stock must
report their initial ownership of the Common Stock, and any changes in that
ownership, to the SEC. The SEC has designated specific due dates for these
reports. Based solely on our review of copies of such reports filed with the SEC
and written representations of our directors and executive offers, we believe
that all persons subject to reporting filed the required reports on time in
fiscal year 2016.</P>
<P align=justify><B>ITEM 11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EXECUTIVE
COMPENSATION. </B></P>
<P align=justify><B>Summary Compensation Table </B></P>
<P align=justify>The following table sets forth information concerning all cash
and non-cash compensation awarded to, earned by or paid to the named persons for
services rendered in all capacities during the noted periods. No other executive
officer received total annual salary and bonus compensation in excess of
$100,000. </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 align=left width="1%" >&nbsp;</TD>
    <TD align=center width="8%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">Stock </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">&nbsp; </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 align=center width="8%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">Awards </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">Option </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="8%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>Name and Principal
      Position </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="8%">Year
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="8%">Salary ($)<SUP>(1)</SUP></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="8%">($)<SUP>(3)</SUP></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="8%">Awards ($) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="2%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="8%">Total
      ($) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Yunfei Li, President, Chief Executive
      Officer <SUP>(2)</SUP> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>2016 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>92,044 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>24,300 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="8%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>116,344 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>2015 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff><B>-</B> </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Wenwu Wang, Interim Chief Financial Officer
    </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">2016 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">48,531 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">54,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="8%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">102,531 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">2015 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">49,300 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">27,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%"><B>-</B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">76,300 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Xiangqian Li, former President and Chief
      Executive Officer <SUP>(2)</SUP> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>2016 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>9,185 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="8%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="8%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>9,185 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>2015 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>21,214 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff><B>-</B> </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>21,214 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>(1) The amounts reported in this table have been converted from
RMB to U.S. dollars based on the average conversion rate between the U.S. dollar
and RMB for the applicable fiscal year, or $1.00 to RMB 6.5325 (fiscal year 2016
exchange rate), $1.00 to RMB6.2224 (fiscal year 2015 exchange rate). </P>
<P align=justify>(2) Mr. Yunfei Li became our President and Chief Executive
Officer on March 1, 2016 upon the resignation of Mr. Xiangqian Li.</P>
<P align=justify>(3) The stock awards consisted of restrict shares granted on
June 30, 2015, which are vested and exercisable in twelve equal quarterly
installment with the first vesting date of June 30, 2015 and with a fair value
of $3.24.</P>
<P align=justify><B>Summary of Employment Agreements</B></P>
<P align=justify>The base salary shown in the Summary Compensation Table is
described in each named executive officer&#146;s respective employment agreement. The
material terms of those employment agreements are summarized below.</P>
<P align=center>47 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_51></A>
<P align=justify>We entered into employment agreements with three-year initial
terms with our named executive officers with standard employment agreements. We
entered into the employment agreements with Mr. Yunfei Li and Mr. Wenwu Wang on
March 1, 2016 and September 30, 2014, respectively. Each of our standard
employment agreements is automatically extended by a year at the expiration of
the initial term and at the expiration of every one-year extension, until
terminated in accordance with the termination provisions of the agreements,
which are described below. </P>
<P align=justify>Our standard employment agreement permits us to terminate the
executive&#146;s employment for cause, at any time, without notice or remuneration,
for certain acts of the executive, including but not limited to a conviction or
plea of guilty to a felony, negligence or dishonesty to our detriment and
failure to perform agreed duties after a reasonable opportunity to cure the
failure. An executive may terminate his employment upon one month&#146;s written
notice if there is a material reduction in his authority, duties and
responsibilities or if there is a material reduction in his annual salary before
the next annual salary review. Furthermore, we may terminate the executive&#146;s
employment at any time without cause by giving one month&#146;s advance written
notice to the executive officer. If we terminate the executive&#146;s employment
without cause, the executive will be entitled to a termination payment of up to
three months of his or her then base salary, depending on the length of such
executive&#146;s employment with us. Specifically, the executive will receive salary
continuation for: (i) one month following a termination effective prior to the
first anniversary of the effective date of the employment agreement; (ii) two
months following a termination effective prior to the second anniversary of the
effective date; and (iii) three months following a termination effective prior
to or any time after the third anniversary of the effective date. The employment
agreements provide that the executive will not participate in any severance
plan, policy, or program of the Company.</P>
<P align=justify>Our standard employment agreement contains customary
non-competition, confidentiality, and non-disclosure covenants. Each executive
officer has agreed to hold, both during and after the employment agreement
expires or is earlier terminated, in strict confidence and not to use, except as
required in the performance of his duties in connection with the employment, any
confidential information, technical data, trade secrets and know-how of our
company or the confidential information of any third party, including our
affiliated entities and our subsidiaries, received by us. The executive officers
have also agreed to disclose in confidence to us all inventions, designs and
trade secrets which they conceive, develop or reduce to practice and to assign
all right, title and interest in them to us. In addition, each executive officer
has agreed to be bound by non-competition restrictions set forth in his or her
employment agreement. Specifically, each executive officer has agreed not to,
while employed by us and for a period of one year following the termination or
expiration of the employment agreement,</P>
<UL style="TEXT-ALIGN: justify">
  <LI>approach our clients, customers or contacts or other persons or entities,
  and not to interfere with the business relationship between us and such
  persons and/or entities;
  <LI>assume employment with or provide services as a director for any of our
  competitors, or engage in any business which is in direct or indirect
  competition with our business; or
  <LI>solicit the services of any of our employees. </LI></UL>
<P align=justify><B>Outstanding Equity Awards at Fiscal Year-End 2016</B></P>
<P align=justify>The following table sets forth the equity awards outstanding at
September 30, 2016 for each of our named executive officers. </P>
<P align=center>48 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_52></A><BR>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
borderColor=#000000 cellSpacing=0 cellPadding=3 width="100%" border=1>

  <TR vAlign=top>
    <TD align=left><B>OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END</B> </TD>
    <TD align=left width="9%" >&nbsp;</TD>
    <TD align=left width="9%" >&nbsp;</TD>
    <TD align=left width="9%" >&nbsp;</TD>
    <TD align=left width="9%" >&nbsp;</TD>
    <TD align=left width="9%" >&nbsp;</TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="9%" align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="9%" align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="9%" align=left bgcolor="#CCFFCC">Option <BR>
      Awards </TD>
    <TD width="9%" align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="9%" align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="9%" align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="9%" align=left bgcolor="#CCFFCC">Stock <BR>
      Awards </TD>
    <TD width="9%" align=left bgcolor="#CCFFCC"><BR></TD>
    <TD width="20%" align=left bgcolor="#CCFFCC" ><BR></TD></TR>
  <TR vAlign=top>
    <TD align=left>Name <BR></TD>
    <TD align=left width="9%">Number of<BR>securities <BR>underlying
      <BR>unexercised <BR>options (#) <BR>exercisable </TD>
    <TD align=left width="9%" >Number of <BR>securities
      <BR>underlying <BR>unexercised <BR>options (#) <BR>unexercisable </TD>
    <TD align=left width="9%" >Equity <BR>incentive <BR>plan
      <BR>awards: <BR>Number of <BR>securities <BR>underlying <BR>unexercised
      <BR>unearned <BR>options (#) </TD>
    <TD align=left width="9%">Option <BR>exercise <BR>price <BR>($) </TD>
    <TD align=left width="9%" >Option <BR>expiration<BR>date </TD>
    <TD align=left width="9%">Number <BR>of <BR>shares <BR>or units <BR>of
      stock <BR>that <BR>have <BR>not <BR>vested <BR>(#) </TD>
    <TD align=left width="9%" >Market <BR>value <BR>of <BR>shares
      <BR>or units <BR>of <BR>stock <BR>that <BR>have <BR>not <BR>vested <BR>(#)
    </TD>
    <TD align=left width="9%">Equity <BR>incentive <BR>plan <BR>awards:
      <BR>Number <BR>of <BR>unearned <BR>shares, <BR>units or <BR>other
      <BR>rights <BR>that have <BR>not <BR>vested <BR>(#) </TD>
    <TD align=left width="20%" >Equity incentive plan <BR>awards:
      Market or <BR>payout value of unearned <BR>shares, units or other
      <BR>rights that have not<BR>vested ($) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#CCFFCC">Yunfei Li </TD>
    <TD width="9%" align=right bgcolor="#CCFFCC" >&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">- </TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">- </TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">165,000* </TD>
    <TD width="20%" align=right bgcolor="#CCFFCC" >371,250 </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#CCFFCC">Wenwu Wang, Interim Chief Financial Officer </TD>
    <TD width="9%" align=right bgcolor="#CCFFCC" >&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">&nbsp;&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">- </TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">- </TD>
    <TD width="9%" align=right bgcolor="#CCFFCC">45,000<sup>#</sup> </TD>
    <TD width="20%" align=right bgcolor="#CCFFCC" >101,250</TD>
  </TR></TABLE></DIV>
<P align=justify>* On June 30, 2015, Mr. Li was granted 30,000 restricted shares
of the Company&#146;s common stock, par value $0.001, under the 2015 Equity Incentive
Plan of the Company (the &#147;2015 Plan&#148;). The restricted shares vest over a three
year period in 12 equal quarterly installments with the first vesting date on
June 30, 2015. On April 19, 2016, pursuant to the 2015 Plan, the Company granted
Mr. Li an aggregate of 150,000 restricted shares of the Company&#146;s common stock.
The restricted shares vest semi-annually in 6 equal installments over a three
year period with the first vesting on December 31, 2016. </P>
<P align=justify><sup># </sup>On June 30, 2015, Mr. Wang was granted 50,000
restricted shares of the Company&#146;s common stock, par value $0.001, under the
2015 Plan. The restricted shares vest over a three year period in 12 equal
quarterly installments with the first vesting date on June 30, 2015. On April
19, 2016, pursuant to the 2015 Plan, the Company granted Mr. Wang an aggregate
of 20,000 restricted shares of the Company&#146;s common stock. The restricted shares
vest semi-annually in 6 equal installments over a three year period with the
first vesting on December 31, 2016.</P>
<P align=justify><B>Compensation of Directors</B></P>
<P align=justify>Under our Compensation Plan for Non-Employee Directors, or the
Directors Plan, each eligible non-employee director of the Company may receive
an annual retainer fee. Pursuant to the Directors Plan, the annual retainer fee
under the Directors Plan is subject to adjustments determined by our Board from
time to time. Each independent director is also eligible to be granted 5,000
restricted shares of our common stock for serving as a director.</P>
<P align=justify>In December 2010, our Board of Directors unanimously approved a
change in the annual retainer fee for independent directors in accordance with
the Directors Plan. Effective January 1, 2011, our independent directors will be
paid an annual retainer fee of $45,000. As was previously our policy, the chair
of the Audit Committee will continue to receive an additional $5,000 in
recognition of the added responsibility of this position. In connection with
this change, the Board unanimously determined that the independent directors
will no longer receive an annual issuance of restricted shares under the
Directors Plan. Each of the independent directors has waived all rights to such
annual issuances, including with respect to 2,500 of the shares that were to be
issued to each of the independent directors during calendar year 2011 in
connection with their grants on July 1, 2010. </P>
<P align=justify>Effective October 1, 2012, each of our independent directors
will be paid an annual retainer fee of $61,000. The chair of the Audit Committee
will receive an additional $9,000 in recognition of the added responsibility of
this position.</P>
<P align=justify>In June 2013, due to the financial situation of the Company,
each of the independent directors agreed to reduce their annual retainer fee to
$20,000, effective from the quarter ended June 30, 2013. </P>
<P align=center>49 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_53></A>
<P align=justify>On June 30, 2015, each of our independent directors was granted
30,000 restricted shares of the Company&#146;s common stock, par value $0.001, under
the 2015 Plan. The restricted shares vest over a three year period in 12 equal
quarterly installments with the first vesting date on June 30, 2015. </P>
<P align=justify>On April 19, 2016, pursuant to the 2015 Plan, the Company
granted Dr. Xue an aggregate of 30,000 restricted shares of the Company&#146;s common
stock. The restricted shares vest semi-annually in 6 equal installments over a
three year period with the first vesting on December 31, 2016. </P>
<P align=justify>The following table sets forth the total compensation earned by
our non-employee directors during our fiscal year ended September 30, 2016:</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 align=left width="12%">Fees Earned </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>&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">or </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>Name </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">Paid in </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">Stock </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="12%">Total ($) </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="12%">Cash
      ($) </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=left width="12%">Awards
      ($) </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=left width="12%">&nbsp;
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>J. Simon Xue </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>13,333 </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>- </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>13,333 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Martha C. Agee </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">20,000 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">32,400 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">52,400 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Jianjun He </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>20,000 </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>32,400 </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>52,400 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>We do not maintain a medical, dental or retirement benefits
plan for the directors.</P>
<P align=justify>Except as disclosed in this annual report, we have not
compensated, and will not compensate, our non-independent directors, Mr. Yunfei
Li and Mr. Guosheng Wang, for serving as our directors, although they are
entitled to reimbursements for reasonable expenses incurred in connection with
attending our board meetings.</P>
<P align=justify>The directors may determine remuneration to be paid to the
directors with interested members of the Board refraining from voting. The
Compensation Committee will assist the directors in reviewing and approving the
compensation structure for the directors.</P>
<P align=justify><B>ITEM 12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
RELATED STOCKHOLDER MATTERS. </B></P>
<P align=justify><B>Securities Ownership of Certain Beneficial Owners and
Management</B> </P>
<P align=justify>The following table sets forth information known to us with
respect to the beneficial ownership of our Common Stock as of the close of
business on January 9, 2017 (the &#147;Reference Date&#148;) for: (i) each person known by
us to beneficially own more than 5% of our voting securities, (ii) each named
executive officer, (iii) each of our directors and nominees, and (iv) all of our
executive officers and directors as a group:</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><B>Names of Management and Names</B> </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD colspan="4" align=left><B>Amount and Nature of</B> </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>of Certain
      Beneficial Owners </B><SUP>(1)</SUP> </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD colspan="4" align=left style="BORDER-BOTTOM: #000000 1px solid"><B>Beneficial Ownership </B><SUP>(1)</SUP></TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="12%"><B>Number </B><SUP>(2)</SUP></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=left
      width="12%"><B>Percent </B><SUP>(3)</SUP></TD>
    <TD align=left width="2%">&nbsp;</TD>
  </TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>Yunfei Li<SUP>(7)</SUP> </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>3,042,500 </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>15.5%</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>J. Simon Xue <SUP>(8)</SUP> </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>5,000 </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>* </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>Martha C. Agee <SUP>(4)</SUP> </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>17,500 </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>* </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>Jianjun He <SUP>(4)</SUP> </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>17,500 </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>* </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>Guosheng Wang <SUP>(5)</SUP> </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>32,500 </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>* </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>Wenwu Wang <SUP>(6)</SUP> </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>32,500 </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>* </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="12%">&nbsp;</TD>
    <TD align=right 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>All executive officers and directors as a
      group (6 persons) </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>3,147,500 </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>16.1%</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<BR>
<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>* </TD>
    <TD align=left width="95%">Denotes less than 1% of the outstanding shares
      of Common Stock. </TD></TR></TABLE>
<P align=center>50 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_54></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">(1) </TD>
    <TD>
      <P align=justify>The number of shares beneficially owned is determined
      under Securities and Exchange Commission (&#147;SEC&#148;) rules, and the
      information is not necessarily indicative of beneficial ownership for any
      other purpose. Under those rules, beneficial ownership includes any shares
      as to which the individual has sole or shared voting power or investment
      power, and also any shares which the individual has the right to acquire
      within 60 days of the Reference Date, through the exercise or conversion
      of any stock option, convertible security, warrant or other right (a
      &#147;Presently Exercisable&#148; security). Including those shares in the table
      does not, however, constitute an admission that the named stockholder is a
      direct or indirect beneficial owner of those shares.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>Unless otherwise indicated, each person or entity named
      in the table has sole voting power and investment power (or shares that
      power with that person&#146;s spouse) with respect to all shares of Common
      Stock listed as owned by that person or entity.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(3) </TD>
    <TD>
      <P align=justify>A total of 19,600,469 shares of Common Stock are
      considered to be outstanding on the Reference Date. For each beneficial
      owner above, any Presently Exercisable securities of such beneficial owner
      have been included in the denominator, pursuant to Rule 13d-3(d)(1) under
      the Securities Exchange Act of 1934, as amended, or the Exchange
    Act.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(4) </TD>
    <TD>
      <P align=justify>On June 30, 2015, each of our independent directors was
      granted 30,000 restricted shares of the Company&#146;s common stock, par value
      $0.001, under the 2015 Plan. The restricted shares vest over a three year
      period in 12 equal quarterly installments with the first vesting date on
      June 30, 2015.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(5) </TD>
    <TD>
      <P align=justify>On June 30, 2015, Mr. Guosheng Wang was granted 50,000
      restricted shares of the Company&#146;s common stock, par value $0.001, under
      the 2015 Plan. The restricted shares vest over a three year period in 12
      equal quarterly installments with the first vesting date on June 30, 2015.
      On April 19, 2016, Mr. Wang was granted an additional 20,000 restricted
      shares under the 2015 Plan. Such shares vest semi-annually in 6 equal
      installments over a three year period with the first vesting on December
      31, 2016.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(6) </TD>
    <TD>
      <P align=justify>On June 30, 2015, Mr. Wenwu Wang was granted 50,000
      restricted shares of the Company&#146;s common stock, par value $0.001, under
      the 2015 Plan. The restricted shares vest over a three year period in 12
      equal quarterly installments with the first vesting date on June 30, 2015.
      On April 19, 2016, Mr. Wang was granted an additional 20,000 restricted
      shares under the 2015 Plan. Such shares vest semi-annually in 6 equal
      installments over a three year period with the first vesting on December
      31, 2016.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(7) </TD>
    <TD>
      <P align=justify>On April 19, 2016, pursuant to the 2015 Plan, the Company
      granted Mr. Li an aggregate of 150,000 restricted shares of the Company&#146;s
      common stock. The restricted shares vest semi-annually in 6 equal
      installments over a three year period with the first vesting on December
      31, 2016.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">(8) </TD>
    <TD>
      <P align=justify>On April 19, 2016, pursuant to the 2015 Plan, the Company
      granted Dr. Xue an aggregate of 30,000 restricted shares of the Company&#146;s
      common stock. The restricted shares vest semi-annually in 6 equal
      installments over a three year period with the first vesting on December
      31, 2016.</P></TD></TR></TABLE>
<P align=justify><B>Changes in Control</B> </P>
<P align=justify>There are no arrangements known to us, including any pledge by
any person of our securities, the operation of which may at a subsequent date
result in a change in control of the Company.</P>
<P align=justify><B>Securities Authorized for Issuance Under Equity Compensation
Plans</B></P>
<P align=justify><B><I>Stock Option Plan and Compensation Plan for Non-Employee
Directors</I></B></P>
<P align=justify>The following table sets forth certain information about the
securities authorized for issuance under our Stock Option Plan and our
Compensation Plan for Non-Employee Directors as of September 30, 2016. Options
exercisable for all of the securities shown in column (a) below were granted
under our Stock Option Plan.</P>
<P align=center>51 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_55></A><BR>
<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 align=left width="19%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">Number of securities </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 align=left width="19%">Number of securities </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">Weighted-average </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">remaining available for future </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 align=left width="19%">to be issued upon </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">exercise price of </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">issuance under equity </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 align=left width="19%">exercise of </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">outstanding </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">compensation plans </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 align=left width="19%">outstanding options, </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">options, warrants </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">(excluding securities reflected </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 align=left width="19%">warrants and rights </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">and rights </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">in column (a)) </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 style="BORDER-BOTTOM: #000000 1px solid" align=left width="19%">(a)
</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=left width="19%">(b)
</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=left width="19%">(c)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Equity compensation plans
      approved by security holders </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>222,401</TD>
    <TD vAlign=bottom align=left width="2%"
      bgColor=#e6efff><SUP>(1)</SUP> </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Equity compensation plans not
      approved by security holders </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>222,401</TD>
    <TD vAlign=bottom align=left width="2%"
      bgColor=#e6efff><SUP>(1)</SUP> </TD></TR></TABLE>
<P align=justify>*All information in and below this table gives retroactive
effect to our one-for-five reverse stock split effected on October 26, 2012.</P>
<P align=justify>(1) Includes 86,500 shares of restricted stock that were
available for future issuance under our Compensation Plan for Non-Employee
Directors and 135,901 shares of restricted stock that were available for future
issuance under our Stock Option Plan, as of September 30, 2016. </P>
<P align=justify><B><I>2015 Equity Incentive Plan</I></B></P>
<P align=justify>The following table sets forth certain information about the
securities authorized for issuance under our 2015 Plan as of September 30, 2016.
Options exercisable for all of the securities shown in column (a) below were
granted under our 2015 Plan.</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 align=left width="19%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">Number of securities </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 align=left width="19%">Number of securities </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">Weighted-average </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">remaining available for future </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 align=left width="19%">to be issued upon </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">exercise price of </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">issuance under equity </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 align=left width="19%">exercise of </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">outstanding </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">compensation plans </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 align=left width="19%">outstanding options, </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">options, warrants </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">(excluding securities reflected </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 align=left width="19%">warrants and rights </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">and rights </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="19%">in column (a)) </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 style="BORDER-BOTTOM: #000000 1px solid" align=left width="19%">(a)
</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=left width="19%">(b)
</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=left width="19%">(c)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Equity compensation plans
      approved by security holders </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>877,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>2.93 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>8,840,500</TD>
    <TD vAlign=bottom align=left width="2%"
      bgColor=#e6efff><SUP>(1)</SUP> </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Equity compensation plans not
      approved by security holders </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="19%" bgColor=#e6efff>
    <p align="right">-</TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="19%" bgColor=#e6efff>
    <p align="right">-</TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="19%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>877,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>2.93 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>8,840,500</TD>
    <TD vAlign=bottom align=left width="2%"
      bgColor=#e6efff><SUP>(1)</SUP> </TD></TR></TABLE>
<P align=justify>On June 12, 2015, shareholders of the Company approved the 2015
Plan for employees, directors and consultants of the Company and its affiliates.
The maximum aggregate number of shares that may be issued under the 2015 Plan is
ten million (10,000,000). </P>
<P align=justify>On June 30, 2015, pursuant to the 2015 Plan, the Company
granted an aggregate of 690,000 restricted shares of the Company&#146;s common stock
to certain employees, officers and directors of the Company. In accordance with
the vesting schedule of the grant, the restricted shares will vest in twelve
equal quarterly installments on the last day of each fiscal quarter beginning on
June 30, 2015 and ending on March 31, 2018. </P>
<P align=justify>On April 19, 2016, pursuant to the 2015 Plan, the Company
granted an aggregate of 500,000 restricted shares of the Company&#146;s common stock
to certain employees, officers and directors of the Company. The restricted
shares vest semi-annually in 6 equal installments over a three year period with
the first vesting on December 31, 2016.</P>
<P align=justify>As of September 30, 2016, 282,500 vested shares were issued,
and 877,000 shares were to be issued upon exercise of outstanding restricted
shares. Under the 2015 Plan, 8,840,500 shares still remain available for future
issuance.</P>
<P align=center>52 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_56></A>
<P align=justify><B>ITEM 13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CERTAIN
RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE. </B></P>
<P align=justify><B>Transactions with Related Persons</B></P>
<P align=justify>We obtained a three-year banking facilities of $19.5 million
from Bank of Dandong. The banking facilities were guaranteed by Mr. Yunfei Li
(&#147;Mr. Li&#148;), our CEO, and Ms. Qinghui Yuan, Mr. Li&#146;s wife, Mr. Xianqian Li, our
former CEO, Ms. Xiaoqiu Yu, the wife of our former CEO, and Shenzhen BAK, our
former subsidiary. We also obtained a one-year banking facilities of $7.5
million from Bank of Dalian. The banking facilities were guaranteed by Mr. Li,
Ms. Qinghui Yuan, and Shenzhen BAK. Mr. Yunfei Li did not receive and is not
entitled to receive any consideration for the above-referenced guarantees. 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>After the disposal of BAK International and prior to the
completion of construction of the new manufacturing site in Dalian, we generated
our revenues from sale of batteries via subcontracting the production to BAK
Tianjin, a former subsidiary. Also, from time to time, in order to meet the
needs of our customers, we purchased products from these former subsidiaries
that we did not produce. </P>
<P align=justify>For the years ended September 30, 2015 and 2016, we purchased
inventories of (i) $10.5 million and $2.7 million from BAK Tianjin,
respectively; and (ii) nil and $5.6 million from Shenzhen BAK, respectively.
</P>
<P align=justify>For the years ended September 30, 2015 and 2016, we purchased
inventories of $395,593 and nil, respectively, from Tianjin BAK New Energy
Research Institute CO., Ltd. (&#147;Tianjin New Energy&#148;). Mr. Xiangqian Li, our
former CEO, is director of Tianjin New Energy.</P>
<P align=justify>During the years ended September 30, 2015 and 2016, the Company
purchased machinery and equipment from BAK Tianjin totaled $6.8 million and nil,
respectively. </P>
<P align=justify>For the years ended September 30, 2015 and 2016, we generated
revenue of </P>
<UL style="TEXT-ALIGN: justify">
  <LI>$1,377,004 and $836,425 from sale of raw materials to Shenzhen BAK,
  respectively;
  <LI>$1,470,579 and $636,331 from BAK Tianjin, respectively;
  <LI>nil and $102,322 from Shenzhen BAK, respectively;
  <LI>$17,063 and $576, respectively from Zhengzhou BAK Battery Co., Ltd. Mr.
  Xiangqian Li, our former CEO, is director of this company; and
  <LI>$298,983 and nil, respectively from Tianjin New Energy. </LI></UL>
<P align=justify><B>Promoters and Certain Control Persons</B></P>
<P align=justify>We did not have any promoters at any time during the past five
fiscal years.</P>
<P align=justify><B>Director Independence </B></P>
<P align=justify>J. Simon Xue, Martha C. Agee and Jianjun He each serves on our
board of directors as an &#147;independent director&#148; as defined by Rule 5605(a)(2) of
the NASDAQ Listing Rule. </P>
<P align=justify><B>ITEM 14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PRINCIPAL
ACCOUNTING FEES AND SERVICES.</B></P>
<P align=justify><B>Independent Registered Public Accounting Firm&#146;s Fees and
Services</B></P>
<P align=justify>Effective on September 29, 2016, Crowe Horwath (HK) CPA Limited
(&#147;Crowe Horwath&#148;) resigned as the Company&#146;s the independent registered public
accounting firm. On September 29, 2016, the Company&#146;s Audit Committee appointed
Centurion ZD CPA Limited (formerly known as DCAW (CPA) Limited) (&#147;Centurion&#148;) as
the Company&#146;s independent registered public accounting firm for the fiscal year
ended September 30, 2016, effective immediately. </P>
<P align=center>53 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_57></A>
<P align=justify><B><I>Audit Fees </I></B></P>
<P align=justify>Crowe Horwath has billed us $228,000 and $218,314 in the
aggregate for the fiscal years ended September 30, 2015 and 2016, respectively,
for professional services rendered for the audit of our annual financial
statements, including reviews of the interim financial statements included in
our quarterly reports on Form 10-Q and assistance with the Securities Act
filings. </P>
<P align=justify>Centurion has billed us $50,000 for the fiscal year ended
September 30, 2016 for professional services rendered for the audit of our
annual financial statements. </P>
<P align=justify><B><I>Audit-Related Fee</I></B><I>s</I></P>
<P align=justify>We did not engage our principal accountants to provide
assurance or related services during the last two fiscal years. </P>
<P align=justify><B><I>Tax Fees</I></B></P>
<P align=justify>We did not engage our principal accountants to provide tax
compliance, tax advice or tax planning services during the last two fiscal
years. </P>
<P align=justify><B><I>All Other Fees</I></B></P>
<P align=justify>We did not engage our principal accountants to render services
to us during the last two fiscal years, other than as reported above. </P>
<P align=justify><B>Pre-Approval Policies and Procedures</B></P>
<P align=justify>All auditing services and permitted non-audit services
(including the fees and terms thereof) to be performed for the Company by our
independent auditor must be approved by the Audit Committee in advance, except
non-audit services (other than review and attestation services) if such services
fall within exceptions established by the SEC. The Audit Committee will
pre-approve any permissible non-audit services to be provided by the Company&#146;s
independent auditors on behalf of the Company that do not fall within any
exception to the pre-approval requirements established by the SEC. The Audit
Committee may delegate to one or more members the authority to pre-approve
permissible non-audit services, but any such delegate or delegates must present
their pre-approval decisions to the Audit Committee at its next meeting. All of
our accountants&#146; services described above were pre-approved by the Audit
Committee or by one or more members under the delegate authority described
above.</P>
<P align=center>54 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_58></A>
<P align=center><B>PART IV </B></P>
<P align=justify><B>ITEM 15.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EXHIBITS,
FINANCIAL STATEMENT SCHEDULES. </B></P>
<P align=justify><B>Financial Statements and Schedules </B></P>
<P align=justify>The financial statements are set forth under Item 8 of this
annual report on Form 10-K. Financial statement schedules have been omitted
since they are either not required, not applicable, or the information is
otherwise included.</P>
<P align=justify><B>Exhibit List </B></P>
<P align=justify>The list of exhibits in the Exhibit Index to this Report is
incorporated herein by reference.<B> </B></P>
<P align=center>55 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_59></A>
<!--$$/page=--><A name=page_1></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD style="BORDER-TOP: #000000 2px solid" align=center
    >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>FINANCIAL STATEMENTS</B> </TD></TR>
  <TR>
    <TD>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CHINA BAK BATTERY, INC. AND SUBSIDIARIES</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONSOLIDATED FINANCIAL STATEMENTS</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>FOR THE YEARS ENDED</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>SEPTEMBER 30, 2015 AND 2016</B> </TD></TR>
  <TR>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
    >&nbsp;</TD></TR></TABLE>
<P align=center><B>CHINA BAK BATTERY, INC. <BR>AND SUBSIDIARIES </B></P>
<P align=center><B><U>TABLE OF CONTENTS</U></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>Contents </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="14%" nowrap>Page(s) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_2">Report of Independent Registered Public
      Accounting Firm </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee
    >&nbsp;</TD>
    <TD align=left width="14%" bgColor=#eeeeee nowrap><a href="#page_2">F-2</a> </TD></TR>
  <TR vAlign=top>
    <TD align=left><a href="#page_3">Consolidated Balance Sheets as of September 30, 2015 and
      2016</a> </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="14%" nowrap><a href="#page_3">F-3</a> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_4">Consolidated Statements of Operations and
      Comprehensive Income (Loss) for the years ended September 30, 2015 and
      2016</a> </TD>
    <TD align=left width="2%"  bgColor=#eeeeee
    >&nbsp;</TD>
    <TD align=left width="14%" bgColor=#eeeeee nowrap><a href="#page_4">F-4</a> </TD></TR>
  <TR vAlign=top>
    <TD align=left><a href="#page_5">Consolidated Statements of Changes in Shareholders&#146; Equity
      for the years ended September 30, 2015 and 2016</a> </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="14%" nowrap><a href="#page_5">F-5</a> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_6">Consolidated Statements of Cash Flows for
      the years ended September 30, 2015 and 2016</a> </TD>
    <TD align=left width="2%"  bgColor=#eeeeee
    >&nbsp;</TD>
    <TD align=left width="14%" bgColor=#eeeeee nowrap><a href="#page_6">F-6</a> </TD></TR>
  <TR vAlign=top>
    <TD align=left><a href="#page_7">Notes to the Consolidated Financial Statements</a> </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="14%" nowrap><a href="#page_7">F-7 - F35</a> </TD></TR></TABLE>
<P align=center>F-1 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_2></A>
<P align=justify><b>Report of Independent Registered Public Accounting Firm</b><br>
<br>
To the Board of Directors and Shareholders of<br>
China BAK Battery, Inc.<br>
<br>
We have audited the accompanying consolidated balance sheets of China BAK
Battery, Inc. and its subsidiaries (the &#147;Company&#148;) as of September 30, 2016 and
2015, and the related consolidated statements of operations and comprehensive
(loss) income, changes in shareholders' equity and cash flows for each of the
years in the two-year period ended September 30, 2016. These financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.<br>
<br>
We conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. The Company is not required to
have, nor were we engaged to perform, an audit of the Company&#146;s internal control
over financial reporting. Our audits included consideration of internal control
over financial reporting as a basis for designing audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Company's internal control over financial
reporting. Accordingly, we express no such opinion. An audit includes examining,
on a test basis, evidence supporting the amounts and disclosures in the
financial statements, assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.<br>
<br>
In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, the consolidated financial position of the
Company and its subsidiaries as of September 30, 2016 and 2015, and the
consolidated results of their operations and their cash flows for each of the
years in the two-year period ended September 30, 2016, in conformity with U.S.
generally accepted accounting principles.<br>
<br>
The accompanying consolidated financial statements have been prepared assuming
that the Company will continue as a going concern. As discussed in Note 1 to the
consolidated financial statements, the Company has a working capital deficiency,
accumulated deficit from recurring net losses and significant short-term debt
obligations maturing in less than one year as of September 30, 2016. All these
factors raise substantial doubt about its ability to continue as a going
concern. Management's plans in regard to these matters are also discussed in
Note 1 to the consolidated financial statements. The consolidated financial
statements do not include any adjustments that might result from the outcome of
this uncertainty.<br>
<br>
<br>
<br>
<br>
/s/ Centurion ZD CPA Limited<br>
Centurion ZD CPA Limited <br>
Hong Kong, China<br>
January 13, 2017<br>
&nbsp;</P>
<P align=center>F-2 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_3></A>
<P align=center><B>China BAK Battery, Inc. and Subsidiaries <BR>Consolidated
balance sheets <BR>As of September 30, 2015 and 2016 <BR></B>(In US$) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">Note </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">2015 </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Assets</B> </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><I>Current assets</I> </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Cash and cash equivalents </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>6,762,745 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1,953,295
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Pledged deposits </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">3 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">1,519,601 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">4,569,027 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Trade accounts and bills
      receivable, net </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>4 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>4,771,958 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,382,427 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Inventories </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">5 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">3,057,575 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">16,540,252 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Prepayments and other
      receivables </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,552,658 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>6,730,671 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Receivable from former subsidiaries, net </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">7 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">686,514 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Prepaid land use rights,
      current portion </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>10 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>176,764 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>168,418 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred tax assets, current portion </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">16 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">43,175 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Total current assets </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">19,570,990 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">32,344,090 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Property, plant and equipment, net </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">8 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">22,274,820 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">20,735,209 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Construction in progress </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>9 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>13,039,373 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>32,321,914 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Prepaid land use rights, non-current </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">10 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">8,455,231 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">7,887,587 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Intangible assets, net </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>11 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>26,818 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>22,885 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Total assets </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>63,367,232 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>&nbsp;93,311,685 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Liabilities</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><I>Current liabilities</I> </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Trade accounts and bills
      payable </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>4,910,717 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;18,551,836
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Taxes payable </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">5,108,878 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Short-term bank loans </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>12 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>12,585,740 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>1,498,936 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Other short-term loans </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">13 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">184,755 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">4,391,004 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Accrued expenses and other
      payables </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>14 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>11,569,981 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>18,561,640 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Payables to former subsidiaries </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">7 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">4,382,234 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred government grants,
      current </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>15 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>181,510 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>197,645 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Total current liabilities </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>34,541,581 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>47,583,295 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Long-term bank loans </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>12 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>19,006,505 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred government grants, non-current </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">15 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">5,199,014 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">4,731,185 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Long- term tax payable </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>1,815,100 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>6,900,704 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred tax liabilities, non-current </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">16 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">142,650 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Total liabilities </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">41,698,345 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">78,221,689 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Commitments and contingencies </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">20 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Shareholders' equity</B> </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p>Common stock $0.001 par
      value; 500,000,000 authorized ; <BR>12,856,301 issued and 12,712,095
      outstanding as of September 30, 2015; <BR>19,689,674 issued and 19,545,468
      outstanding as of September 30, 2016 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>12,856 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>19,690 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Donated shares </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">14,101,689 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">14,101,689 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Additional paid-in capital
</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>138,036,080 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>145,008,043 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Statutory reserves </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">1,230,511 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Accumulated deficit </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(125,922,270</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(139,804,975</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Accumulated other comprehensive loss </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(492,858</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(1,398,352</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>25,735,497 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>19,156,606 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=right>
      <P align=justify style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Less: Treasury
      shares </P></TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(4,066,610</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(4,066,610</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Total shareholders' equity </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">21,668,887 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">15,089,996 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Total liabilities and shareholder's equity
</TD>
    <TD vAlign=bottom align=left width="1%"></TD>
    <TD vAlign=bottom align=center width="10%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">63,367,232 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">&nbsp;93,311,685 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P align=center>See accompanying notes to the consolidated financial statements.
</P>
<P align=center>F-3 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>

<P align=center><B>China BAK Battery, Inc. and Subsidiaries <BR>Consolidated
statements of operations and comprehensive income (loss) <BR>For the years ended
September 30, 2015 and 2016 <BR></B>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="11%">Note </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="11%">2015 </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="11%">2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net revenues </TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="11%" bgColor=#e6efff>20 </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom noWrap align=right width="11%"
      bgColor=#e6efff>&nbsp;13,904,414 </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom noWrap align=right width="11%"
      bgColor=#e6efff>&nbsp;10,369,444 </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Cost of revenues </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(12,954,553</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(12,099,632</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Gross profit (loss) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>949,861 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>(1,730,188</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Operating expenses: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Research and
      development expenses </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>(1,001,889</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>(1,879,869</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Sales and marketing expenses </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">(135,468</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">(995,290</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;General and
      administrative expenses </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>(3,329,763</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>(4,737,843</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Provision for doubtful accounts </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(131,745</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(2,779,497</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Total operating
      expenses </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>(4,598,865</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>(10,392,499</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Operating loss </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">(3,649,004</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%">(12,122,687</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Government grant income </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>15 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>23,103,427 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Other (expenses) income, net </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(91,219</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">143,073 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Loss before income tax and
      discontinued operations </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>19,363,204 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>(11,979,614</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Income tax (expense) credit </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">16 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(5,320,515</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">(672,580</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Profit (loss) before
      discontinued operations, net of tax </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>14,042,689 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Income from discontinued operations </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">1,831,237 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net profit (loss) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;15,873,926 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>&nbsp;(12,652,194</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Other comprehensive loss </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left
      bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#150;&nbsp;&nbsp;&nbsp;&nbsp;
      Foreign currency translation adjustment </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>(467,227</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>(905,494</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Comprehensive loss </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%">&nbsp;15,406,699 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%">&nbsp;(13,557,688</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings (loss) per share &#150; Basic </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">18 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;
      &#150;&nbsp;&nbsp;&nbsp; From continuing operations </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;1.10 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="11%" bgColor=#e6efff>&nbsp;(0.71</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp; &#150;&nbsp;&nbsp;&nbsp; From discontinued operations </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">0.14 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>1.24 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>(0.71</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="11%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="11%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings (loss) per share &#150;
      Diluted </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>18 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp; &#150;&nbsp;&nbsp;&nbsp;&nbsp;
      From continuing operations </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="11%">&nbsp;1.09 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="11%">&nbsp;(0.71</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;
      &#150;&nbsp;&nbsp;&nbsp;&nbsp; From discontinued operations </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>0.14 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%">1.23 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%">(0.71</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Weighted average number of shares of common
      stock: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">18 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;
      &#150;&nbsp;&nbsp;&nbsp; Basic </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>12,718,388 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%" bgColor=#e6efff>17,786,374 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;
      &#150;&nbsp;&nbsp;&nbsp;&nbsp;Diluted </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="11%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%">12,881,121 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="11%">17,786,374 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P align=center>See accompanying notes to the consolidated financial statements.
</P>
<P align=center>F-4 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_5></A>
<P align=center><B>China BAK </B><B>Battery,</B><B> Inc. and
</B><B>Subsidiaries</B><B> <BR></B><B>Consolidated</B><B>
</B><B>statements</B><B> of </B><B>changes</B><B> in </B><B>shareholders&#146;</B><B>
equity <BR>For the years ended </B><B>September</B><B> 30, 2015 and 2016
<BR></B>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Accumulated </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="13%" colSpan=4>Common stock issued </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Additional </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">other </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="13%" colSpan=4>Treasury&nbsp; shares </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Total </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Number </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Donated </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">paid-in </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Statutory </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Accumulated </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">comprehensive </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">Number </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">shareholders&#146; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">of shares </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">Amount </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">shares </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">capital </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">reserves (Note) </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">deficit </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">loss </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">of shares </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">Amount </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%" style="border-bottom-style: solid; border-bottom-width: 1">equity </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Balance as of October
      1,</B> <B>2014</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff><B>12,763,803</B>
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;12,763</B> </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;14,101,689</B> </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;127,438,362</B> </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff><B>&nbsp;-</B>
</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;(141,796,196</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;(25,631</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%"
bgColor=#e6efff><B>(144,206</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;(4,066,610</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD vAlign=bottom align=right width="5%"
      bgColor=#e6efff><B>&nbsp;(4,335,623</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net profit </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>15,873,926 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>15,873,926 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Share-based compensation for
      <BR>employee and director stock <BR>awards </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>750,167 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>750,167 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Common stock issued </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>92,498 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>93 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>(93</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Shares to be issued </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>9,847,644 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>9,847,644 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Foreign currency translation
      <BR>adjustment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>(467,227</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>(467,227</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Balance as of September
      30,</B> <BR><B>2015</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>12,856,301</B> </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff>
      <P align=justify><B>$</B></P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>12,856</B> </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff>
      <P align=justify><B>$</B></P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>14,101,689</B> </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>138,036,080</B> </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>-</B> </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>(125,922,270</B></TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff>
      <P align=justify><B>)</B> </P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff>
      <P align=justify><B>$</B></P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>(492,858</B></TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff>
      <P align=justify><B>)</B> </P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>(144,206</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>(4,066,610</B></TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff><B>21,668,887</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="2%" bgColor=#e6efff></TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Transfer to statutory
      reserves </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>1,230,511 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>(1,230,511</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Share-based compensation for
      <BR>employee and director stock <BR>awards </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>1,462,197 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>1,462,197 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Common stock issued to new
      <BR>investors </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>6,583,371 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>6,584 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>5,510,016 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>5,516,600 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Common stock issued to
      <BR>employees and directors for <BR>stock award </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>250,002 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>250 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>(250</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Foreign currency translation
      <BR>adjustment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>(905,494</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%" bgColor=#e6efff>(905,494</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Balance as of September 30,</B>
      <BR><B>2016</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>19,689,674</B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;19,690</B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;14,101,689</B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;145,008,043</B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;1,230,511</B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;(139,804,975</B></TD>
    <TD vAlign=bottom align=left width="2%"><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;(1,398,352</B></TD>
    <TD vAlign=bottom align=left width="2%"><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>(144,206</B></TD>
    <TD vAlign=bottom align=left width="2%"><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;(4,066,610</B></TD>
    <TD vAlign=bottom align=left width="2%"><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%"><B>&nbsp;15,089,996</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P align=justify>Note </P>
<P align=justify>In accordance with the relevant regulations applicable in the
PRC, subsidiaries established in the PRC are required to transfer a certain
percentage of their statutory annual profits after tax (after offsetting any
prior years' losses), if any, to the statutory reserve until the balance of the
reserve reaches 50% of their respective registered capital. Subject to certain
restrictions as set out in the relevant PRC regulations, the statutory reserve
may be used to offset against accumulated losses of the respective PRC
subsidiaries. The amount of the transfer is subject to the approval of the board
of directors of the respective PRC subsidiaries. </P>
<P align=justify>On December 31, 2015 the board of directors of Dalian BAK Power
approved the transfer of $1,230,511, representing 10% of Dalian BAK Power&#146;s
profits after tax for the calendar year ended December 31, 2015, to the
statutory reserve. </P>
<P align=center>See accompanying notes to the consolidated financial statements.
</P>
<P align=center>F-5 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_6></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries <BR>Consolidated
statements of cash flows <BR>For the years ended September 30, 2015 and
2016<BR></B>(In US$) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows from operating
      activities</B> </TD>
    <TD vAlign=bottom noWrap align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net profit (loss) </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;15,873,926
    </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%"
    bgColor=#e6efff>&nbsp;(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Income from discontinued operations, net of
      tax </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,831,237</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Adjustments to reconcile net
      profit (loss) to net cash used in operating activities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">508,945 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,117,741 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Provision for doubtful debts
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>131,745 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,779,497 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Write-down of inventories </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">221,172 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">439,068 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Share-based compensation </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>750,167 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,462,197 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Government grant income </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(23,103,427</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred tax liabilities </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>101,617 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(96,793</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Exchange loss (gain) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(200,078</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">213,127 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Changes in operating assets
      and liabilities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Trade accounts and bills
      receivable </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,349,352</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(569,265</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Inventories </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(107,512</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(14,357,199</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Prepayments and other
      receivables </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">132,777 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,389,940</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Trade accounts
      and bills payable </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,016,470 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,515,277 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Accrued expenses and other
      payables </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">400,375 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,232,105 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Income taxes
      payable </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,218,898 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>310,108 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Trade receivable from and
      payables to former subsidiaries </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(801,608</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">5,108,935 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net cash used in operating
      activities </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">(2,037,122</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">(13,887,336</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">)
  </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows from investing
      activities</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Increase in pledged deposits </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,552,326</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(3,187,541</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred government grant </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>7,416,752 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Purchases of property, plant and equipment
      and construction in progress </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(12,851,944</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(5,926,675</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Purchase of intangible assets
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(28,586</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Net cash used in continuing operations </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom align=right
    width="12%">(7,016,104</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom align=right
    width="12%">(9,114,216</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom align=left
    width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net cash provided by
      discontinued operations </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">1,514,183 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Net cash used in investing activities </TD>
    <TD vAlign=bottom align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">(5,501,921</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">(9,114,216</TD>
    <TD vAlign=bottom align=left width="2%" style="border-bottom-style: solid; border-bottom-width: 1" >) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows from financing activities</B>
    </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Proceeds from borrowings </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>12,856,775 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>19,410,639 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Repayment of borrowings </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,821,290</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(10,715,653</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Advances from investors (Note
      1) </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>9,847,644 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Borrowings from unrelated parties </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,601,311 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">87,230 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Repayment of borrowings from
      unrelated parties </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(6,355,104</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(76,540</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Borrowings from related party </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,747,800 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">4,289,084 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Repayment to related party
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(3,532,828</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Proceeds from issuance of common stock (Note
      1) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">5,516,600 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net cash provided by
      financing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>13,344,308 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>18,511,360 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Effect of exchange rate
      changes on cash and cash equivalents</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff><B>(34,039</B></TD>
    <TD vAlign=bottom align=left width="2%"
      bgColor=#e6efff><B>)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff><B>(319,258</B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff><B>)</B> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Net increase (decrease) in cash and cash
      equivalents</B> </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%"><B>5,771,226</B> </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%"><B>(4,809,450</B></TD>
    <TD vAlign=bottom align=left width="2%" ><B>)</B> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash and cash equivalents
      at the beginning of year</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff><B>991,519</B> </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff><B>6,762,745</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash and cash equivalents at the end of
      year</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" ><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%"><B>&nbsp;6,762,745</B> </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" ><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%"><B>&nbsp;1,953,295</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Non-cash transactions: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Purchase of inventories
      offset against receivables from former subsidiaries </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;615,706 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Purchase of property, plant and equipment
      (inclusive of VAT) offset against receivables from former subsidiaries </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;6,831,398 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Removal expenditures offset
      against government grants </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;1,003,027 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Depreciation expenses offset against
      government grants </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;66,169 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Accounts receivable offset
      against advance from a related company </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;349,810 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Receivable from a former subsidiary offset
      against advance from a related company </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;401,774 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Transfer of construction in
      progress to property, plant and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;22,944,570 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;602,109 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Cash paid during the period for: </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Income taxes </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;459,265 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Interest, net of amounts capitalized </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR></TABLE>
<P align=center>See accompanying notes to the consolidated financial
statements.<B> </B></P>
<P align=center>F-6 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_7></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries <BR>Notes to the
consolidated financial statements <BR>For the years ended September 30, 2015 and
2016 <BR></B>(In US$ except for number of shares) <BR>(Unaudited) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>1.</B> </TD>
    <TD>
      <P align=justify><B>Principal Activities, Basis of Presentation and
      Organization</B></P></TD></TR></TABLE>
<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") high power rechargeable batteries. Prior to the disposal of BAK
International Limited (&#147;BAK International&#148;) and its subsidiaries (see below),
the batteries produced by the Company were 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 vehicles, and
general industrial applications. After the disposal of BAK International and its
subsidiaries on June 30, 2014, the Company will focus on the manufacture,
commercialization and distribution of high power lithium ion rechargeable
batteries for use in cordless power tools, light electric vehicles, hybrid
electric vehicles, electric cars, electric busses, uninterruptable power
supplies and other high power 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>On November 6, 2004, BAK International, a non-operating holding
company that had substantially the same shareholders as Shenzhen BAK Battery
Co., Ltd (&#147;Shenzhen BAK&#148;), entered into a share swap transaction with the
shareholders of Shenzhen BAK for the purpose of the subsequent reverse
acquisition of the Company. 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. 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. </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 (&#147;Mr. Li&#148;), 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. 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. 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. </P>
<P align=center>F-7 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_8></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries <BR>Notes to the
consolidated financial statements <BR>For the years ended September 30, 2015 and
2016 <BR></B>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>1.</B> </TD>
    <TD>
      <P align=justify><B>Principal Activities, Basis of Presentation and
      Organization (continued)</B></P></TD></TR></TABLE>
<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. Li, Mr. 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 changes in shareholders&#146; equity. </P>
<P align=justify>In November 2007, Mr. 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. Li regarding the shares, and Mr. 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 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. 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 June 30, 2015 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. </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. </P>
<P align=justify>As of September 30, 2016, the Company had 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 the Company has 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 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=center>F-8 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_9></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>1.</B> </TD>
    <TD>
      <P align=justify><B>Principal Activities, Basis of Presentation and
      Organization (continued)</B></P></TD></TR></TABLE>
<P align=justify><I>Basis of Presentation and Organization (continued) </I></P>
<P align=justify>On August 14, 2013, Dalian BAK Trading Co., Ltd (&#147;Dalian BAK
Trading&#148;) was established as a wholly owned subsidiary of China BAK Asia Holding
Limited (&#147;BAK Asia&#148;) with a registered capital of $500,000 (Note 20(i)).
Pursuant to Dalian BAK Trading&#146;s articles of association and relevant PRC
regulations, BAK Asia was required to contribute the capital to Dalian BAK
Trading on or before August 14, 2015. Up to the date of this report, the Company
has contributed $100,000 to Dalian BAK Trading in cash. </P>
<P align=justify>On December 27, 2013, Dalian BAK Power Battery Co., Ltd
(&#147;Dalian BAK Power&#148;) was established as a wholly owned subsidiary of BAK Asia
with a registered capital of $30,000,000 (Note 20(i)). Pursuant to Dalian BAK
Power&#146;s articles of association and relevant PRC regulations, BAK Asia was
required to contribute the capital to Dalian BAK Power on or before December 27,
2015. Up to the date of this report, the Company has contributed $20,504,004 to
Dalian BAK Power through injection of a series of patents of $5,000,000 and cash
of $15,504,004. </P>
<P align=justify>The Company&#146;s consolidated financial statements have been
prepared under US GAAP. </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 liability established in the PRC or Hong Kong. The
accompanying 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 equity interest held in BAK International and its wholly
owned subsidiaries, namely Shenzhen BAK, BAK Battery (Shenzhen) Co., Ltd. (&#147;BAK
Battery&#148;), BAK International (Tianjin) Ltd. (&#147;BAK Tianjin&#148;), Tianjin Chenhao
Technological Development Limited (a subsidiary of BAK Tianjin established on
May 8, 2014,&#147;Tianjin Chenhao&#148;), BAK Battery Canada Ltd. (&#147;BAK Canada&#148;), BAK
Europe GmbH (&#147;BAK Europe&#148;) and BAK Telecom India Private Limited (&#147;BAK India&#148;)
(collectively the &#147;Disposal Group&#148;) was disposed of effective on June 30, 2014
as a result of the foreclosure by Mr. Jinghui Wang (&#147;Mr. Wang&#148;), an unrelated
third party, after Shenzhen BAK failed to repay the loans to Mr. Wang on March
31, 2014. The consolidated financial statements were consolidated up to the date
of disposal. </P>
<P align=justify>After the disposal of BAK International Limited and its
subsidiaries effective on June 30, 2014, and as of September 30, 2015 and 2016,
the Company&#146;s subsidiaries consisted of: i) China BAK Asia Holdings Limited
(&#147;BAK Asia&#148;), a wholly owned limited liability company incorporated in Hong Kong
on July 9, 2013; ii) Dalian BAK Trading Co., Ltd. (&#147;Dalian BAK Trading&#148;), a
wholly owned limited company established on August 14, 2013 in the PRC; and iii)
Dalian BAK Power Battery Co., Ltd. (&#147;Dalian BAK Power&#148;), a wholly owned limited
liability company established on December 27, 2013 in the PRC. </P>
<P align=justify>The Company continued its business and continued to generate
revenues from sale of batteries via subcontracting the production to BAK
Tianjin, a former subsidiary before the completion of construction and operation
of its facility in Dalian. BAK Tianjin is now a supplier of the Company and the
Company does not have any significant benefits or liability from the operating
results of BAK Tianjin except the normal risk with any major supplier. </P>
<P align=justify>Pursuant to a memorandum of understanding with the buyer of the
Company&#146;s former subsidiaries dated August 20, 2014, Mr. Xiangqian Li remained
as a director of BAK International, Shenzhen BAK, BAK Battery and BAK Tianjin
until Shenzhen BAK&#146;s full settlement of its bank loans of $58.6 million expiring
on various dates through March 2015. Shenzhen BAK renewed the banking loans with
Agricultural Bank of China of $65.0 million (RMB420 million) expiring on April
14, 2016. Shenzhen BAK repaid bank loans of $14.4 million (RMB93 million) in
April 2016 and had outstanding bank loans of $50.6 million (RMB326 million)
expiring on various dates through February 2017. On May 20, 2015, BAK Asia New
Energy Holding Limited (formerly known as &#147;Asia Zhi Li New Energy Holding
Limited&#148;), the shareholder of BAK International Limited agreed to indemnify Mr.
Xiangqian Li from any loss as a result of the default of repayment of bank loans
by Shenzhen BAK. On November 2016, Shenzhen BAK has fully repaid the loans to
Bank of China. As of the date of this report, Mr. Xiangqian Li is no longer a
director of BAK International and BAK Tianjin. </P>
<P align=center>F-9 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_10></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>1.</B> </TD>
    <TD>
      <P align=justify><B>Principal Activities, Basis of Presentation and
      Organization (continued)</B></P></TD></TR></TABLE>
<P align=justify><I>Basis of Presentation and Organization (continued) </I></P>
<P align=justify>On and effective March 1, 2016, Mr. Xiangqian Li resigned as
Chairman, director, Chief Executive Officer, President and Secretary of the
Company. On the same date, the Board of Directors of the Company appointed Mr.
Yunfei Li as Chairman, Chief Executive Officer, President and Secretary of the
Company. On March 4, 2016, Mr. Xiangqian Li transferred 3,000,000 shares to Mr.
Yunfei Li for a price of $2.4 per share. After the share transfer, Mr. Yunfei Li
held 3,000,000 shares or 17.3% and Mr. Xiangqian Li held 760,557 shares at 4.4%
of the Company&#146;s outstanding stock, respectively. As of September 30, 2016, Mr.
Yunfei Li held 3,005,000 shares or 15.4% and Mr. Xiangqian Li held 591,520
shares or 3.0%, respectively. </P>
<P align=justify>The Company had a working capital deficiency, accumulated
deficit from recurring net losses and short-term debt obligations as of
September 30, 2015 and 2016. These factors raise substantial doubts about the
Company&#146;s ability to continue as a going concern. </P>
<P align=justify>In June and July 2015, the Company received advances of
approximately $9.8 million from the following potential investors, who are
independent from the Company and independent from each other: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff>Mr. Shibin Mao </TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;2,227,148 </TD>
    <TD noWrap align=left width="2%"
bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Mr. Dawei Li </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,499,967 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Mr. Ping Shen </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,499,967 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Mr. Shangdong Liu </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,599,968 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Ms. Lijuan Wang </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,500,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Mr. Jiping Zhou </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">1,520,594 </TD>
    <TD align=left width="2%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;9,847,644 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>Pursuant to the loan agreements with the investors executed on
September 29, 2015, the loans were interest bearing at 20% per annum and secured
by all the assets of Dalian BAK Power in China. Advances of $9,466,985 were
repayable by September 30, 2015 and an advance of $380,659 was repayable by
December 7, 2015. </P>
<P align=justify>On September 29, 2015, the Company entered into a Debt
Conversion Agreement with these investors. Pursuant to the terms of the Debt
Conversion Agreement, each of the creditors agreed to convert existing loan
principal of $9,847,644 into an aggregate 4,376,731 shares of common stock of
the Company (&#147;the Shares&#148;) at a conversion price of $2.25 per share. The closing
price as of September 29, 2015 was $2.22, which was slightly lower than the
conversion price of $2.25. There was no expense associated with the conversion.
Pursuant to supplemental agreements also executed on September 29, 2015, if the
loans were converted into equity before October 30, 2015, the investors will
waive their entitlements to all the interest accruing on the loans. </P>
<P align=justify>Upon receipt of the Shares on October 16, 2015, the creditors
released the Company from all claims, demands and other obligations relating to
the Debts. The amount of $9,847,644 was classified as shares to be issued under
additional paid-in capital as of September 30, 2015. As such, no interest was
recognized by the Company on the advances from investors pursuant to the
supplemental agreements with investors and the Debt Conversion Agreement. </P>
<P align=justify>In June 2016, the Company received further advances in the
aggregate of $2.9 million from Mr. Jiping Zhou and Mr. Dawei Li. These advances
were unsecured, non-interest bearing and repayable on demand. On July 8, 2016,
the Company received further advances of $2.6 million from Mr Jiping Zhou. On
July 28, 2016, the Company entered into securities purchase agreements with
Mr. Jiping Zhou and Mr. Dawei Li to issue and sell an aggregate of 2,206,640
shares of common stock of the Company, at $2.5 per share, for an aggregate
consideration of approximately $5.52 million. On August 17, 2016, the Company
issued these shares to the investors. </P>
<P align=justify>On June 10 and 15, 2016, the Company repaid Bank of Dandong the
one-year short term loans of RMB30 million and RMB50 million, respectively,
obtained under its banking facilities in June 2015. On June 14, 2016, the
Company renewed its banking facilities from Bank of Dandong to provide a maximum
amount of RMB130 million (approximately $19.5 million), including three-year
long-term loans and three-year revolving bank acceptance and letters of credit
bills for the period from June 13, 2016 to June 12, 2019. The banking facilities
were guaranteed by Mr. Xianqian Li, the Company&#146;s former CEO, Ms. Xiaoqiu Yu,
the wife of the Company&#146;s former CEO, Shenzhen BAK, Mr. Yunfei Li, the Company&#146;s
CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&#146;s wife. The facilities were also
secured by part of its Dalian site&#146;s prepaid land use rights, buildings,
construction in progress, machinery and equipment and pledged deposits. Under
the banking facilities, from June to September 2016, the Company borrowed
various three-year term bank loans that totaled RMB126.8 million (approximately
$19.0 million), bearing fixed interest at 7.2% per annum. The Company also
borrowed a series of revolving bank acceptance totaled $0.6 million from Bank of
Dandong under the credit facilities, and bank deposit of 50% was required to
secure against these bank acceptance bills.. </P>
<P align=center>F-10 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_11></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>1.</B> </TD>
    <TD>
      <P align=justify><B>Principal Activities, Basis of Presentation and
      Organization (continued)</B></P></TD></TR></TABLE>
<P align=justify><I>Basis of Presentation and Organization (continued) </I></P>
<P align=justify>On July 6, 2016, the Company obtained banking facilities from
Bank of Dalian to provide a maximum amount of RMB10 million (approximately $1.5
million) and bank acceptance bills of RMB40 million (approximately $6.0 million)
to July 2017. The banking facilities were guaranteed by Mr. Yunfei Li, the
Company&#146;s CEO, Ms. Qinghui Yuan, Mr. Li&#146;s wife, and Shenzhen BAK. Under the
banking facilities, on July 6, 2016, the Company borrowed one year short-term
loan of RMB10 million (approximately $1.5 million), bearing a fixed interest
rate at 6.525% per annum. The Company also borrowed a series of RMB40 million
(approximately $6.0 million) of bank acceptance bills payable from Bank of Dalian, and bank deposit of 50% was required to secure against these bank
acceptance bills. </P>
<P align=justify>As of September 30, 2016, the Company had unutilized committed
banking facilities of $0.2 million. The Company plans to renew these loans upon
maturity. </P>
<P align=justify>The Company is currently expanding its product lines and
manufacturing capacity in its Dalian plant, which requires more funding to
finance the expansion. The Company plans to raise additional funds through banks
borrowings and equity financing in the future to meet its daily cash demands, if
required. </P>
<P align=justify>However, there can be no assurance that the Company will be
successful in obtaining further financing. The Company expects that it will be
able to secure more potential orders from the new energy market, especially from
the electric car market. The Company believes that with the booming future
market demand in high power lithium ion products, they can continue as a going
concern and return to profitability. </P>
<P align=justify>The accompanying 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 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>Discontinued operations </P>
<P align=justify>The Company had also been engaged in property leasing and
management of its Research and Development Centre in Shenzhen since its
completion in July 2013. Following the disposal of BAK International and in
subsidiaries on June 30, 2014, the Company no longer engaged in property leasing
and management. Thus, this business was accounted for as discontinued
operations. Upon the disposal, the Company&#146;s former subsidiaries owed the
Company a sum of $17.8 million. The Company evaluated the collectability of the
remaining amount and determined that $1.8 million should be impaired and offset
against the gain on disposal of subsidiaries from discontinued operations for
the year ended September 30, 2014. During fiscal 2015, the Company determined
that $1.8 million was recoverable. The recovery was treated as an adjustment to
the gain on disposal of subsidiaries from discontinued operations in 2015. </P>
<P align=center>F-11 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_12></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices</B></P></TD></TR></TABLE>
<P align=justify><I>(a) Principles of Consolidation </I></P>
<P align=justify>The consolidated financial statements include the financial
statements of the Company and its subsidiaries up to the date of disposal. All
significant Intercompany balances and transactions have been eliminated prior to
consolidation. </P>
<P align=justify><I>(b) Cash and Cash Equivalents </I></P>
<P align=justify>Cash consists of cash on hand and in banks excluding pledged
deposits. The Company considers all highly liquid debt instruments, with initial
terms of less than three months to be cash equivalents. As of September 30, 2015
and 2016, there were no cash equivalents. </P>
<P align=justify><I>(c) Trade Accounts and Bills Receivable </I></P>
<P align=justify>Trade accounts and bills receivable are recorded at the
invoiced amount, net of allowances for doubtful accounts and sales returns. The
allowance for doubtful accounts is the Company&#146;s best estimate of the amount of
probable credit losses in the Company&#146;s existing trade accounts receivable. The
Company determines the allowance based on historical write-off experience,
customer specific facts and economic conditions. </P>
<P align=justify>Outstanding accounts receivable balances are reviewed
individually for collectability. Account balances are charged off against the
allowance after all means of collection have been exhausted and the potential
for recovery is considered remote. </P>
<P align=justify><I>(d) Inventories </I></P>
<P align=justify>Inventories are stated at the lower of cost or market. The cost
of inventories is determined using the weighted average cost method, and
includes expenditures incurred in acquiring the inventories and bringing them to
their existing location and condition. In case of finished goods and work in
progress, the cost includes an appropriate share of production overhead based on
normal operating capacity. </P>
<P align=justify>The Company regularly reviews the cost of inventories against
their estimated fair market value and records a lower of cost or market write
down for inventories that have costs in their excess of estimated market value.
</P>
<P align=justify><I>(e) Property, Plant and Equipment </I></P>
<P align=justify>Property, plant and equipment (except construction in progress)
are stated at cost less accumulated depreciation and impairment charges.
Depreciation is calculated based on the straight-line method (after taking into
account their respective estimated residual values) over the estimated useful
lives of the assets as follows: </P>
<DIV align=left>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="85%" border=0>

  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Buildings </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff nowrap>5 &#150; 35 years </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Machinery and equipment </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%" nowrap>1 &#150; 15 years </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Office equipment </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff nowrap>1 &#150; 5 years </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Motor vehicles </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%" nowrap>5 &#150; 10 years </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>The cost and accumulated depreciation of property, plant and
equipment sold are removed from the consolidated balance sheets and resulting
gains or losses are recognized in the consolidated statements of operations and
comprehensive loss. </P>
<P align=justify>Construction in progress mainly represents expenditures in
respect of the Company&#146;s corporate campus, including offices, factories and
staff dormitories, under construction. All direct costs relating to the
acquisition or construction of the Company&#146;s corporate campus and equipment,
including interest charges on borrowings, are capitalized as construction in
progress. No depreciation is provided in respect of construction in progress.
</P>
<P align=justify>A long-lived asset to be disposed of by abandonment continues
to be classified as held and used until it is disposed of. </P>
<P align=justify><I>(f) Prepaid Land Use Rights </I></P>
<P align=justify>Land use rights are carried at cost and amortized on a
straight-line basis over the period of rights of 50 years. </P>
<P align=center>F-12 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_13></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices (Continued)</B></P></TD></TR></TABLE>
<P align=justify><I>(g) Foreign Currency Transactions and Translation </I></P>
<P align=justify>The reporting currency of the Company is the United States
dollar (&#147;US dollar&#148;). The financial records of the Company&#146;s PRC operating
subsidiaries are maintained in their local currency, the Renminbi (&#147;RMB&#148;), which
is the functional currency. The financial records of the Company&#146;s subsidiaries
established in other countries are maintained in their local currencies. Assets
and liabilities of the subsidiaries are translated into the reporting currency
at the exchange rates at the balance sheet date, equity accounts are translated
at historical exchange rates, and income and expense items are translated using
the average rate for the period. The translation adjustments are recorded in
accumulated other comprehensive income under shareholders&#146; equity. </P>
<P align=justify>Monetary assets and liabilities denominated in currencies other
than the applicable functional currencies are translated into the functional
currencies at the prevailing rates of exchange at the balance sheet date.
Nonmonetary assets and liabilities are remeasured into the applicable functional
currencies at historical exchange rates. Transactions in currencies other than
the applicable functional currencies during the period are converted into the
functional currencies at the applicable rates of exchange prevailing at the
transaction dates. Transaction gains and losses are recognized in the
consolidated statements of operations. </P>
<P align=justify>RMB is not a fully convertible currency. All foreign exchange
transactions involving RMB must take place either through the People&#146;s Bank of
China (the &#147;PBOC&#148;) or other institutions authorized to buy and sell foreign
exchange. The exchange rates adopted for the foreign exchange transactions are
the rates of exchange quoted by the PBOC, which are determined largely by supply
and demand. Translation of amounts from RMB into US dollars has been made at the
following exchange rates for the respective years: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD noWrap align=left>September 30, 2016 </TD>
    <TD noWrap align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=left width="22%" >&nbsp; </TD>
    <TD noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Balance sheet, except for equity accounts
    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="22%" bgColor=#e6efff nowrap >RMB 6.6714 to
      US$1.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Income statement and cash flows </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="22%" nowrap >RMB 6.5325 to US$1.00 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#ffffff>&nbsp; </TD>
    <TD width="1%"  bgColor=#ffffff>&nbsp;</TD>
    <TD width="22%" bgColor=#ffffff nowrap >&nbsp; </TD>
    <TD width="2%"  bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#ffffff>September 30, 2015 </TD>
    <TD align=left width="1%"  bgColor=#ffffff>&nbsp;</TD>
    <TD align=left width="22%" bgColor=#ffffff nowrap >&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Balance sheet, except for equity accounts
    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="22%" bgColor=#e6efff nowrap >RMB 6.3564 to
      US$1.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Income statement and cash flows </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="22%" nowrap >RMB 6.2224 to US$1.00 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE>
<P align=justify><I>(h) Intangible Assets </I></P>
<P align=justify>Intangible assets are stated in the balance sheet at cost less
accumulated amortization and impairment, if any. The costs of the intangible
assets are amortized on a straight-line basis over their estimated useful lives.
The respective amortization periods for the intangible assets are 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 noWrap align=left bgColor=#e6efff>Computer software </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>10 years </TD>
    <TD noWrap align=left width="2%"
bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify><I>(i) Impairment of Long-lived Assets </I></P>
<P align=justify>Long-lived assets, which include property, plant and equipment,
prepaid land use rights and intangible assets, are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount of
an asset may not be recoverable. </P>
<P align=justify>Recoverability of long-lived assets to be held and used is
measured by a comparison of the carrying amount of an asset to the estimated
undiscounted future cash flows expected to be generated by the asset. If the
carrying amount of an asset exceeds its estimated undiscounted future cash
flows, an impairment charge is recognized by the amount by which the carrying
amount of the asset exceeds the fair value of the asset. </P>
<P align=justify><I>(j) Revenue Recognition </I></P>
<P align=justify>The Company recognizes revenue on product sales when products
are delivered and the customer takes ownership and assumes risk of loss,
collection of the relevant receivable is probable, persuasive evidence of an
arrangement exists and the sales price is fixed or determinable. </P>
<P align=justify>Net sales of products represent the invoiced value of goods
sold, net of value added taxes (&#147;VAT&#148;), sales returns, trade discounts and
allowances. The Company is subject to VAT which is levied at the rate of 17% on
the invoiced value of products sold. Output VAT is borne by customers in
addition to the invoiced value of sales and input VAT is borne by the Company in
addition to the invoiced value of purchases to the extent not refunded for
export sales. Provision for sales returns are recorded as a reduction of revenue
in the same period that revenue is recognized. The provision for sales returns,
which is based on historical sales returns data, is the Company&#146;s best estimate
of the amount of goods that will be returned from its customers. </P>
<P align=center>F-13 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_14></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices (Continued)</B></P></TD></TR></TABLE>
<P align=justify><I>(k) Cost of Revenues </I></P>
<P align=justify>Cost of revenues consists primarily of material costs, employee
compensation, depreciation and related expenses, which are directly attributable
to the production of products. Write-down of inventories to lower of cost or
market is also recorded in cost of revenues. </P>
<P align=justify><I>(l) Income Taxes </I></P>
<P align=justify>Income taxes are accounted for under the asset and liability
method. Deferred tax assets and liabilities are recognized for the future tax
consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax
bases and operating loss and tax credit carryforwards. Deferred tax assets are
reduced by a valuation allowance to the extent management concludes it is more
likely than not that the assets will not be realized. Deferred tax assets and
liabilities are measured using enacted tax rates applied to taxable income in
the years in which those temporary differences are expected to be recovered or
settled. The effect on deferred tax assets and liabilities of a change in tax
rates is recognized in the statement of operations and comprehensive loss in the
period that includes the enactment date. </P>
<P align=justify>The impact of an uncertain income tax positions on the income
tax return must be recognized at the largest amount that is more likely than not
to be sustained upon audit by the relevant tax authority. An uncertain income
tax position will not be recognized if it has less than a 50% likelihood of
being sustained. Interest and penalties on income taxes will be classified as a
component of the provisions for income taxes. </P>
<P align=justify>The significant uncertain tax position arose from the subsidies
granted by the local government for the Company&#146;s PRC subsidiary, which may be
modified or challenged by the central government or the tax authority. A
reconciliation of October 1, 2014, through September 30, 2016 amount of
unrecognized tax benefits excluding interest and penalties ("Gross UTB") 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 noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%">Gross UTB </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%">Surcharge </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%">Net UTB </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Balance as of October 1, 2014 </TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="10%" bgColor=#e6efff>&nbsp;- </TD>
    <TD noWrap align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="10%" bgColor=#e6efff>&nbsp;- $ </TD>
    <TD noWrap align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=right width="10%" bgColor=#e6efff>- </TD>
    <TD noWrap align=left width="2%"
bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Increase in unrecognized tax benefits taken in current year
    </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%">1,815,100 </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="10%">- </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="10%">1,815,100 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Balance as of September 30, 2015 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>&nbsp;1,815,100 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</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>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>1,815,100 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Transfer from current taxes payable </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">5,108,878 </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%">5,108,878 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Decrease in unrecognized tax benefits taken
      in current year* </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="10%"
    bgColor=#e6efff>(23,274</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="10%"
    bgColor=#e6efff>- </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="10%"
    bgColor=#e6efff>(23,274</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
     bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Balance as of September 30, 2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="10%">&nbsp;6,900,704 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</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%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="10%">6,900,704 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    >&nbsp;</TD></TR></TABLE>
<P align=justify>As of September 30, 2016 and 2015, the Company had not accrued
any interest and penalties related to unrecognized tax benefits. </P>
<P align=justify>The Company&#146;s Chinese subsidiaries are subject to taxation in
the PRC. The PRC income tax returns are generally not subject to examination by
the tax authorities for tax years before calendar (tax) year 2010. With a few
exceptions, the calendar (tax) years 2011 -2015 remain open to examination by
tax authorities in the PRC. </P>
<P align=justify><I>(m) Research and Development and Advertising Expenses
</I></P>
<P align=justify>Research and development and advertising expenses are expensed
as incurred. Research and development expenses consist primarily of remuneration
for research and development staff, depreciation and material costs for research
and development. Advertising expenses, included in sales and marketing expenses
were insignificant for the years ended September 30, 2015 and 2016. </P>
<P align=justify><I>(n) Bills Payable </I></P>
<P align=justify>Bills payable represent bills issued by financial institutions
to the Company&#146;s vendors. The Company&#146;s vendors receive payments from the
financial institutions directly upon maturity of the bills and the Company is
obliged to repay the face value of the bills to the financial institutions. </P>
<P align=center>F-14 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_15></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices (Continued)</B></P></TD></TR></TABLE>
<P align=justify><I>(o) Government Grants </I></P>
<P align=justify>The Company&#146;s subsidiaries in China receive government
subsidies from local Chinese government agencies in accordance with relevant
Chinese government policies. In general, the Company presents the government
subsidies received as part of other income unless the subsidies received are
earmarked to compensate a specific expense, which have been accounted for by
offsetting the specific expense, such as research and development expense,
interest expenses and removal costs. Unearned government subsidies received are
deferred for recognition until the criteria for such recognition could be met.
</P>
<P align=justify>Grants applicable to land are amortized over the life of the
depreciable facilities constructed on it. For research and development expenses,
the Company matches and offsets the government grants with the expenses of the
research and development activities as specified in the grant approval document
in the corresponding period when such expenses are incurred. </P>
<P align=justify><I>(p) Share-based Compensation </I></P>
<P align=justify>The Company adopted the provisions of ASC Topic 718 which
requires the Company to measure and recognize compensation expenses for an award
of an equity instrument based on the grant-date fair value. The cost is
recognized over the vesting period (or the requisite service period). ASC Topic
718 also requires the Company to measure the cost of a liability classified
award based on its current fair value. The fair value of the award will be
remeasured subsequently at each reporting date through the settlement date.
Changes in fair value during the requisite service period are recognized as
compensation cost over that period. Further, ASC Topic 718 requires the Company
to estimate forfeitures in calculating the expense related to stock-based
compensation. </P>
<P align=justify>The fair value of each option award is estimated on the date of
grant using the Black-Scholes Option Valuation Model. The expected volatility
was based on the historical volatilities of the Company&#146;s listed common stocks
in the United States and other relevant market information. The Company uses
historical data to estimate share option exercises and employee departure
behavior used in the valuation model. The expected terms of share options
granted is derived from the output of the option pricing model and represents
the period of time that share options granted are expected to be outstanding.
Since the share options once exercised will primarily trade in the U.S. capital
market, the risk-free rate for periods within the contractual term of the share
option is based on the U.S. Treasury yield curve in effect at the time of grant.
</P>
<P align=justify><I>(q) Retirement and Other Postretirement Benefits </I></P>
<P align=justify>Contributions to retirement schemes (which are defined
contribution plans) are charged to cost of revenues, research and development
expenses, sales and marketing expenses and general and administrative expenses
in the statement of operations and comprehensive loss as and when the related
employee service is provided. </P>
<P align=justify><I>(r) Earnings (Loss) per Share </I></P>
<P align=justify>Basic earnings (loss) per share is computed by dividing net
loss by the weighted average number of ordinary shares outstanding during the
year. Diluted earnings (loss) per share is computed by dividing net earnings
(loss) by the sum of the weighted average number of ordinary shares outstanding
and dilutive potential ordinary shares during the year. </P>
<P align=justify><I>(s) Use of Estimates </I></P>
<P align=justify>The preparation of the consolidated financial statements in
accordance with US GAAP requires management of the Company to make a number of
estimates and assumptions relating to the reported amount of assets and
liabilities and the disclosure of contingent assets and liabilities at the date
of the consolidated financial statements and the reported amounts of revenues
and expenses during the period. Actual results could differ from those
estimates. Significant items subject to such estimates and assumptions include
the recoverability of the carrying amount of long-lived assets; unrecognized tax
benefits, valuation
allowance for obsolete inventories, receivables and deferred tax assets;
provision for warranty and sales returns; and valuation of share-based
compensation expense. Actual results could differ from those estimates. </P>
<P align=justify><I>(t) Segment Reporting </I></P>
<P align=justify>The Company uses the &#147;management approach&#148; in determining
reportable operating segments. The management approach considers the internal
organization and reporting used by the Company&#146;s chief operating decision maker
for making operating decisions and assessing performance as the source for
determining the Company&#146;s reportable segments. Management, including the chief
operating decision maker, reviews operating results solely by monthly revenue of
Li-ion rechargeable batteries (but not by subproduct type or geographic area)
and operating results of the Company and, as such, the Company has determined
that the Company has one operating segment as defined by ASC Topic 280 &#147;Segment
Reporting&#148;. </P>
<P align=center>F-15 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_16></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices (Continued)</B></P></TD></TR></TABLE>
<P align=justify><I>(u) Commitments and Contingencies </I></P>
<P align=justify>Liabilities for loss contingencies arising from claims,
assessments, litigation, fines and penalties and other sources are recorded when
it is probable that a liability has been incurred and the amount of the
assessment can be reasonably estimated. </P>
<P align=justify><I>(v) Reclassification</I> </P>
<P align=justify>The amount of unrecognized tax benefits on the Company&#146;s
deferred government grant included in the 2015 financial statements have been
reclassified to conform to the 2016 financial statement presentation. Total
liabilities and total shareholders&#146; equity as of September 30, 2015 remained
unchanged as a result of this reclassification.<I> </I></P>
<P align=justify><I>(w) Recently Issued Accounting Standards </I></P>
<P align=justify>In June 2014, the FASB issued ASU 2014-12, "Compensation -
Stock Compensation (Topic 718)" which provides explicit guidance on the
treatment of awards with performance targets that could be achieved after the
requisite service period. The amendments in ASU 2014-12 are effective for annual
periods and interim periods within those annual periods beginning after December
15, 2015. The Company does not expect that the adoption will have a material
impact on its consolidated financial statements. </P>
<P align=justify>In August 2014, the FASB issued ASU 2014-15, "Presentation of
Financial Statements-Going concern (Subtopic 205-40) which provides guidance to
an organization&#146;s management, with principles and definitions that are intended
to reduce diversity in the timing and content of disclosures that are commonly
provided by organizations today in the financial statement footnotes. This
guidance in ASU 2014-15 is effective for annual periods ending after December
15, 2016, and interim periods within annual periods beginning after December 15,
2016. Early application is permitted for annual or interim reporting periods for
which the financial statements have not previously been issued. The Company does
not expect that the adoption will have a material impact on its consolidated
financial statements. </P>
<P align=justify>In November 2014, FASB issued Accounting Standards Update No.
2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host
Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More
Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task
Force).The amendments permit the use of the Fed Funds Effective Swap Rate (also
referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest
rate for hedge accounting purposes. Public business entities are required to
implement the new requirements in fiscal years (and interim periods within those
fiscal years) beginning after December 15, 2015. The Company does not expect the
adoption of ASU 2014-16 to have a material impact on its consolidated financial
statements.</P>
<P align=justify>In February 2015, the FASB issued ASU 2015-02 "Consolidation
(Topic 810): Amendments to the Consolidation Analysis." ASU 2015-02 changes the
analysis that a reporting entity must perform to determine whether it should
consolidate certain types of legal entities. It is effective for annual
reporting periods, and interim periods within those years, beginning after
December 15, 2015. Early adoption is permitted, including adoption in an interim
period. The Company is currently in the process of evaluating the impact of the
adoption of ASU 2015-02 on its consolidated financial statements. </P>
<P align=justify>In April 2015, the FASB issued ASU 2015-03 &#147;Simplifying the
Presentation of Debt Issuance Costs&#148;, which changes the presentation of debt
issuance costs in the financial statements. ASU 2015-03 requires an entity to
present such costs in the balance sheet as a direct deduction from the related
debt liability rather than as an asset. Amortization of the costs will continue
to be reported as interest expense. The guidance is effective for annual
reporting periods beginning after December 15, 2016, with early adoption
permitted. The guidance will be applied retrospectively to each period
presented. The adoption of this standard update is not expected to have any
impact on the Company's financial statements. </P>
<P align=justify>In July 2015, the FASB issued ASU 2015-11, Inventory, which
requires an entity to measure inventory within the scope at the lower of cost
and net realizable value. Net realizable value is the estimated selling prices
in the ordinary course of business, less reasonably predictable costs of
completion, disposal, and transportation. The effective date for the standard is
for fiscal years beginning after December 15, 2016. Early adoption is permitted.
The Company does not expect the adoption of ASU 2015-11 to have a material
impact on its consolidated financial statements. </P>
<P align=justify>In September 2015, the FASB issued ASU No. 2015-16, Business
Combinations (Topic 805): Simplifying the Accounting for Measurement-Period
Adjustments. To simplify the accounting for adjustments made to provisional
amounts recognized in a business combination, the amendments eliminate the
requirement to retrospectively account for those adjustments. For public
business entities, the amendments are effective for fiscal years beginning after
December 15, 2015, including interim periods within those fiscal years. The
amendments should be applied prospectively to adjustments to provisional amounts
that occur after the effective date with earlier application permitted for
financial statements that have not been issued. The Company does not expect the
adoption of ASU 2015-16 to have a material impact on its consolidated financial
statements. </P>
<P align=center>F-16 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_17></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices (Continued)</B></P></TD></TR></TABLE>
<P align=justify><I>(w) Recently Issued Accounting Standards (Continued)
</I></P>
<P align=justify>In January 2016, the FASB issued ASU 2016-01, &#147;Financial
Instruments - Overall (Subtopic 825-10): Recognition and Measurement of
Financial Assets and Financial Liabilities.&#148; The amendments in this update
require all equity investments to be measured at fair value with changes in the
fair value recognized through net income (other than those accounted for under
equity method of accounting or those that result in consolidation of the
investee). The amendments in this update also require an entity to present
separately in other comprehensive income the portion of the total change in the
fair value of a liability resulting from a change in the instrument-specific
credit risk when the entity has elected to measure the liability at fair value
in accordance with the fair value option for financial instruments. The
amendments in ASU 2016-01 are effective for public companies for fiscal years
beginning after December 15, 2017, including interim periods within those fiscal
years. The Company does not expect that the adoption will have a material impact
on its consolidated financial statements. </P>
<P align=justify>In February 2016, the FASB issued ASU No. 2016-02, Leases
(Topic 842). The new standard establishes a right-of-use (&#147;ROU&#148;) model that
requires a lessee to record a ROU asset and a lease liability on the balance
sheet for all leases with terms longer than 12 months. Leases will be classified
as either finance or operating, with classification affecting the pattern of
expense recognition in the income statement. The new standard is effective for
fiscal years beginning after December 15, 2018, including interim periods within
those fiscal years. A modified retrospective transition approach is required for
lessees for capital and operating leases existing at, or entered into after, the
beginning of the earliest comparative period presented in the financial
statements, with certain practical expedients available. The Company does not
expect that the adoption will have a material impact on its consolidated
financial statements. </P>
<P align=justify>In May 2014, the FASB issued ASU 2014-09, Revenue from
Contracts with Customers, which requires an entity to recognize the amount of
revenue to which it expects to be entitled for the transfer of promised goods or
services to customers. ASU 2014-09 will replace most existing revenue
recognition guidance in U.S. GAAP when it becomes effective. In July 2015, the
FASB approved a one-year deferral of the effective date of the new revenue
recognition standard. The amendments in ASU 2014-09 are effective for public
companies for fiscal years beginning after December 15, 2017, including interim
periods within those fiscal years. The standard permits the use of either the
retrospective or cumulative effect transition method. In March 2016, the FASB
issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606), Principal
versus Agent Considerations (Reporting Revenue versus Net). In April 2016, the
FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606),
Identifying Performance Obligations and Licensing. In May 2016, the FASB issued
ASU 2016-11, Revenue from Contracts with Customers (Topic 606) and Derivatives
and Hedging (Topic 815) - Rescission of SEC Guidance Because of ASU 2014-09 and
2014-16, and ASU 2016-12, Revenue from Contracts with Customers (Topic 606) -
Narrow Scope Improvements and Practical Expedients. These ASUs clarify the
implementation guidance on a few narrow areas and adds some practical expedients
to the guidance Topic 606. The Company is evaluating the effect the ASUs will
have on its consolidated financial statements and related disclosures. The
Company has not yet selected a transition method nor has it determined the
effect of these standards on its ongoing financial reporting. </P>
<P align=justify>In March 2016, the FASB issued ASU No. 2016-07, Simplifying the
Transition to the Equity Method of Accounting, which eliminates the requirement
to apply the equity method of accounting retrospectively when a reporting entity
obtains significant influence over a previously held investment. The amendments
in ASU 2016-07 are effective for public companies for fiscal years beginning
after December 15, 2016 including interim periods therein. Early adoption is
permitted. The new standard should be applied prospectively for investments that
qualify for the equity method of accounting after the effective date. The
Company does not expect that the adoption will have a material impact on its
consolidated financial statements. </P>
<P align=justify>In March 2016, the FASB issued ASU No. 2016-09, Improvements to
Employee Share-Based Payment Accounting, which includes amendments to accounting
for income taxes at settlement, forfeitures, and net settlements to cover
withholding taxes. The amendments in ASU 2016-09 are effective for public
companies for fiscal years beginning after December 15, 2016, and interim
periods within those annual periods. Early adoption is permitted but requires
all elements of the amendments to be adopted at once rather than individually.
The Company is evaluating the effect that ASU No. 2016-09 will have on the
Company&#146;s consolidated financial statements and related disclosures. </P>
<P align=justify>In June 2016, the FASB issued Accounting Standards Update
("ASU") 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires
entities to measure all expected credit losses for financial assets held at the
reporting date based on historical experience, current conditions, and
reasonable and supportable forecasts. This replaces the existing incurred loss
model and is applicable to the measurement of credit losses on financial assets
measured at amortized cost. This guidance is effective for fiscal years, and
interim periods within those fiscal years, beginning after December 15, 2019.
Early application will be permitted for all entities for fiscal years, and interim periods within those
fiscal years, beginning after December 15, 2018. The Company is currently
evaluating the impact that the standard will have on its consolidated financial
statements and related disclosures. </P>
<P align=center>F-17 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_18></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2.</B> </TD>
    <TD>
      <P align=justify><B>Summary of Significant Accounting Policies and
      Practices (Continued)</B></P></TD></TR></TABLE>
<P align=justify><I>(w) Recently Issued Accounting Standards (Continued)
</I></P>
<P align=justify>In August 2016, the FASB issued ASU No. 2016-15, Classification
of Certain Cash Receipts and Cash Payments. ASU 2016-15 clarifies the
presentation and classification of certain cash receipts and cash payments in
the statement of cash flows. This ASU is effective for public business entities
for fiscal years, and interim periods within those years, beginning after
December 15, 2017. Early adoption is permitted. The Company is currently
assessing the potential impact of ASU 2016-15 on its financial statements and
related disclosures. </P>
<P align=justify>In October 2016, the FASB issued ASU No. 2016-16&#151;Income Taxes
(Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. This ASU
improves the accounting for the income tax consequences of intra-entity
transfers of assets other than inventory. This ASU is effective for fiscal years
and interim periods within those years beginning after December 15, 2017. Early
adoption is permitted. The Company does not anticipate that the adoption of this
ASU to have a significant impact on its consolidated financial statements. </P>
<P align=justify>In October 2016, the FASB issued ASU No. 2016-17, Consolidation
(Topic 810): Interests Held through Related Parties That Are Under Common
Control. The amendments in this ASU change how a reporting entity that is the
single decision maker of a variable interest entity should treat indirect
interests in the entity held through related parties that are under common
control with the reporting entity when determining whether it is the primary
beneficiary of that variable interest entity. The ASU is effective for fiscal
years and interim periods within those years beginning after December 15, 2016.
The Company does not expect the adoption of this ASU to have a material impact
on its consolidated financial statements. </P>
<P align=justify>In November 2016, the FASB issued Accounting Standards Update
2016-18 (ASU 2016-18), Statement of Cash Flows: Restricted Cash. This ASU
provides guidance on the classification of restricted cash in the statement of
cash flows. The amendments in this ASU are effective for interim and annual
periods beginning after December 15, 2017. Early adoption is permitted. The
amendments in the ASU should be adopted on a retrospective basis. The Company
does not expect that adoption of this ASU to have a material effect 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>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>3.</B> </TD>
    <TD>
      <P align=justify><B>Pledged deposits</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Pledged deposits as of September 30,
2015 and 2016 consisted of the following: </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="5%"  >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD noWrap align=left>Pledged deposits with bank for: </TD>
    <TD noWrap align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=left width="12%">&nbsp; </TD>
    <TD noWrap align=left width="2%" >&nbsp;</TD>
    <TD noWrap align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=left width="12%">&nbsp; </TD>
    <TD noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Bills payable </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,461,757 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3,305,305 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Letters of credit </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">57,844 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Others* </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>- </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>1,263,722 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;1,519,601 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;4,569,027 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    >&nbsp;</TD></TR></TABLE><BR>
<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%"><B>*</B> </TD>
    <TD>
      <P align=justify>On July 7, 2016, Shenzhen Huijie Purification System
      Engineering Co., Ltd (&#147;Shenzhen Huijie&#148;), one of the Company&#146;s
      contractors, filed a lawsuit against Dalian BAK Power in the Peoples&#146;
      Court of Zhuanghe City, Dalian for the failure to pay pursuant to the
      terms of the contract and entrusted part of the project of the contract to
      a third party without their prior consent. The plaintiff sought a total
      amount of $1,263,722 (RMB 8,430,792), including construction costs of $0.9
      million (RMB6.3 million), interest of $30,689 (RMB0.2 million) and
      compensation of $0.3 million (RMB1.9 million), which we already accrued
      for as of September 30, 2016. On September 7, 2016, upon the request of
      Shenzhen Huijie, the Court froze Dalian BAK Power&#146;s bank deposits totaling
      $1,263,722 (RMB 8,430,792) for a period of one
year.</P></TD></TR></TABLE>
<P align=center>F-18 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_19></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>4.</B> </TD>
    <TD>
      <P align=justify><B>Trade Accounts and Bills Receivable,
  net</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Trade accounts and bills receivable as
of September 30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Trade accounts receivable </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;4,792,416 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;4,995,564 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Less: Allowance for doubtful accounts </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%">(122,115</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%">(2,837,977</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%">)
</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>4,670,301 </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>2,157,587 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Bills receivable </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%">101,657 </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%">224,840 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;4,771,958 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;2,382,427 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>An analysis of the allowance for
doubtful accounts 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 width="5%" >&nbsp;</TD>
    <TD noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Balance at beginning of year </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;122,115 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Provision for the year </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="11%">- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="11%">2,833,615 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Reversal - recoveries by cash </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="11%"
    bgColor=#e6efff>- </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="11%"
    bgColor=#e6efff>(54,118</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Charged to consolidated statements of operations and
      comprehensive (loss) income </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="11%">124,745 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="11%">2,779,497 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Foreign exchange adjustment </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="11%"
    bgColor=#e6efff>(2,630</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="11%"
    bgColor=#e6efff>(6,635</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Balance at end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="11%">&nbsp;122,115 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="11%">2,837,977 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="2%">&nbsp;</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>5.</B> </TD>
    <TD>
      <P align=justify><B>Inventories</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Inventories as of September 30, 2015
and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Raw materials </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;712,713 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3,760,481 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Work in progress </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">1,441,368 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">2,153,945 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Finished goods </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>903,494 </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>10,625,826 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;3,057,575 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;16,540,252 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>During the years ended September 30,
2015 and 2016, write-downs of obsolete inventories to lower of cost or market of
$221,172 and $439,068, respectively, were charged to cost of revenues. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>6.</B> </TD>
    <TD>
      <P align=justify><B>Prepayments and Other
Receivables</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Prepayments and other receivables as of
September 30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Value added tax recoverable </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;1,719,062 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;6,169,612 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Prepayments to suppliers </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">447,430 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">110,566 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Deposits </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>154,892 </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>49,310 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Staff advances </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">42,718 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">67,702 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Prepaid operating expenses </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>195,556 </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>175,598 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Others </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%">- </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%">164,883 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>2,559,658 </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>6,737,671 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Less: Allowance for doubtful accounts </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%">(7,000</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%">(7,000</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%">)
</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;2,552,658 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;6,730,671 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>7.</B> </TD>
    <TD>
      <P align=justify><B>Balances with Former
Subsidiaries</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Receivable from former subsidiaries as
of September 30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" noWrap align=center
      width="11%"><I>2015</I> </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" noWrap align=center
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Shenzhen BAK </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp;62,963 </TD>
    <TD align=left width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff style="border-left-style: none; border-left-width: medium">$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>BAK Tianjin </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" align=right
      width="11%">623,551 </TD>
    <TD align=left width="2%" style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="11%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" align=right width="11%"
    bgColor=#e6efff>&nbsp;686,514 </TD>
    <TD align=left width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="11%"
    bgColor=#e6efff>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>These amounts are interest-free,
unsecured and repayable on demand. </P>
<P align=center>F-19 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_20></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>7.</B> </TD>
    <TD>
      <P align=justify><B>Balances with Former Subsidiaries
    (Continued)</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Upon disposal of the Disposal Group in
June 2014, the Disposal Group owed the Company a sum of $17.8 million.
Management of the Company evaluated the collectability of the remaining amount
and determined that $1.8 million should be impaired and offset against the gain
on disposal of subsidiaries from discontinued operations for the year ended
September 30, 2014. During the years ended September 30, 2015, the Company
determined that $1.8 million were recoverable. The recovery was treated as an
adjustment to the gain on disposal of subsidiaries from discontinued operations
for the year ended September 30, 2015. </P>
<P style="MARGIN-LEFT: 5%" align=justify>Payable to former subsidiaries as of
September 30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>BAK Tianjin </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;56,188 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Shenzhen BAK </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%">- </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%">4,326,046 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left 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="12%"
    bgColor=#e6efff>- </TD>
    <TD 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="12%"
    bgColor=#e6efff>4,382,234 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Balance as of September 30, 2016
consisted of payables for purchase of inventories from BAK Tianjin and Shenzhen
BAK. From time to time, the Company purchased products from these former
subsidiaries that they did not produce to meet the needs of its customers. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>8.</B> </TD>
    <TD>
      <P align=justify><B>Property, Plant and Equipment,
  net</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Property, plant and equipment as of
September 30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD noWrap align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD noWrap align=center width="12%" style="border-bottom-style: solid; border-bottom-width: 1"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD noWrap align=center width="12%" style="border-bottom-style: solid; border-bottom-width: 1"><I>2016</I> </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Buildings </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;18,440,000 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;17,569,328 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Machinery and equipment </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">4,020,238 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">4,388,160 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Office equipment </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>37,050 </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>82,722 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Motor vehicles </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%">147,197 </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%">168,240 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>22,644,485 </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>22,208,450 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Accumulated depreciation </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(369,665</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">(1,473,241</TD>
    <TD align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Carrying amount </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;22,274,820 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;20,735,209 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Depreciation expense for the years
ended September 30, 2015 and 2016 is included in the consolidated statements of
operations 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 width="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="13%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="13%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Cost of revenues </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="13%" bgColor=#e6efff>&nbsp;198,053 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="13%" bgColor=#e6efff>&nbsp;800,604 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Research and development expenses </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="13%">107,803 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="13%">88,048 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Sales and marketing expenses </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" 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="13%" bgColor=#e6efff>28 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>General and administrative 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="13%">77,139 </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="13%">256,186 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="13%"
    bgColor=#e6efff>&nbsp;382,995 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="13%"
    bgColor=#e6efff>&nbsp;1,144,866 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>The Company has not yet obtained the
property ownership certificates of the buildings in its Dalian manufacturing
facilities with a carrying amount of $18,318,313 and $16,958,674 as of September
30, 2015 and 2016, respectively. The Company built its facilities on the land
for which it had already obtained the related land use right. The Company has
submitted applications to the Chinese government for the ownership certificates
on the completed buildings located on these lands. However, the application
process takes longer than the Company expected and it has not obtained the
certificates as of the date of this report. However, since the Company has
obtained the land use right in relation to the land, the management believe the
Company has legal title to the buildings thereon albeit the lack of ownership
certificates. As soon as the Chinese government completes its formalities, the
Company will obtain the ownership certificates. The management expects that they
will obtain the property ownership certificates by March 2017. </P>
<P style="MARGIN-LEFT: 5%" 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 the Company&#146;s property, plant and equipment. The
impairment charge, if any, 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. The Company
believes that there was no impairment of its property, plant and equipment for
the years ended September 30, 2015 and 2016. </P>
<P style="MARGIN-LEFT: 5%" align=justify>During the years ended September 30,
2015 and 2016, the Company purchased machinery and equipment from BAK Tianjin in
the amount of $6.8 million and nil (inclusive of VAT) respectively. </P>
<P align=center>F-20 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_21></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<P style="MARGIN-LEFT: 5%" align=justify>&nbsp;</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>9.</B> </TD>
    <TD>
      <P align=justify><B>Construction in Progress</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Construction in progress as of
September 30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Construction in progress </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;13,009,922 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;32,139,329 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Prepayment for acquisition of property, plant and equipment
    </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%">29,451 </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%">182,585 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Carrying amount </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;13,039,373 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;32,321,914 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Construction in progress as of
September 30, 2015 and 2016 was mainly comprised of capital expenditures for the
construction of the facilities and production lines of Dalian BAK Power. </P>
<P style="MARGIN-LEFT: 5%" align=justify>For the years ended September 30, 2015
and 2016, the Company capitalized interest of $527,104 and $1,046,302,
respectively, to the cost of construction in progress. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>10.</B> </TD>
    <TD>
      <P align=justify><B>Prepaid Land Use Rights,
net</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Prepaid land use rights as of September
30, 2015 and 2016 consisted of the followings: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><I>2015</I> </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%">&nbsp; 2016</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Prepaid land use rights </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="11%" bgColor=#e6efff>&nbsp;8,838,220 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="11%" bgColor=#e6efff>8,420,911 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="11%">(206,225</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="11%">(364,906</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%">)
</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;8,631,995 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>8,056,005 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Less: Classified as current 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="11%">(176,764</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="11%">(168,418</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%">)
</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="11%"
    bgColor=#e6efff>&nbsp;8,455,231 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="11%"
    bgColor=#e6efff>7,887,587 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Pursuant to a land use rights
acquisition agreement dated August 10, 2014, the Company acquired the rights to
use a piece of land with an area of 153,832 m<SUP>2</SUP> in Dalian Economic
Zone for 50 years up to August 9, 2064, at a total consideration of $7,954,852
(RMB53.1 million). Other incidental costs incurred totaled $466,059 (RMB3.1
million). </P>
<P style="MARGIN-LEFT: 5%" align=justify>Amortization expenses of the prepaid
land use rights were $210,666 and $171,999 for the years ended September 30,
2015 and 2016, respectively. Annual amortization expense is expected to be
approximately $168,418 over each of the next five years. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>11.</B> </TD>
    <TD>
      <P align=justify><B>Intangible Assets, net</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Intangible assets as of September 30,
2015 and 2016 consisted of the followings: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Computer software at cost </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;27,984 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;26,662 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Accumulated amortization </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">(1,166</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">(3,777</TD>
    <TD align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;26,818 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;22,885 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Amortization expenses were $1,191 and
$2,723 for the years ended September 30, 2015 and 2016, respectively. </P>
<P align=center>F-21 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_22></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>12.</B> </TD>
    <TD>
      <P align=justify><B>Bank Loans</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Bank borrowings as of September 30,
2015 and 2016 consisted of the followings </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap>&nbsp; </TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="12%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="12%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Short-term bank borrowings </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;12,585,740 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,498,936 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Long-term bank borrowings </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%">- </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%">19,006,505 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;12,585,740 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;20,505,441 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>On June 10 and 15, 2016, the Company
repaid Bank of Dandong the one-year short term loans of RMB30 million and RMB50
million, respectively, obtained under its banking facilities in June 2015. On
June 14, 2016, the Company renewed its banking facilities from Bank of Dandong
to provide a maximum amount of RMB130 million (approximately $19.5 million),
including three-year long-term loans and three-year revolving bank acceptance
and letters of credit bills for the period from June 13, 2016 to June 12, 2019.
Under the banking facilities, from June to September 2016, the Company borrowed
various three-year bank loans that totaled RMB126.8 million (approximately $19.0
million), bearing fixed interest at 7.2% per annum. The banking facilities were
guaranteed by Mr. Xianqian Li, our former CEO, Ms. Xiaoqiu Yu, the wife of the
Company&#146;s former CEO, Shenzhen BAK, Mr. Yunfei Li, the Company&#146;s CEO, and Ms.
Qinghui Yuan, Mr. Yunfei Li&#146;s wife. </P>
<P style="MARGIN-LEFT: 5%" align=justify>On July 6, 2016, the Company obtained
new banking facilities from Bank of Dalian to provide a maximum loan amount of
RMB10 million (approximately $1.5 million) and bank acceptance of RMB40 million
(approximately $6.0 million) to July 2017. The banking facilities were
guaranteed by Shenzhen BAK, Mr. Yunfei Li, our CEO, and Ms. Qinghui Yuan, Mr.
Yunfei Li&#146;s wife. On July 6, 2016, the Company borrowed a one-year term bank
loan of RMB10 million (approximately $1.5 million), bearing fixed interest at
6.525% per annum. </P>
<P style="MARGIN-LEFT: 5%" align=justify>The facilities were also secured by the
Company&#146;s assets with the following carrying amounts: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Pledged deposits (note 3) </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;1,519,601 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;3,305,305 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Prepaid land use rights (note 10) </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">8,631,995 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">8,056,005 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Buildings </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>13,120,083 </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>12,294,838 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Machinery and equipment </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">3,831,790 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="12%">3,041,665 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Construction in progress </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>6,228,371 </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>6,408,694 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">33,331,840 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">33,106,507 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2016, the Company
had unutilized committed banking facilities of $0.2 million. </P>
<P style="MARGIN-LEFT: 5%" align=justify>During the years ended September 30,
2015 and 2016, interest of $527,104 and $1,046,302, respectively, was incurred
on the Company's bank borrowings. </P>
<P align=center>F-22 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_23></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>13.</B> </TD>
    <TD>
      <P align=justify><B>Other Short-term Loans</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Other short-term loans as of September
30, 2015 and 2016 consisted of the following: </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="5%" >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="11%"><I>Note</I> </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left>Advance from related parties </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="11%">&nbsp; </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="11%">&nbsp; </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="11%">&nbsp; </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>&#150;&nbsp;&nbsp;&nbsp; Tianjin BAK New
      Energy Research Institute Co., Ltd (&#147;Tianjin New Energy&#148;) </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="11%" bgColor=#e6efff>(a) </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="11%" bgColor=#e6efff>&nbsp;6,094 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="11%" bgColor=#e6efff>&nbsp;4,205,591 </TD>
    <TD noWrap align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>&#150;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr. Xiangqian Li, the
      Company&#146;s Former CEO </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="11%">(b) </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="11%">100,000 </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="11%">100,000 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="11%" bgColor=#e6efff>&nbsp; </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="11%"
    bgColor=#e6efff>106,094 </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="11%"
    bgColor=#e6efff>4,305,591 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Advances from unrelated third party </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="11%">(c) </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="11%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="11%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&#150;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mr.
      Guozhu Liang </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="11%" 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="11%" bgColor=#e6efff>&nbsp;- </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>14,989 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>&#150;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mr. Wenwu Yu </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="11%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="11%">- </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="11%">70,424 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&#150;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mr.
      Yunfei Li (CEO of the Company since March 1, 2016) </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="11%" bgColor=#e6efff>&nbsp; </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="11%"
    bgColor=#e6efff>78,661 </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="11%"
    bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="11%">&nbsp; </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="11%">78,661 </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="11%">85,413 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="11%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=center width="11%">&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="11%">&nbsp;184,755 </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="11%">&nbsp;4,391,004 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left
    width="2%">&nbsp;</TD></TR></TABLE><BR>
<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%">(a) </TD>
    <TD>
      <P align=justify>The Company received advances from Tianjin New Energy, a
      related company under the control of Mr. Xiangqian Li, the Company&#146;s
      former CEO, which was unsecured, non-interest bearing and repayable on
      demand. As of September 30, 2015 and 2016, the payable to Tianjin New
      Energy of $453,087 and $301,231, respectively, was included in trade
      accounts and bills payable.</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%">(b) </TD>
    <TD>
      <P align=justify>Advances from Mr. Xiangqian Li, the Company&#146;s former CEO,
      was unsecured, non-interest bearing and repayable on demand.</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%">(c) </TD>
    <TD>
      <P align=justify>Advances from unrelated third parties were unsecured,
      non-interest bearing and repayable on demand. The Company has fully repaid
      the advance to Mr. Wenwu Yu in December 2016.</P></TD></TR></TABLE>
<P align=center>F-23 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_24></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>14.</B> </TD>
    <TD>
      <P align=justify><B>Accrued Expenses and Other
  Payables</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Accrued expenses and other payables as
of September 30, 2015 and 2016 consisted of the following: </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="5%"  >&nbsp;</TD>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2015</I> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Construction costs payable </TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;8,625,828 </TD>
    <TD noWrap align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="12%" bgColor=#e6efff>&nbsp;8,994,780 </TD>
    <TD noWrap align=left width="2%"
bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Equipment purchase payable </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">611,833 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">6,062,267 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Liquidated damages (note a) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>1,210,119 </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>1,210,119 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Accrued staff costs </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">444,249 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,171,572 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Compensation costs (note 20(ii)) </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>322,672 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Product warranty (note b) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">182,741 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Customer deposits </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>260,015 </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>122,997 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Other payables and accruals </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%">417,937 </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%">494,492 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;11,569,981 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;18,561,640 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD></TR></TABLE><BR>
<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%">(a) </TD>
    <TD>
      <P align=justify>On August 15, 2006, the SEC declared effective a
      post-effective amendment that the Company had filed on August 4, 2006,
      terminating the effectiveness of a resale registration statement on Form
      SB-2 that had been filed pursuant to a registration rights agreement with
      certain shareholders to register the resale of shares held by those
      shareholders. The Company subsequently filed Form S-1 for these
      shareholders. On December 8, 2006, the Company filed its Annual Report on
      Form 10-K for the year ended September 30, 2006 (the &#147;2006 Form 10-K&#148;).
      After the filing of the 2006 Form 10-K, the Company&#146;s previously filed
      registration statement on Form S-1 was no longer available for resale by
      the selling shareholders whose shares were included in such Form S-1.
      Under the registration rights agreement, those selling shareholders became
      eligible for liquidated damages from the Company relating to the above two
      events totaling approximately $1,051,000. As of September 30, 2015 and
      2016, no liquidated damages relating to both events have been
  paid.</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%"></TD>
    <TD>
      <P align=justify>On November 9, 2007, the Company completed a private
      placement for the gross proceeds to the Company of $13,650,000 by selling
      3,500,000 shares of common stock at the price of $3.90 per share. Roth
      Capital Partners, LLC acted as the Company&#146;s exclusive financial advisor
      and placement agent in connection with the private placement and received
      a cash fee of $819,000. The Company may have become liable for liquidated
      damages to certain shareholders whose shares were included in a resale
      registration statement on Form S-3 that the Company filed pursuant to a
      registration rights agreement that the Company entered into with such
      shareholders in November 2007. Under the registration rights agreement,
      among other things, if a registration statement filed pursuant thereto was
      not declared effective by the SEC by the 100th calendar day after the
      closing of the Company&#146;s private placement on November 9, 2007, or the
      &#147;Effectiveness Deadline&#148;, then the Company would be liable to pay partial
      liquidated damages to each such investor of (a) 1.5% of the aggregate
      purchase price paid by such investor for the shares it purchased on the
      one month anniversary of the Effectiveness Deadline; (b) an additional
      1.5% of the aggregate purchase price paid by such investor every thirtieth
      day thereafter (pro rated for periods totaling less than thirty days)
      until the earliest of the effectiveness of the registration statement, the
      ten-month anniversary of the Effectiveness Deadline and the time that the
      Company is no longer required to keep such resale registration statement
      effective because either such shareholders have sold all of their shares
      or such shareholders may sell their shares pursuant to Rule 144 without
      volume limitations; and (c) 0.5% of the aggregate purchase price paid by
      such investor for the shares it purchased in the Company&#146;s November 2007
      private placement on each of the following dates: the ten-month
      anniversary of the Effectiveness Deadline and every thirtieth day
      thereafter (prorated for periods totaling less than thirty days), until
      the earlier of the effectiveness of the registration statement and the
      time that the Company no longer is required to keep such resale
      registration statement effective because either such shareholders have
      sold all of their shares or such shareholders may sell their shares
      pursuant to Rule 144 without volume limitations. Such liquidated damages
      would bear interest at the rate of 1% per month (prorated for partial
      months) until paid in full.</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%"></TD>
    <TD>
      <P align=justify>On December 21, 2007, pursuant to the registration rights
      agreement, the Company filed a registration statement on Form S-3, which
      was declared effective by the SEC on May 7, 2008. As a result, the Company
      estimated liquidated damages amounting to $561,174 for the November 2007
      registration rights agreement. As of September 30, 2015 and 2016, the
      Company had settled the liquidated damages with all the investors and the
      remaining provision of approximately $159,000 was included in other
      payables and accruals.</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%">(b) </TD>
    <TD>
      <P align=justify>The Company maintains a policy of providing after sales
      support for certain of its new EV and LEV battery products introduced
      since October 1, 2015 by way of a warranty program. The Company accrues an
      estimate of its exposure to warranty claims based on both current and
      historical product sales data and warranty costs incurred. The Company
      assesses the adequacy of its recorded warranty liability at least annually
      and adjusts the amounts as necessary. The Company recognized warranty
      expenses amounting to nil and $246,354 for the years ended September 30,
      2015 and 2016, respectively, which are included in its sales and marketing
      expenses.</P></TD></TR></TABLE>
<P align=center>F-24 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_25></A>
<P align=center><STRONG>China BAK Battery, Inc. and subsidiaries <BR>Notes to
the consolidated financial statements <BR>For the years ended September 30, 2015
and 2016 <BR></STRONG>(In US$ except for number of shares) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>15. </B></TD>
    <TD>
      <P align=justify><B>Deferred Government Grants</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Deferred government grants as of
September 30, 2015 and 2016 consist of the following: </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="5%" >&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><I>2015 </I></TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><I>2016 </I></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Total government grants </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;5,380,524 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;4,928,830 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Less: Current portion </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">(181,510</TD>
    <TD align=left width="2%">) </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="12%" style="border-bottom-style: solid; border-bottom-width: 1">(197,645</TD>
    <TD align=left width="2%" style="border-bottom-style: solid; border-bottom-width: 1">) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Non-current portion </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;5,199,014 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;4,731,185 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>In September 2013, the Management
Committee of Dalian Economic Zone Management Committee (the &#147;Management
Committee&#148;) provided a subsidy of RMB150 million to finance the costs incurred
in moving our facilities to Dalian, including the loss of sales while the new
facilities were being constructed. For the year ended September 30, 2015, the
Company recognized $23,103,427 as income after offset of the related
removal expenditures of $1,004,027. No such income or offset was recognized in
fiscal 2016. </P>
<P style="MARGIN-LEFT: 5%" align=justify>On October 17, 2014, the Company
received a subsidy of RMB46,150,000 pursuant to an agreement with the Management
Committee dated July 2, 2013 for costs of land use rights and to be used to
construct the new manufacturing site in Dalian. Part of the facilities had been
completed and was operated in July 2015 and the Company has initiated
amortization on a straight-line basis over the estimated useful lives of the
depreciable facilities constructed thereon. </P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company offset government grants of
$66,169 and $201,847 for the years ended September 30, 2015 and 2016,
respectively, against depreciation expenses of the Dalian facilities. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>16. </B></TD>
    <TD>
      <P align=justify><B>Income Taxes, Deferred Tax Assets and Deferred Tax
      Liabilities</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify><I>(a)</I><I> </I><I>Income taxes in
the consolidated statements of comprehensive loss (income) </I></P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company&#146;s provision for income
taxes expenses (credit) consisted of: </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="5%" >&nbsp;</TD>
    <TD align=left></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="11%"><I>2015 </I></TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="11%"><I>2016 </I></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>PRC income tax: </TD>
    <TD align=right width="1%">&nbsp;</TD>
    <TD align=right width="11%"></TD>
    <TD align=right width="2%">&nbsp;</TD>
    <TD align=right width="1%">&nbsp;</TD>
    <TD align=right width="11%"></TD>
    <TD align=right width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Current </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;5,218,898 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;769,373 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left>Deferred </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="11%">101,617 </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="11%">(96,793</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%">)
</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff style="border-bottom-style: double; border-bottom-width: 3">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="11%"
    bgColor=#e6efff>&nbsp;5,320,515 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="11%"
    bgColor=#e6efff>&nbsp;(672,580</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>) </TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify><B>United States Tax </B></P>
<P style="MARGIN-LEFT: 5%" align=justify>China BAK is subject to a 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 years ended September 30, 2015 and 2016. </P>
<P style="MARGIN-LEFT: 5%" align=justify><B>Hong Kong Tax </B></P>
<P style="MARGIN-LEFT: 5%" align=justify>BAK Asia and BAK International are
subject to Hong Kong profits tax rate of 16.5% and did not have any assessable
profits arising in or derived from Hong Kong for the years ended September 30,
2015 and 2016 and accordingly no provision for Hong Kong profits tax was made in
these periods. </P>
<P style="MARGIN-LEFT: 5%" align=justify><B>PRC Tax </B></P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company&#146;s subsidiaries in China are
subject to enterprise income tax at 25% for the years ended September 30, 2015
and 2016. </P>
<P style="MARGIN-LEFT: 5%" align=justify>A reconciliation of the provision for
income taxes determined at the statutory income tax rate to the Company's income
taxes 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 width="5%"  >&nbsp;</TD>
    <TD noWrap align=left></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="13%"><I>2015 </I></TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="13%"><I>2016 </I></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD noWrap align=left bgColor=#e6efff>Profit (loss) before income taxes
</TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="13%" bgColor=#e6efff>19,363,204 </TD>
    <TD noWrap align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD noWrap align=right width="13%" bgColor=#e6efff>(11,979,614</TD>
    <TD noWrap align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>United States federal corporate income tax rate </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD align=right width="13%" style="border-bottom-style: solid; border-bottom-width: 1">35% </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD align=right width="13%" style="border-bottom-style: solid; border-bottom-width: 1">35% </TD>
    <TD align=left width="2%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Income tax expense (credit) computed at
      United States statutory corporate income tax rate </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" bgColor=#e6efff>6,777,121 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" bgColor=#e6efff>(4,192,865</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Reconciling items: </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="13%"></TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="13%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Over provision of deferred taxation in
      prior year </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" 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="13%" bgColor=#e6efff>(96,793</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Rate differential for PRC earnings </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="13%">(2,100,342</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="13%">1,015,843 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Non-deductible expenses </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" bgColor=#e6efff>310,514 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" bgColor=#e6efff>125,998 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Share based payments </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="13%">262,558 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="13%">511,769 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>ASC 740-10 uncertain tax position </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="13%" 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="13%" bgColor=#e6efff>769,373 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Valuation allowance on deferred tax 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="13%">70,664 </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="13%">2,539,255 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff><B>Income tax expenses </B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="13%"
    bgColor=#e6efff><STRONG>5,320,515 </STRONG></TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff><B>$</B></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="13%"
    bgColor=#e6efff><STRONG>672,580 </STRONG></TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=center>F-25 </P>
<HR noshade align="center" width=100% size=3 color="black">
<!--$$/page=--><A name=page_26></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>16.</B> </TD>
    <TD>
      <P align=justify><B>Income Taxes, Deferred Tax Assets and Deferred Tax
      Liabilities (Continued)</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify><I>(b)</I><I> </I><I>Deferred tax
assets and deferred tax liabilities </I></P>
<P style="MARGIN-LEFT: 5%" align=justify>During November 2015, the FASB issued
ASU 2015-17, &#147;Balance Sheet Classification of Deferred Taxes,&#148; which simplifies
the presentation of deferred income taxes. This ASU requires that deferred tax
assets and liabilities be classified as non-current in a statement of financial
position. The Company early adopted this guidance to the current fiscal year
ending September 30, 2016 on a prospective basis. Adoption of this guidance
resulted in a reclassification of the net current deferred tax asset to the net
non-current deferred tax asset in the consolidated balance sheet as of September
30, 2016. No prior periods were retrospectively adjusted. </P>
<P style="MARGIN-LEFT: 5%" 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, 2015 and 2016 are presented below: </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="5%"  >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%">2015 </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%">2016 </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left bgColor=#e6efff><B>Deferred tax
      assets</B> </TD>
    <TD vAlign=bottom noWrap align=left width="1%"
      bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
      bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%"
      bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
      bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Trade accounts receivable </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;32,979 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Inventories </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>54,127 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Property, plant and equipment </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">5,976 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Valuation allowance </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(49,907</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Deferred tax assets, current </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;43,175 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Trade accounts receivable </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;711,944 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Inventories </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>160,222 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Property, plant and equipment </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">156,628 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Valuation allowance </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,028,794</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Deferred tax assets, non-current </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Net operating loss carried forward </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;36,362,743 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;37,923,110 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Valuation allowance </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(36,362,743</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(37,923,110 </TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Deferred tax assets, non-current </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left><B>Deferred tax liabilities, non-current</B>
    </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Property, plant and equipment
    </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;142,650 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2015 and 2016, the
Company&#146;s U.S. entity had net operating loss carry forwards of $103,580,741,
respectively, of which $102,293 available to reduce future taxable income which
will expire in various years through 2035 and $103,478,448 available to offset
capital gains recognized in the succeeding 5 tax years and the Company&#146;s PRC
subsidiaries had net operating loss carry forwards of $437,933 and $6,679,401,
respectively, which will expire in various years through 2021. Management
believes it is more likely than not that the Company will not realize these
potential tax benefits as these operations will not generate any operating
profits in the foreseeable future. As a result, a valuation allowance was
provided against the full amount of the potential tax benefits. </P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company did not provide for
deferred income taxes and foreign withholding taxes on the cumulative
undistributed earnings of foreign subsidiaries as of September 30, 2015 and 2016
of approximately of $14.2 million and $3.4 million, respectively. The cumulative
distributed earnings of foreign subsidiaries were included in accumulated
deficit and will continue to be indefinitely reinvested in international
operations. Accordingly, no provision has been made for U.S. deferred taxes or
applicable withholding taxes, related to future repatriation of these earnings,
nor is it practicable to estimate the amount of income taxes that would have to
be provided if management concluded that such earnings will be remitted in the
future. </P>
<P style="MARGIN-LEFT: 5%" align=justify>According to the PRC Tax Administration
and Collection Law, the statute of limitations is three years if the
underpayment of taxes is due to computational errors made by the taxpayer or its
withholding agent. The statute of limitations extends to five years under
special circumstances, which are not clearly defined. In the case of a related
party transaction, the statute of limitations is ten years. There is no statute
of limitations in the case of tax evasion. </P>
<P align=center>F-26 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_27></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>17.</B> </TD>
    <TD>
      <P align=justify><B>Share-based Compensation</B></P></TD></TR></TABLE><br>

     <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%"><I>(i)</I> </TD>
    <TD>
      <P align=justify><I>Options</I></P></TD></TR></TABLE>


<P style="MARGIN-LEFT: 5%" 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 style="MARGIN-LEFT: 5%" align=justify><B>Stock Option Plan </B></P>
<P style="MARGIN-LEFT: 5%" 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. On
June 17, 2015, the Company&#146;s stockholders approved an amendment to Section 1.7
of the Plan that if an option terminates without being wholly exercised, new
options or restricted stock may be granted hereunder covering the number of
shares to which such option termination relates. Section 1.7 of the Plan
currently provides that only new options may be granted in this case. </P>
<P style="MARGIN-LEFT: 5%" 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. The options expired on  June 21,
2016. </P>
<P style="MARGIN-LEFT: 5%" align=justify>A summary of share option plan activity
for these options as of September 30, 2015 and 2016 is presented below: </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 width="5%"  >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">Weighted </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">average </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">Weighted average </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">Aggregate </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">Number of </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">exercise price </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%" style="border-right-style: none; border-right-width: medium">remaining </TD>
    <TD vAlign=bottom noWrap align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="10%">intrinsic </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom noWrap
    align=center width="10%">shares </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom noWrap
    align=center width="10%">per share </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom noWrap
    align=center width="10%">contractual term </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%">value <SUP>(1)</SUP></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Outstanding as of October 1,
      2014 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">4,200 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp;14.05 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">1.7 years </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Exercised </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" style="border-right-style: none; border-right-width: medium">- </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Expired </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Forfeited </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=left
    width="10%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=left
    width="10%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="10%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Outstanding as of October 1,
      2015 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">4,200 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp;14.05 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">0.7 years </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Exercised </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" style="border-right-style: none; border-right-width: medium">- </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Expired </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">(4,200</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">(14.05</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Forfeited </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=left
    width="10%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=left
    width="10%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="10%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Outstanding as of September 30, 2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Exercisable as of September 30, 2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="10%">- </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2015 and 2016,
there were no unrecognized compensation costs related to the above non-vested
share options. </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%"><I>(ii)</I> </TD>
    <TD>
      <P align=justify><I>Restricted Shares</I></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Restricted shares granted on June 30,
2015 </P>
<P style="MARGIN-LEFT: 5%" align=justify>On June 12, 2015, the Board of Director
approved the China BAK Battery, Inc. 2015 Equity Incentive Plan (the &#147;2015
Plan&#148;) for Employees, Directors and Consultants of the Company and its
Affiliates. The maximum aggregate number of Shares that may be issued under the
Plan is ten million (10,000,000) Shares. </P>
<P style="MARGIN-LEFT: 5%" align=justify>On June 30, 2015, pursuant to the 2015
Plan, the Compensation Committee of the Company&#146;s Board of Directors granted an
aggregate of 690,000 restricted shares of the Company&#146;s common stock, par value
$0.001, to certain employees, officers and directors of the Company with a fair
value of $3.24 per share on June 30, 2015. In accordance with the vesting
schedule of the grant, the restricted shares will vest in twelve equal quarterly
installments on the last day of each fiscal quarter beginning on June 30, 2015
(i.e. last vesting period: quarter ended March 31, 2018). The Company recognizes
the share-based compensation expenses on a graded-vesting method. </P>
<P align=center>F-27 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_28></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>17.</B> </TD>
    <TD>
      <P align=justify><B>Share-based Compensation
  (continued)</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>The Company recorded non-cash
share-based compensation expense of $750,167 for the year ended September 30,
2015, in respect of the restricted shares granted on June 30, 2015, of which
$614,167, $86,976 and $48,924 were allocated to general and administrative
expenses, research and development expenses and sales and marketing expenses,
respectively. </P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company recorded non-cash
share-based compensation expense of $1,072,486 for the year ended September 30,
2016, in respect of the restricted shares granted on June 30, 2015, of which
$878,195, $124,346 and $69,945 were allocated to general and administrative
expenses, research and development expenses and sales and marketing expenses,
respectively. </P>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2016, non-vested
restricted shares granted on June 30, 2015 are 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 vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left bgColor=#e6efff>Non-vested shares as
      of October 1, 2014 </TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left>Granted </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=right width="12%">690,000 </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Vested </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(115,000</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Forfeited <SUP>Note</SUP> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Non-vested shares as of
      October 1, 2015 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>575,000 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Granted </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Vested </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(222,500</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Forfeited <SUP>Note</SUP> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(22,500</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Non-vested shares as of
      September 30, 2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>330,000 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Note: During the year ended September 30,
2016, 22,500 restricted shares were forfeited following the resignation of Mr.
Chunzhi Zhang, an independent director on January 14, 2016. Unrecognized
compensation cost of $48,172 was recognized as non-cash share-based compensation
expenses to general and administrative expenses for the year ended September 30,
2016. </P>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2016, there was
unrecognized stock-based compensation of $412,947 associated with the above
restricted shares. As of September 30, 2015, 32,498 vested shares were issued.
As of September 30, 2016, 282,500 vested shares were issued and 55,000 vested
shares were to be issued. On October 14, 2016, the remaining 55,000 vested
shares were issued. </P>
<P style="MARGIN-LEFT: 5%" align=justify>Restricted shares granted on April 19,
2016 </P>
<P style="MARGIN-LEFT: 5%" align=justify>On April 19, 2016, pursuant to the
Company&#146;s 2015 Equity Incentive Plan, the Compensation Committee of the Board of
Directors of the Company (the &#147;Compensation Committee&#148;) granted an aggregate of
500,000 restricted shares of the Company&#146;s common stock, par value $0.001 (the
&#147;Restricted Shares&#148;), to certain employees, officers and directors of the
Company, of which 220,000 restricted shares were granted to the Company&#146;s
executive officers and directors. There are three types of vesting schedules.
First, if the number of restricted shares granted is below 3,000, the shares
will vest annually in 2 equal installments over a two year period with the first
vesting on June 30, 2017. Second, if the number of restricted shares granted is
larger than or equal to 3,000 and is below 10,000, the shares will vest annually
in 3 equal installments over a three year period with the first vesting on June
30, 2017. Third, if the number of restricted shares granted is above or equal to
10,000, the shares will vest semi-annually in 6 equal installments over a three
year period with the first vesting on December 31, 2016. The fair value of these
restricted shares was $2.68 per share on April 19, 2016. The Company recognizes
the share-based compensation expenses over the vesting period (or the requisite
service period) on a graded-vesting method. </P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company recorded non-cash
share-based compensation expense of $389,711 for the year ended September 30,
2016, in respect of the restricted shares granted on April 19, 2016 of which
$295,401, $50,663, $24,162 and $19,485 were allocated to general and
administrative expenses, research and development expenses, sales and marketing
expenses and cost of revenues, respectively. </P>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2016, non-vested
restricted shares granted on April 19, 2016 are 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 width="5%"  >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left bgColor=#e6efff>Non-vested shares as
      of October 1, 2015 </TD>
    <TD vAlign=bottom noWrap align=right width="15%" bgColor=#e6efff>- </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Granted </TD>
    <TD vAlign=bottom align=right width="15%">500,000 </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Vested </TD>
    <TD vAlign=bottom align=right width="15%" bgColor=#e6efff>- </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Forfeited <SUP>Note</SUP> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="15%">(8,000) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Non-vested shares as of
      September 30, 2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="15%" bgColor=#e6efff>492,000 </TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Note: During the year ended September 30,
2016, 8,000 restricted shares were forfeited following the resignation of two
employees in September 2016. Unrecognized compensation cost of $10,196 was
recognized as non-cash share-based compensation expenses to sales and marketing expenses for the
year ended September 30, 2016. </P>
<P align=center>F-28 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_29></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>17.</B> </TD>
    <TD>
      <P align=justify><B>Share-based Compensation
  (continued)</B></P></TD></TR></TABLE><BR>
<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%"><I>(ii)</I> </TD>
    <TD>
      <P align=justify><I>Restricted Shares
(continued)</I></P></TD></TR></TABLE>
<P align=justify style="margin-left:5%">As of September 30, 2016, there was
unrecognized stock-based compensation of $950,289 associated with the above
restricted shares. </P>
<P style="MARGIN-LEFT: 5%" 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 the
stock option plan for the years ended September 30, 2015 and 2016. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>18.</B> </TD>
    <TD>
      <P align=justify><B>Earnings (Loss) Per Share</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>The following is the calculation of
earnings (loss) per share: </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="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Net profit (loss) from
      continuing operations </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;14,042,689
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%"
    bgColor=#e6efff>&nbsp;(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Income from discontinued operations </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1,831,237 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Net profit (loss) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;15,873,926 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Weighted average shares used
      in basic computation <SUP>(note)</SUP> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>12,718,388 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>17,786,374 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Dilutive effect of unvested restricted shares
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">162,733 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Weighted average shares used
      in diluted computation </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>12,881,121 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>17,786,374 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Earnings (loss) per share &#150;
      Basic </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>From continuing operations </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.10 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(0.71</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>From discontinued operations
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>0.14 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;1.24 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;(0.71</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Earnings (loss) per share &#150;Diluted </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>From continuing operations
</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1.09 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(0.71</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>From discontinued operations </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">0.14 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;1.23 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(0.71</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>)
</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>
      <P align=justify>Note:</P>
      <P align=justify></P>
      <P align=justify></P>
      <P align=justify></P></TD>
    <TD align=left width="90%">
      <P align=justify>Including (i) 82,502 and 55,000 vested restricted shares
      granted pursuant to the 2015 Plan that were not yet issued for the years
      ended September 30, 2015 and 2016, respectively; and (ii) 4,376,731 and
      nil shares to be issued to the investors as of September 30, 2015 and
      2016, respectively, on conversion of loans pursuant to the Debt Conversion
      Agreement on September 29, 2015 (Note 1). </P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>For the year ended September 30, 2015
and 2016, the outstanding 4,200 stock options were anti-dilutive and excluded
from diluted earnings per share. </P>
<P style="MARGIN-LEFT: 5%" align=justify>For the year ended September 30, 2016,
822,000 unvested restricted shares were anti-dilutive and excluded from shares
used in the diluted computation. </P>
<P align=center>F-29 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_30></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>19.</B> </TD>
    <TD>
      <P align=justify><B>Fair Value of Financial
  Instruments</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" 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; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%" >
      <P align=justify>&nbsp;</P></TD>
    <TD align=left>
      <P align=justify>&#149;</P></TD>
    <TD align=left width="90%">
      <P align=justify>Level 1 inputs to the valuation methodology are quoted
      prices (unadjusted) for identical assets or liabilities in active markets.
      </P></TD></TR>
  <TR vAlign=top>
    <TD width="5%">
      <P align=justify>&nbsp;</P></TD>
    <TD align=left>
      <P align=justify>&#149; </P></TD>
    <TD align=left width="90%">
      <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 width="5%">
      <P align=justify>&nbsp;</P></TD>
    <TD align=left>
      <P align=justify>&#149;</P></TD>
    <TD align=left width="90%">
      <P align=justify>Level 3 inputs to the valuation methodology are
      unobservable and significant to the fair value measurement.
  </P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>The carrying amounts of financial
assets and liabilities, such as cash and cash equivalents, trade accounts and
bills receivable, other receivables, balances with former subsidiaries, other
short-term loans, short-term and long-term bank loans and other payables
approximate their fair values because of the short maturity of these instruments
or the rate of interest of these instruments approximate the market rate of
interest. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>20.</B> </TD>
    <TD>
      <P align=justify><B>Commitments and
Contingencies</B></P></TD></TR></TABLE><BR>
<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%"><I>(i)</I> </TD>
    <TD>
      <P align=justify><I>Capital Commitments</I></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>As of September 30, 2015 and 2016, the
Company had the following contracted capital commitments: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>For construction of buildings
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1,819,977
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;3,302,524
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>For purchases of equipment </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">68,718 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">469,542 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Capital injection to Dalian
      BAK Power and Dalian BAK Trading <SUP>Note</SUP> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>15,553,656 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>9,895,996 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;17,442,351 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;13,668,062 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%"  >&nbsp;</TD>
    <TD align=left  >
      <P align=justify>Note: </P></TD>
    <TD align=left width="90%">
      <P align=justify>Initially, BAK Asia was required to pay the remaining
      capital within two years, of the date of issuance of the subsidiary&#146;s
      business license according to PRC registration capital management rules.
      According to the revised PRC Companies Law which became effective on March
      2014, the time requirement of the registered capital contribution has been
      abolished. As such, BAK Asia has its discretion to consider the timing of
      the registered capital contributions. </P></TD></TR></TABLE><BR>
<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%"><I>(ii)</I> </TD>
    <TD>
      <P align=justify><I>Litigation</I></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>From time to time, the Company may
become involved in various lawsuits and legal proceedings, which arise, in the
ordinary course of business. 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. Other than the legal proceeding set
forth below, the Company is currently not aware of any such legal proceedings or
claims that the Company believe will have an adverse effect on our business,
financial condition or operating results. </P>
<P style="MARGIN-LEFT: 5%" align=justify>An individual named Steven R. Ruth
filed suit against China BAK Battery, Inc. in United States District Court for
the Western District of Texas in 2013 alleging breach of contract. The Company
did not receive notice of this lawsuit and the plaintiff sought a default
judgment, which the court granted in January 2014. Accordingly, the court
entered judgment in favor of Mr. Ruth in the amount of $553,774 inclusive of
costs and attorneys&#146; fees (the &#147;First Judgment&#148;). </P>
<P style="MARGIN-LEFT: 5%" align=justify>Subsequent to the entry of the First
Judgment, Mr. Ruth has made efforts to have the judgment enforced in Canada. On
September 19, 2014, Mr. Ruth also filed a second complaint in the United States
District Court for the Western District of Texas. On November 12, 2014, a second
default judgment was entered against the Company in the amount of $553,774 for
the First Judgment plus an additional $7,550 in attorneys&#146; fees. The second
judgment is inclusive of the amounts ordered in the First Judgment. BAK
International thereafter agreed to indemnify the Company from any expenses,
losses and damages that were incurred and will be incurred by the Company due to
the lawsuit filed by Mr. Ruth.</P>
<P style="MARGIN-LEFT: 5%" align=justify>On December 30, 2015, Mr. Ruth, China
BAK Battery, Inc., BAK International Limited, Shenzhen BAK Battery Co., Ltd. and
Shenzhen BAK Power Battery Co., Ltd. entered into a settlement and release
agreement, pursuant to which, among others, the parties irrevocably released and
forever discharged each other from and against any and all liabilities, claims,
actions, cause of actions and damages, including any and all claims against the
parties in the First Judgement, the Second Judgement and certain recognition
action commenced by Mr. Ruth in the Supreme Court of British Columbia of Canada.
On May 6, 2016, the Supreme Court of British Columbia issued a consent dismissal
order upon the applications of the parties and dismissed the recognition action.</P>
<P style="MARGIN-LEFT: 5%" align=justify>On July 7, 2016, Shenzhen Huijie
Purification System Engineering Co., Ltd (&#147;Shenzhen Huijie&#148;), one of the
Company&#146;s contractors, filed a lawsuit against Dalian BAK Power in the Peoples&#146;
Court of Zhuanghe City, Dalian for the failure to pay pursuant to the terms of
the contract and entrusted part of the project of the contract to a third party
without their prior consent. The plaintiff sought a total amount of $1,268,036
(RMB 8,430,792), including construction costs of $0.9 million (RMB6.3 million), interest of $30,689 (RMB0.2 million) and compensation
of $0.3 million (RMB1.9 million), which the Company already accrued for as of
September 30, 2016. On September 7, 2016, upon the request of Shenzhen Huijie, the Court
froze Dalian BAK&#146;s bank deposits totaling $1,268,036 (RMB 8,430,792) for a
period of one year. </P>
<P align=center>F-30 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_31></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>

<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>21.</B> </TD>
    <TD>
      <P align=justify><B>Concentrations and Credit
Risk</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify><I>(a)</I><I> </I><I>Concentrations
</I></P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company had the following customers
that individually comprised 10% or more of net revenue for the years ended
September 30, 2015 and 2016 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 width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="23%" colSpan=4><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="23%" colSpan=4><I>2016</I> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Customer A </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;6,036,172
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>43.41% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Customer B </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">2,252,816 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">16.20% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">* </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">* </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>BAK Tianjin </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>1,470,579 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>10.58% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Customer C </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">* </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">* </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">3,574,273 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">34.47% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Customer D </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>* </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>2,442,816 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>23.56% </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>* Comprised less than 10% of net
revenue for the respective period. </P>
<P style="MARGIN-LEFT: 5%" align=justify>The Company had the following customers
that individually comprised 10% or more of accounts receivable as of September
30, 2015 and 2016 as follows: </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 width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="23%" colSpan=4><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="23%" colSpan=4><I>2016</I> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Customer B </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;3,146,177
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>65.93% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Customer A </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">763,738 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">16.01% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">* </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">* </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Customer C </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>* </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>* </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>1,529,703 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>64.21% </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN-LEFT: 5%" align=justify>For the years ended September 30, 2015
and 2016, the Company recorded the following transactions: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom width="5%"  >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Purchase of inventories from
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;BAK Tianjin </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;10,536,887 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;2,743,618 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Shenzhen BAK </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,565,461 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Tianjin BAK New Energy (Note 13)
    </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">395,593 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Sales of finished goods to </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;BAK Tianjin </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,470,579 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>636,331 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Shenzhen BAK </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">102,322 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Tianjin BAK New
      Energy (Note 13) </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>298,983 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Zhengzhou BAK Battery Co., Ltd *
    </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">17,063 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">576 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>Sales of raw materials to </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Shenzhen BAK </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,377,004 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>836,425 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>* Mr. Xiangqian Li, the former CEO, is
a director of this company. </P>
<P style="MARGIN-LEFT: 5%" align=justify><I>(b)</I><I> </I><I>Credit Risk
</I></P>
<P style="MARGIN-LEFT: 5%" 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,
2015 and 2016, substantially all of the Company&#146;s cash and cash equivalents were
held by major financial institutions located in the PRC, which management
believes are of high credit quality. </P>
<P style="MARGIN-LEFT: 5%" align=justify>For the credit risk related to trade
accounts receivable, the Company performs ongoing credit evaluations of its
customers and, if necessary, maintains reserves for potential credit losses.
Historically, such losses have been within management&#146;s expectations. </P>
<P align=center>F-31 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_32></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>22.</B> </TD>
    <TD>
      <P align=justify><B>Segment Information</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>The Company used to engage 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. 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&#146;s products
are sold to packing plants operated by third parties primarily for use in mobile
phones and other electronic devices. Starting from the three months ended
December 31, 2013 and until June 30, 2014, the Company was also engaged in the
business segment of property lease and management (see Note 1). </P>
<P style="MARGIN-LEFT: 5%" align=justify>After the disposal of BAK
International, the Company focused on producing high-power lithium battery
cells. Net revenues from continuing operations for the years ended September 30,
2015 and 2016 were as follows: </P>
<P style="MARGIN-LEFT: 5%" align=justify><B><I>Net revenues by product:
</I></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 vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%">2015 </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%">2016 </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>High power lithium batteries
      used in: </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;Electric vehicles </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;6,488,149 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;Light electric vehicles
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>553,390 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;Uninterruptable supplies </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">13,904,414 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">3,327,905 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;13,904,414 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;10,369,444 </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify><B><I>Net revenues by geographic area:
</I></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 vAlign=bottom width="5%" >&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="12%">2015 </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=center
    width="12%">2016 </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Mainland China </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;13,904,414
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;9,017,227
    </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Europe </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">456,795 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>PRC Taiwan </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>412,963 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Korea </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">258,248 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>Israel </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>224,211 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom width="5%">&nbsp;</TD>
    <TD vAlign=bottom align=left>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;13,904,414 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;10,369,444 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Substantially all of the Company&#146;s
long-lived assets are located in the PRC. </P>
<P align=center>F-32 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_33></A>
<P align=center><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>23.</B> </TD>
    <TD>
      <P align=justify><B>China BAK Battery, Inc. (Parent
  Company)</B></P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>Under PRC regulations, subsidiaries in
PRC (&#147;the PRC subsidiaries&#148;) may pay dividends only out of their accumulated
profits, if any, determined in accordance with PRC GAAP. In addition, the PRC
subsidiaries are required to set aside at least 10% of their after tax net
profits each year, if any, to fund the statutory general reserve until the
balance of the reserves reaches 50% of their registered capital. The statutory
general reserves are not distributable in the form of cash dividends to the
Company and can be used to make up cumulative prior year losses, if any, and may
be converted into share capital by the issue of new shares to shareholders in
proportion to their existing shareholdings, or by increasing the par value of
the shares currently held by them, provided that the reserve balance after such
issue is not less than 25% of the registered capital. As of September 30, 2015
and 2016, additional transfers of $15,250,000 and $15,019,489&nbsp; were required for Dalian BAK Power and Dalian BAK Trading before the statutory general reserve
reached 50% of the registered capital of the PRC subsidiaries, respectively. As
of September 30, 2015 and 2016, there was nil and $1,230,511 appropriation from retained
earnings and set aside for statutory general reserves by the PRC subsidiaries.
BAK Dalian did not have after tax net profits since its incorporation and
therefore no appropriation was made to fund its statutory general reserve as of
September 30, 2015 and 2016. Dalian BAK Power had after tax profits of
$15,769,742 and after tax loss of $10,790,255 in fiscal 2015 and 2016, respectively. </P>
<P style="MARGIN-LEFT: 5%" align=justify>Schedule I of Article 504 of Regulation
SX requires the condensed financial information of the registrant (Parent
Company) to be filed when the restricted net assets of consolidated subsidiaries
exceed 25 percent of consolidated net assets as of the end of the most recently
completed fiscal year. For purposes of this test, restricted net assets of
consolidated subsidiaries shall mean that amount of the registrant&#146;s
proportionate share of net assets of consolidated subsidiaries (after
intercompany eliminations) which as of the end of the most recent fiscal year
may not be transferred to the parent company by subsidiaries in the form of
loans, advances or cash dividends without the consent of a third party (i.e.,
lender, regulatory agency, foreign government, etc.). </P>
<P align=center>F-33 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_34></A>
<P align=justify><B>China BAK Battery, Inc. and subsidiaries </B><BR><B>Notes to
the consolidated financial statements </B><BR><B>For the years ended September
30, 2015 and 2016 </B><BR>(In US$ except for number of shares)</P>
<!--$$/page=-->
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>23.</B> </TD>
    <TD>
      <P align=justify><B>China BAK Battery, Inc. (Parent
      Company)(continued)</B></P></TD></TR></TABLE>
<P align=center>SCHEDULE I &#150; CONDENSED FINANCIAL INFORMATION OF REGISTRANT </P>
<P align=center>CHINA BAK BATTERY, INC. <br>
PARENT COMPANY STATEMENTS OF OPERATIONS <br>
FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2016 </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom noWrap align=left>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#e6efff>REVENUE, net </TD>
    <TD vAlign=bottom noWrap align=left width="1%"
      bgColor=#e6efff>$</TD>
    <TD vAlign=bottom noWrap align=right width="12%" bgColor=#e6efff>&nbsp;-
    </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
      bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%"
      bgColor=#e6efff>$</TD>
    <TD vAlign=bottom noWrap align=right width="12%" bgColor=#e6efff>&nbsp;-
    </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
      bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>OPERATING EXPENSES: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Salaries and
      consulting expenses </TD>
    <TD vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(795,167</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,565,530</TD>
  <TD vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD>
  </TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;General and
      administrative </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(848,679</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(439,009</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;
      &nbsp;Total operating expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,643,846</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(2,004,539</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>LOSS FROM OPERATIONS </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,643,846</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(2,004,539</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>OTHER INCOME: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>182,708 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>LOSS ATTRIBUTABLE TO PARENT
      COMPANY </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,643,846</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,821,831</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>EQUITY IN EARNINGS (LOSS) OF
      SUBSIDIARIES </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>17,517,772 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(10,830,363</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>NET INCOME (LOSS) AVAILABLE
      TO SHAREHOLDERS </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;15,873,926 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(12,652,194</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR></TABLE>
<P align=center>CHINA BAK BATTERY, INC. <br>
PARENT COMPANY BALANCE SHEETS <br>
AS OF SEPTEMBER 30, 2015 AND 2016 </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center><U>ASSETS</U> </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom noWrap bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom noWrap width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom noWrap width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom noWrap width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom noWrap width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CURRENT ASSETS: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Other
      receivables </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center>
      <P align=justify>Total current assets </P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Interests in subsidiaries </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">23,279,070 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">16,684,482 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp;Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;23,279,070 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;16,684,482 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff><U>LIABILITIES AND
      SHAREHOLDERS' EQUITY</U> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>CURRENT LIABILITIES: </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Accrued expenses and other
      payables </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&nbsp;1,610,183 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&nbsp;1,594,486 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;
      &nbsp;Total current liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1,610,183 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1,594,486 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>SHAREHOLDERS' EQUITY </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>21,668,887 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>15,089,996 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp;Total liabilities and shareholders' equity </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;23,279,070 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;16,684,482 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P align=center>F-34 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_2></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%"><B>2</B>3<B>.</B> </TD>
    <TD>
      <P align=justify><B>China BAK Battery, Inc. (Parent
      Company)(continued)</B></P></TD></TR></TABLE>
<P align=center>CHINA BAK BATTERY, INC. <br>
PARENT COMPANY STATEMENTS OF CASH FLOWS <br>
FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2016 </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2015</I> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><I>2016</I> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CASH FLOWS FROM OPERATING ACTIVITIES: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Net income
      (loss) available to shareholders </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;15,873,926
    </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(12,652,194</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Adjustments to reconcile net
      income to net cash used in operating activities: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;
      &nbsp;Equity in (earnings) loss of subsidiaries </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(17,517,772</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>10,830,363 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp; &nbsp;Provision for
      doubtful debts </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">7,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;
      &nbsp;Share based compensation </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>750,167 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,462,197 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp; &nbsp;Change in
      operating assets and liabilities </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff>
      <P align=justify>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses and
      other payable </P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(27,501</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(15,697</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center>
      <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net cash used in
      operating activities </P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(914,180</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(375,331</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CASH FLOWS FROM INVESTING ACTIVITIES: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Decrease
      (increase) in interest in subsidiaries </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>914,180 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(5,141,269</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp;Net cash provided by (used in) investing activities
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">914,180 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(5,141,269</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CASH FLOWS FROM FINANCING ACTIVITIES: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Proceeds from
      issuance of common stock </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>5,516,600 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp;Net cash provided by financing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">5,516,600 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CHANGE IN CASH </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CASH, beginning of year </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>CASH, end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;-&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" >&nbsp;</TD></TR></TABLE>
<P align=justify>The condensed parent company financial statements have been
prepared using the equity method to account for its subsidiaries. Refer to the
consolidated financial statements and notes presented above for additional
information and disclosures with respect to these financial statements. </P>
<P align=center>F-35 </P>


<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_60></A>
<P align=center><B>SIGNATURES </B></P>
<P align=justify>Pursuant to the requirements of Section 13 or 15(d) 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>
<P align=justify>Date: January 13, 2017 </P>
<P style="MARGIN-LEFT: 50%" align=justify><B>CHINA BAK BATTERY, INC.</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 align=left >&nbsp;</TD>
    <TD align=left width="5%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%"
    >/s/ Yunfei Li </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Yunfei Li </TD></TR>
  <TR vAlign=bottom>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp;</TD>
    <TD align=left width="45%"  >Chief Executive
      Officer </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 align=left width="45%" >
    <div style="border-bottom-style: solid; border-bottom-width: 1; padding-bottom: 1">
      /s/ Wenwu Wang
    </div>
    </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Wenxu Wang </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Interim Chief Financial Officer
    </TD></TR></TABLE>
<P align=justify>In accordance with the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the dates indicated. </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>Signature </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="5%"
     >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="40%"
    >Title </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="20%"
    >Date </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Yunfei Li </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >Chairman and Chief Executive
      Officer </TD>
    <TD align=left width="20%" >January 13, 2017 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Yunfei Li </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >(Principal Executive Officer) </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Wenwu Wang </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >Interim Chief Financial Officer
    </TD>
    <TD align=left width="20%" >January 13, 2017 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Wenxu Wang </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >(Principal Financial and
      Accounting Officer) </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Guosheng Wang
    </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >Director </TD>
    <TD align=left width="20%" >January 13, 2017 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Guosheng Wang </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >&nbsp; </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ J. Simon Xue
    </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >Director </TD>
    <TD align=left width="20%" >January 13, 2017 </TD></TR>
  <TR vAlign=top>
    <TD align=left>J. Simon Xue </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >&nbsp; </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Martha C. Agee
    </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >Director </TD>
    <TD align=left width="20%" >January 13, 2017 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Martha C. Agee </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >&nbsp; </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%"  >&nbsp;</TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Jianjun He </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >Director </TD>
    <TD align=left width="20%" >January 13, 2017 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Jianjun He </TD>
    <TD align=left width="5%"  >&nbsp;</TD>
    <TD align=left width="40%" >&nbsp; </TD>
    <TD align=left width="20%" >&nbsp; </TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_61></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>3.1 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Articles of Incorporation of the registrant (incorporated
      by reference to Exhibit 3.1 to the registrant&#146;s Annual Report on Form 10-K
      filed on December 8, 2006) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>3.2 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>By-laws of the registrant (incorporated by reference to
      Exhibit 3.2 to the registrant&#146;s Annual Report on Form 10-K filed on
      December 19, 2007) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>3.3 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Certificate of Change Pursuant to NRS 78.209 filed by the
      Company on October 22, 2012 (incorporated by reference to Exhibit 3.1 to
      the registrant&#146;s Current Report on Form 8-K filed on October 26, 2012)
    </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>3.4 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Certificate of Amendment to Articles of Incorporation
      filed by the Company on June 23, 2015 (incorporated by reference to
      Exhibit 3.1 to the registrant&#146;s Current Report on Form 8-K filed on June
      26, 2015) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>4.1 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>China BAK Battery, Inc. Stock Option Plan (incorporated
      by reference to Exhibit 10.1 to the registrant&#146;s Quarterly Report on Form
      10-Q filed on August 22, 2006) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>4.2 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Amendment No. 1 to the China BAK Battery, Inc. Stock
      Option Plan (incorporated by reference to Exhibit 4.1 to the registrant&#146;s
      Quarterly Report on Form 10-Q filed on August 8, 2008) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>4.3 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Amendment No. 2 to the China BAK Battery, Inc. Stock
      Option Plan (incorporated by reference to Appendix B to the registrant&#146;s
      Definitive Proxy Statement on Schedule 14A filed April 24, 2015)
</P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>4.4 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>China BAK Battery, Inc. 2015 Equity Incentive Plan
      (incorporated by reference to Appendix D to the registrant&#146;s Definitive
      Proxy Statement on Schedule 14A filed April 24, 2015). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.1 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Form of Debt Conversion Agreement (incorporated by
      reference to Exhibit 10.1 to the registrant&#146;s Current Report on Form 8-K
      filed on October 5, 2015) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.2 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Form of Director and Officer Indemnification Agreement
      (incorporated by reference to Exhibit 10.1 to the registrant&#146;s Current
      Report on Form 8-K filed on January 3, 2011) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.3 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>English Translation of Loan Agreement, dated December 17,
      2013, by and between Shenzhen BAK and Mr. Jinghui Wang (incorporated by
      reference to Exhibit 10.12 to the registrant&#146;s Annual Report on Form 10-K
      filed on January 14, 2014) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.4 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Corporate Guarantee, dated January 14, 2014, by and
      between BAK International and Mr. Jinghui Wang (incorporated by reference
      to Exhibit 10.13 to the registrant&#146;s Annual Report on Form 10-K filed on
      January 14, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.5 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Corporate Guarantee, dated January 14, 2014, by and
      between China BAK Battery, Inc. and Mr. Jinghui Wang (incorporated by
      reference to Exhibit 10.14 to the registrant&#146;s Annual Report on Form 10-K
      filed on January 14, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.6 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Share Mortgage, dated January 14, 2014, by and among
      China BAK Battery, Inc., BAK International and Mr. Jinghui Wang
      (incorporated by reference to Exhibit 10.15 to the registrant&#146;s Annual
      Report on Form 10-K filed on January 14, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.7 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>English Translation of Loan Agreement, dated January 8,
      2014, by and between Shenzhen BAK and Mr. Jinghui Wang (incorporated by
      reference to Exhibit 10.1 to the registrant&#146;s Current Report on Form 8-K
      filed on March 14, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.8 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Corporate Guarantee, dated March 10, 2014, by and between
      BAK International and Mr. Jinghui Wang (incorporated by reference to
      Exhibit 10.2 to the registrant&#146;s Current Report on Form 8-K filed on March
      14, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.9 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Corporate Guarantee, dated March 10, 2014, by and between
      China BAK Battery, Inc. and Mr. Jinghui Wang (incorporated by reference to
      Exhibit 10.3 to the registrant&#146;s Current Report on Form 8-K filed on March
      14, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.10 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Further Share Mortgage, dated March 10, 2014, by and
      among China BAK Battery, Inc., BAK International, Shenzhen BAK and Mr.
      Jinghui Wang (incorporated by reference to Exhibit 10.4 to the
      registrant&#146;s Current Report on Form 8-K filed on March 14, 2014).
  </P></TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_62></A><BR>
<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>10.11 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Summary of Intellectual Property Rights License Agreement
      entered into by and among Shenzhen BAK Battery Co., Ltd. (the &#147;Licensor&#148;),
      China BAK Battery, Inc. (the &#147;Licensee 1&#148;) and Dalian BAK Power Battery
      Co., Ltd (the &#147;Licensee 2&#148;), dated August 25, 2014 (incorporated by
      reference to Exhibit 10.20 to the registrant&#146;s Annual Report on Form 10-K
      filed on January 13, 2015). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.12</TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      Form of Securities Purchase Agreement (incorporated by reference to
      Exhibit 10.1 to the registrant&#146;s Current Report on Form 8-K filed on
      August 3, 2016)</TD></TR>
  <TR vAlign=top>
    <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>14.1 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Code of Business Conduct and Ethics of the registrant
      (incorporated by reference to Exhibit 14.1 to the registrant&#146;s Quarterly
      Report on Form 10-Q filed on August 22, 2006) </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>21.1 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>List of subsidiaries of the registrant (incorporated by
      reference to Exhibit 21.1 to the registrant&#146;s Annual Report on Form 10-K
      filed on January 13, 2015). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit23-1.htm">23.1* </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
  <P align=justify><a href="exhibit23-1.htm">Consent of Centurion ZD CPA Limited </a></P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD 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 Chief Executive Officer Pursuant to
      Section 302 of the Sarbanes-Oxley Act of 2002 </a></P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit31-2.htm">31.2* </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit31-2.htm">Certifications of Interim Chief Financial Officer
      Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 </a></P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit32-1.htm">32.1* </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit32-1.htm">Certifications of Chief Executive Officer  Pursuant to Section 906 of the Sarbanes-Oxley Act
    of 2002 </a></P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit32-2.htm">32.2* </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit32-2.htm">Certifications of Interim Chief Financial Officer
      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 </a></P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>99.1 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="88%" bgColor=#eeeeee >
      <P align=justify>Deed of Waiver and Release, dated July 4, 2014, by and
      among, Shenzhen BAK, the Company, BAK International and Mr. Wang
      (incorporated by reference to Exhibit 99.1 to the registrant&#146;s Quarterly
      Report on Form 10-Q filed on August 19, 2014). </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="88%" >&nbsp;      </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. </P></TD></TR></TABLE>
<P align=justify>* Filed herewith </P>
<HR align=center width="100%" color=black noShade SIZE=5>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>exhibit23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
   <TITLE>China BAK Battery, Inc. - Exhibit 23.1 - Filed by newsfilecorp.com</TITLE>
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<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<p align="center">
<img border="0" src="exhibi1.jpg" align="left" width="590" height="194"></p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p><b>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM </b></p>
<p align="justify">We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-148253, No. 333-151678 and No. 333-151985) and
the Registration Statements on Form S-8 (No. 333-137747, No. 333-153649, No.
333-153650 and No. 333-205218) of China BAK Battery, Inc. (the &#147;Company&#148;) of our
report dated January 13, 2017, relating to the Company's consolidated financial
statements (which report expresses an unqualified opinion with an emphasis
paragraph on the substantial doubt about the Company's ability to continue as a
going concern), which appears in this Annual Report on Form 10-K of the Company
for the year ended September 30, 2016. </p>
<p><u>/s/ Centurion ZD CPA Limited</u><br>
Centurion ZD CPA Limited <br>
Hong Kong, China<br>
January 13, 2017<BR>
</p>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>3
<FILENAME>exhibit31-1.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
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<HEAD>
   <TITLE>China BAK Battery, Inc. - Exhibit 31.1 - Filed by newsfilecorp.com</TITLE>
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<HR noshade align="center" width=100% size=3 color="black">
<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, Yunfei 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>
      <P align=justify>I have reviewed this annual report on Form 10-K of China
      BAK Battery, Inc.;</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>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>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <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>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <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></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="10%"  >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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></TABLE><BR>
<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%">5. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer and I have
      disclosed, based on our 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></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="10%"  >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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><BR>
<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: January 13, 2017 </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Yunfei Li </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Yunfei Li </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Chief Executive Officer </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><I>(Principal Executive Officer)</I> </TD>
    <TD align=left width="60%"
>&nbsp;</TD></TR></TABLE><BR>
<HR align=center width="100%" color=black noShade SIZE=5>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>4
<FILENAME>exhibit31-2.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
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<HEAD>
   <TITLE>China BAK Battery, Inc. - Exhibit 31.2 - Filed by newsfilecorp.com</TITLE>
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<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=right><B>EXHIBIT 31.2 </B></P>
<P align=center><B>CERTIFICATIONS</B> </P>
<P align=justify>I, Wenwu Wang, 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>
      <P align=justify>I have reviewed this annual report on Form 10-K of China
      BAK Battery, Inc.;</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>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>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <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>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <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></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="10%"  >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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></TABLE><BR>
<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%">5. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer and I have
      disclosed, based on our 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></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="10%"  >&nbsp;</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="10%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</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><BR>
<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: January 13, 2017 </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Wenwu Wang </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Wenwu Wang </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Interim Chief Financial Officer </TD>
    <TD align=left width="60%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><I>(PrincipalFinancial and Accounting Officer)</I> </TD>
    <TD align=left width="60%"
>&nbsp;</TD></TR></TABLE><BR>
<HR align=center width="100%" color=black noShade SIZE=5>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>5
<FILENAME>exhibit32-1.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<HTML>
<HEAD>
   <TITLE>China BAK Battery, Inc. - Exhibit 32.1 - Filed by newsfilecorp.com</TITLE>
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<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;&nbsp;&nbsp;
The undersigned, Yunfei Li, the Chief Executive 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;&nbsp;&nbsp;
1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company&#146;s Annual Report on Form 10-K for
the fiscal year ended September 30, 2016 (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;&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;&nbsp;&nbsp;
IN WITNESS WHEREOF, the undersigned has executed this statement this 13th day of
January, 2017. </P>
<P align=justify>&nbsp;</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/
      Yunfei Li </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Yunfei Li </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Chief Executive Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%"><I>(Principal Executive Officer)</I>
  </TD></TR></TABLE>
<P align=justify>&nbsp;</P>
<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>

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<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>6
<FILENAME>exhibit32-2.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<HTML>
<HEAD>
   <TITLE>China BAK Battery, Inc. - Exhibit 32.2 - Filed by newsfilecorp.com</TITLE>
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<P align=right><B>EXHIBIT 32.2 </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;&nbsp;&nbsp;
The undersigned, Wenwu Wang, the 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;&nbsp;&nbsp;
1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company&#146;s Annual Report on Form 10-K for
the fiscal year ended September 30, 2016 (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;&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;&nbsp;&nbsp;
IN WITNESS WHEREOF, the undersigned has executed this statement this 13th day of
January, 2017. </P>
<P align=justify>&nbsp;</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/
      Wenwu Wang </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Wenwu Wang </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Interim Chief Financial Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%"><I>(Principal Financial and Accounting
      Officer)</I> </TD></TR></TABLE>
<P align=justify>&nbsp;</P>
<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>
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<TYPE>EX-101.INS
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  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;1.&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;Principal Activities, Basis of Presentation and Organization&lt;/b&gt;
          &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;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 "Li-ion" or "Li-ion cell") high power rechargeable batteries. Prior to the disposal of BAK International Limited (&amp;#8220;BAK International&amp;#8221;) and its subsidiaries (see below), the batteries produced by the Company were 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 vehicles, and general industrial applications. After the disposal of BAK International and its subsidiaries on June 30, 2014, the Company will focus on the manufacture, commercialization and distribution of high power lithium ion rechargeable batteries for use in cordless power tools, light electric vehicles, hybrid electric vehicles, electric cars, electric busses, uninterruptable power supplies and other high power 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 "CBAK".&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;On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK Battery Co., Ltd (&amp;#8220;Shenzhen BAK&amp;#8221;), entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company. 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. 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.&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 (&amp;#8220;Mr. Li&amp;#8221;), 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. 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. 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.&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. Li, Mr. 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 changes in 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. 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. Li regarding the shares, and Mr. 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 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. 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 June 30, 2015 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.
    &lt;/p&gt;
    &lt;p align="justify" 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.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2016, the Company had 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 the Company has 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 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 August 14, 2013, Dalian BAK Trading Co., Ltd (&amp;#8220;Dalian BAK Trading&amp;#8221;) was established as a wholly owned subsidiary of China BAK Asia Holding Limited (&amp;#8220;BAK Asia&amp;#8221;) with a registered capital of $500,000
      (Note 20(i)). Pursuant to Dalian BAK Trading&amp;#8217;s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to Dalian BAK Trading on or before August 14, 2015. Up to the date of this report, the Company has contributed $100,000
      to Dalian BAK Trading in cash.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On December 27, 2013, Dalian BAK Power Battery Co., Ltd (&amp;#8220;Dalian BAK Power&amp;#8221;) was established as a wholly owned subsidiary of BAK Asia with a registered capital of $30,000,000
      (Note 20(i)). Pursuant to Dalian BAK Power&amp;#8217;s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to Dalian BAK Power on or before December 27, 2015. Up to the date of this report, the Company has contributed $20,504,004
      to Dalian BAK Power through injection of a series of patents of $5,000,000
      and cash of $15,504,004.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s consolidated financial statements have been prepared under US GAAP.&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 liability established in the PRC or Hong Kong. The accompanying 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 equity interest held in BAK International and its wholly owned subsidiaries, namely Shenzhen BAK, BAK Battery (Shenzhen) Co., Ltd. (&amp;#8220;BAK Battery&amp;#8221;), BAK International (Tianjin) Ltd. (&amp;#8220;BAK Tianjin&amp;#8221;), Tianjin Chenhao Technological Development Limited (a subsidiary of BAK Tianjin established on May 8, 2014,&amp;#8220;Tianjin Chenhao&amp;#8221;), BAK Battery Canada Ltd. (&amp;#8220;BAK Canada&amp;#8221;), BAK Europe GmbH (&amp;#8220;BAK Europe&amp;#8221;) and BAK Telecom India Private Limited (&amp;#8220;BAK India&amp;#8221;) (collectively the &amp;#8220;Disposal Group&amp;#8221;) was disposed of effective on June 30, 2014 as a result of the foreclosure by Mr. Jinghui Wang (&amp;#8220;Mr. Wang&amp;#8221;), an unrelated third party, after Shenzhen BAK failed to repay the loans to Mr. Wang on March 31, 2014. The consolidated financial statements were consolidated up to the date of disposal.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;After the disposal of BAK International Limited and its subsidiaries effective on June 30, 2014, and as of September 30, 2015 and 2016, the Company&amp;#8217;s subsidiaries consisted of: i) China BAK Asia Holdings Limited (&amp;#8220;BAK Asia&amp;#8221;), a wholly owned limited liability company incorporated in Hong Kong on July 9, 2013; ii) Dalian BAK Trading Co., Ltd. (&amp;#8220;Dalian BAK Trading&amp;#8221;), a wholly owned limited company established on August 14, 2013 in the PRC; and iii) Dalian BAK Power Battery Co., Ltd. (&amp;#8220;Dalian BAK Power&amp;#8221;), a wholly owned limited liability company established on December 27, 2013 in the PRC.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company continued its business and continued to generate revenues from sale of batteries via subcontracting the production to BAK Tianjin, a former subsidiary before the completion of construction and operation of its facility in Dalian. BAK Tianjin is now a supplier of the Company and the Company does not have any significant benefits or liability from the operating results of BAK Tianjin except the normal risk with any major supplier.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to a memorandum of understanding with the buyer of the Company&amp;#8217;s former subsidiaries dated August 20, 2014, Mr. Xiangqian Li remained as a director of BAK International, Shenzhen BAK, BAK Battery and BAK Tianjin until Shenzhen BAK&amp;#8217;s full settlement of its bank loans of $58.6
      million expiring on various dates through March 2015. Shenzhen BAK renewed the banking loans with Agricultural Bank of China of $65.0
      million (RMB420
      million) expiring on April 14, 2016. Shenzhen BAK repaid bank loans of $14.4
      million (RMB93
      million) in April 2016 and had outstanding bank loans of $50.6
      million (RMB326
      million) expiring on various dates through February 2017. On May 20, 2015, BAK Asia New Energy Holding Limited (formerly known as &amp;#8220;Asia Zhi Li New Energy Holding Limited&amp;#8221;), the shareholder of BAK International Limited agreed to indemnify Mr. Xiangqian Li from any loss as a result of the default of repayment of bank loans by Shenzhen BAK. On November 2016, Shenzhen BAK has fully repaid the loans to Bank of China. As of the date of this report, Mr. Xiangqian Li is no longer a director of BAK International and BAK Tianjin.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On and effective March 1, 2016, Mr. Xiangqian Li resigned as Chairman, director, Chief Executive Officer, President and Secretary of the Company. On the same date, the Board of Directors of the Company appointed Mr. Yunfei Li as Chairman, Chief Executive Officer, President and Secretary of the Company. On March 4, 2016, Mr. Xiangqian Li transferred
      3,000,000
      shares to Mr. Yunfei Li for a price of $2.4
      per share. After the share transfer, Mr. Yunfei Li held
      3,000,000
      shares or
      17.3% and Mr. Xiangqian Li held
      760,557
      shares at
      4.4% of the Company&amp;#8217;s outstanding stock, respectively. As of September 30, 2016, Mr. Yunfei Li held
      3,005,000
      shares or
      15.4% and Mr. Xiangqian Li held
      591,520
      shares or
      3.0%, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company had a working capital deficiency, accumulated deficit from recurring net losses and short-term debt obligations as of September 30, 2015 and 2016. 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;
      In June and July 2015, the Company received advances of approximately $9.8
      million from the following potential investors, who are independent from the Company and independent from each other:
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Mr. Shibin Mao&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              2,227,148
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Mr. Dawei Li&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              1,499,967
            &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;Mr. Ping Shen&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;
              1,499,967
            &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;Mr. Shangdong Liu&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              1,599,968
            &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;Ms. Lijuan Wang&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;
              1,500,000
            &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;Mr. Jiping Zhou&lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
              1,520,594
            &lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" 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;
              9,847,644
            &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;
      Pursuant to the loan agreements with the investors executed on September 29, 2015, the loans were interest bearing at
      20% per annum and secured by all the assets of Dalian BAK Power in China. Advances of $9,466,985
      were repayable by September 30, 2015 and an advance of $380,659
      was repayable by December 7, 2015.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On September 29, 2015, the Company entered into a Debt Conversion Agreement with these investors. Pursuant to the terms of the Debt Conversion Agreement, each of the creditors agreed to convert existing loan principal of $9,847,644
      into an aggregate
      4,376,731
      shares of common stock of the Company (&amp;#8220;the Shares&amp;#8221;) at a conversion price of $2.25
      per share. The closing price as of September 29, 2015 was $2.22, which was slightly lower than the conversion price of $2.25. There was no expense associated with the conversion. Pursuant to supplemental agreements also executed on September 29, 2015, if the loans were converted into equity before October 30, 2015, the investors will waive their entitlements to all the interest accruing on the loans.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Upon receipt of the Shares on October 16, 2015, the creditors released the Company from all claims, demands and other obligations relating to the Debts. The amount of $9,847,644
      was classified as shares to be issued under additional paid-in capital as of September 30, 2015. As such, no interest was recognized by the Company on the advances from investors pursuant to the supplemental agreements with investors and the Debt Conversion Agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In June 2016, the Company received further advances in the aggregate of $2.9
      million from Mr. Jiping Zhou and Mr. Dawei Li. These advances were unsecured, non-interest bearing and repayable on demand. On July 8, 2016, the Company received further advances of $2.6
      million from Mr Jiping Zhou. On July 28, 2016, the Company entered into securities purchase agreements with Mr. Jiping Zhou and Mr. Dawei Li to issue and sell an aggregate of
      2,206,640
      shares of common stock of the Company, at $2.5
      per share, for an aggregate consideration of approximately $5.52
      million. On August 17, 2016, the Company issued these shares to the investors.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 10 and
      15, 2016, the Company repaid Bank of Dandong the one-year short term loans of RMB30
      million and RMB50
      million, respectively, obtained under its banking facilities in June 2015. On June 14, 2016, the Company renewed its banking facilities from Bank of Dandong to provide a maximum amount of RMB130
      million (approximately $19.5
      million), including three-year long-term loans and three-year revolving bank acceptance and letters of credit bills for the period from June 13, 2016 to June 12, 2019. The banking facilities were guaranteed by Mr. Xianqian Li, the Company&amp;#8217;s former CEO, Ms. Xiaoqiu Yu, the wife of the Company&amp;#8217;s former CEO, Shenzhen BAK, Mr. Yunfei Li, the Company&amp;#8217;s CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&amp;#8217;s wife. The facilities were also secured by part of its Dalian site&amp;#8217;s prepaid land use rights, buildings, construction in progress, machinery and equipment and pledged deposits. Under the banking facilities, from June to September 2016, the Company borrowed various three-year term bank loans that totaled RMB126.8
      million (approximately $19.0
      million), bearing fixed interest at
      7.2% per annum. The Company also borrowed a series of revolving bank acceptance totaled $0.6
      million from Bank of Dandong under the credit facilities, and bank deposit of
      50% was required to secure against these bank acceptance bills.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On July 6, 2016, the Company obtained banking facilities from Bank of Dalian to provide a maximum amount of RMB10
      million (approximately $1.5
      million) and bank acceptance bills of RMB40
      million (approximately $6.0
      million) to July 2017. The banking facilities were guaranteed by Mr. Yunfei Li, the Company&amp;#8217;s CEO, Ms. Qinghui Yuan, Mr. Li&amp;#8217;s wife, and Shenzhen BAK. Under the banking facilities, on July 6, 2016, the Company borrowed one year short-term loan of RMB10
      million (approximately $1.5
      million), bearing a fixed interest rate at
      6.525% per annum. The Company also borrowed a series of RMB40
      million (approximately $6.0
      million) of bank acceptance bills payable from Bank of Dalian, and bank deposit of
      50% was required to secure against these bank acceptance bills.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2016, the Company had unutilized committed banking facilities of $0.2
      million. The Company plans to renew these loans upon maturity.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is currently expanding its product lines and manufacturing capacity in its Dalian plant, which requires more funding to finance the expansion. The Company plans to raise additional funds through banks borrowings and equity financing in the future to meet its daily cash demands, if required.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;However, there can be no assurance that the Company will be successful in obtaining further financing. The Company expects that it will be able to secure more potential orders from the new energy market, especially from the electric car market. The Company believes that with the booming future market demand in high power lithium ion products, they can continue as a going concern and return to profitability.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The accompanying 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 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;Discontinued operations&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company had also been engaged in property leasing and management of its Research and Development Centre in Shenzhen since its completion in July 2013. Following the disposal of BAK International and in subsidiaries on June 30, 2014, the Company no longer engaged in property leasing and management. Thus, this business was accounted for as discontinued operations. Upon the disposal, the Company&amp;#8217;s former subsidiaries owed the Company a sum of $17.8
      million. The Company evaluated the collectability of the remaining amount and determined that $1.8
      million should be impaired and offset against the gain on disposal of subsidiaries from discontinued operations for the year ended September 30, 2014. During fiscal 2015, the Company determined that $1.8
      million was recoverable. The recovery was treated as an adjustment to the gain on disposal of subsidiaries from discontinued operations in 2015.
    &lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
  <cbak:ScheduleOfAdvancePaymentsFromInvestorsTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Mr. Shibin Mao&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          2,227,148
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Mr. Dawei Li&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,499,967
        &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;Mr. Ping Shen&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;
          1,499,967
        &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;Mr. Shangdong Liu&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,599,968
        &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;Ms. Lijuan Wang&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;
          1,500,000
        &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;Mr. Jiping Zhou&lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
          1,520,594
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" 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;
          9,847,644
        &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:ScheduleOfAdvancePaymentsFromInvestorsTableTextBlock>
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  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
			&lt;tr&gt;
				&lt;td valign="top" width="5%"&gt;
					&lt;b&gt;2.&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;Summary of Significant Accounting Policies and Practices&lt;/b&gt;&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;i&gt;(a) Principles of Consolidation&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The consolidated financial statements include the financial statements of the Company and its subsidiaries up to the date of disposal. All significant Intercompany balances and transactions have been eliminated prior to consolidation.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(b) Cash and Cash Equivalents&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Cash consists of cash on hand and in banks excluding pledged deposits. The Company considers all highly liquid debt instruments, with initial terms of less than three months to be cash equivalents. As of September 30, 2015 and 2016, there were no cash equivalents.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(c) Trade Accounts and Bills Receivable&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Trade accounts and bills receivable are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns. The allowance for doubtful accounts is the Company&amp;#8217;s best estimate of the amount of probable credit losses in the Company&amp;#8217;s existing trade accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Outstanding accounts receivable balances are reviewed individually for collectability. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(d) Inventories&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Inventories are stated at the lower of cost or market. The cost of inventories is determined using the weighted average cost method, and includes expenditures incurred in acquiring the inventories and bringing them to their existing location and condition. In case of finished goods and work in progress, the cost includes an appropriate share of production overhead based on normal operating capacity.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The Company regularly reviews the cost of inventories against their estimated fair market value and records a lower of cost or market write down for inventories that have costs in their excess of estimated market value.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(e) Property, Plant and Equipment&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Property, plant and equipment (except construction in progress) are stated at cost less accumulated depreciation and impairment charges. Depreciation is calculated based on the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the assets as follows:&lt;/p&gt;
				&lt;div align="left"&gt;
													&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="85%"&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;
										&amp;nbsp;&lt;/td&gt;
									&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
										5 &amp;#8211; 35 years&lt;/td&gt;
									&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
										&amp;nbsp;&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;nbsp;&lt;/td&gt;
									&lt;td align="right" nowrap="nowrap" width="12%"&gt;
										1 &amp;#8211; 15 years&lt;/td&gt;
									&lt;td align="left" width="2%"&gt;
										&amp;nbsp;&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;nbsp;&lt;/td&gt;
									&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
										1 &amp;#8211; 5 years&lt;/td&gt;
									&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
										&amp;nbsp;&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" width="1%"&gt;
										&amp;nbsp;&lt;/td&gt;
									&lt;td align="right" nowrap="nowrap" width="12%"&gt;
										5 &amp;#8211; 10 years&lt;/td&gt;
									&lt;td align="left" width="2%"&gt;
										&amp;nbsp;&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;
					The cost and accumulated depreciation of property, plant and equipment sold are removed from the consolidated balance sheets and resulting gains or losses are recognized in the consolidated statements of operations and comprehensive loss.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Construction in progress mainly represents expenditures in respect of the Company&amp;#8217;s corporate campus, including offices, factories and staff dormitories, under construction. All direct costs relating to the acquisition or construction of the Company&amp;#8217;s corporate campus and equipment, including interest charges on borrowings, are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					A long-lived asset to be disposed of by abandonment continues to be classified as held and used until it is disposed of.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(f) Prepaid Land Use Rights&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Land use rights are carried at cost and amortized on a straight-line basis over the period of rights of 50 years.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(g) Foreign Currency Transactions and Translation&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The reporting currency of the Company is the United States dollar (&amp;#8220;US dollar&amp;#8221;). The financial records of the Company&amp;#8217;s PRC operating subsidiaries are maintained in their local currency, the Renminbi (&amp;#8220;RMB&amp;#8221;), which is the functional currency. The financial records of the Company&amp;#8217;s subsidiaries established in other countries are maintained in their local currencies. Assets and liabilities of the subsidiaries are translated into the reporting currency at the exchange rates at the balance sheet date, equity accounts are translated at historical exchange rates, and income and expense items are translated using the average rate for the period. The translation adjustments are recorded in accumulated other comprehensive income under shareholders&amp;#8217; equity.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the period are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					RMB is not a fully convertible currency. All foreign exchange transactions involving RMB must take place either through the People&amp;#8217;s Bank of China (the &amp;#8220;PBOC&amp;#8221;) or other institutions authorized to buy and sell foreign exchange. The exchange rates adopted for the foreign exchange transactions are the rates of exchange quoted by the PBOC, which are determined largely by supply and demand. Translation of amounts from RMB into US dollars has been made at the following exchange rates for the respective years:&lt;/p&gt;
											&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" nowrap="nowrap"&gt;
									September 30, 2016&lt;/td&gt;
								&lt;td align="left" nowrap="nowrap" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" nowrap="nowrap" width="22%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" nowrap="nowrap" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" bgcolor="#e6efff"&gt;
									Balance sheet, except for equity accounts&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%"&gt;
									RMB6.6714 to $1.00&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left"&gt;
									Income statement and cash flows&lt;/td&gt;
								&lt;td align="left" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" nowrap="nowrap" width="22%"&gt;
									RMB6.5325 to $1.00&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
						&lt;/table&gt;
				&lt;br /&gt;
											&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left"&gt;
									September 30, 2015&lt;/td&gt;
								&lt;td align="left" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" nowrap="nowrap" width="22%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" bgcolor="#e6efff"&gt;
									Balance sheet, except for equity accounts&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%"&gt;
									RMB6.3564 to $1.00&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left"&gt;
									Income statement and cash flows&lt;/td&gt;
								&lt;td align="left" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" nowrap="nowrap" width="22%"&gt;
									RMB6.2224 to $1.00&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&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;(h) Intangible Assets&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Intangible assets are stated in the balance sheet at cost less accumulated amortization and impairment, if any. The costs of the intangible assets are amortized on a straight-line basis over their estimated useful lives. The respective amortization periods for the intangible assets are as follows:&lt;/p&gt;
				&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;
							Computer software&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
							10 years&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;
							&amp;nbsp;&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) Impairment of Long-lived Assets&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Long-lived assets, which include property, plant and equipment, prepaid land use rights and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(j) Revenue Recognition&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The Company recognizes revenue on product sales when products are delivered and the customer takes ownership and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of an arrangement exists and the sales price is fixed or determinable.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Net sales of products represent the invoiced value of goods sold, net of value added taxes (&amp;#8220;VAT&amp;#8221;), sales returns, trade discounts and allowances. The Company is subject to VAT which is levied at the rate of 17% on the invoiced value of products sold. Output VAT is borne by customers in addition to the invoiced value of sales and input VAT is borne by the Company in addition to the invoiced value of purchases to the extent not refunded for export sales. Provision for sales returns are recorded as a reduction of revenue in the same period that revenue is recognized. The provision for sales returns, which is based on historical sales returns data, is the Company&amp;#8217;s best estimate of the amount of goods that will be returned from its customers.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(k) Cost of Revenues&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Cost of revenues consists primarily of material costs, employee compensation, depreciation and related expenses, which are directly attributable to the production of products. Write-down of inventories to lower of cost or market is also recorded in cost of revenues.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(l) Income Taxes&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations and comprehensive loss in the period that includes the enactment date.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The impact of an uncertain income tax positions on the income tax return must be recognized at the largest amount that is more likely than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The significant uncertain tax position arose from the subsidies granted by the local government for the Company&amp;#8217;s PRC subsidiary, which may be modified or challenged by the central government or the tax authority. A reconciliation of October 1, 2014, through September 30, 2016 amount of unrecognized tax benefits excluding interest and penalties (&amp;quot;Gross UTB&amp;quot;) is as follows:&lt;/p&gt;
											&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" nowrap="nowrap"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									Gross UTB&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									Surcharge&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									Net UTB&lt;/td&gt;
								&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;
									&lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
										Balance as of October 1, 2014&lt;/p&gt;
								&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;
									$&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
									&amp;nbsp; -&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;
									$&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
									&amp;nbsp;-$&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
									-&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left"&gt;
									&lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
										Increase in unrecognized tax benefits taken in current year&lt;/p&gt;
								&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									1,815,100&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&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;nbsp;&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									1,815,100&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" bgcolor="#e6efff"&gt;
									&lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
										Balance as of September 30, 2015&lt;/p&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;
									1,815,100&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="1%"&gt;
									$&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
									&amp;nbsp;-$&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
									1,815,100&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left"&gt;
									&lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
										Transfer from current taxes payable&lt;/p&gt;
								&lt;/td&gt;
								&lt;td align="left" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" width="10%"&gt;
									5,108,878&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" width="10%"&gt;
									-&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" width="10%"&gt;
									5,108,878&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
							&lt;/tr&gt;
							&lt;tr valign="top"&gt;
								&lt;td align="left" bgcolor="#e6efff"&gt;
									&lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
										Decrease in unrecognized tax benefits taken in current year*&lt;/p&gt;
								&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									(23,274&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;nbsp;&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;nbsp;&lt;/td&gt;
								&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;
									(23,274&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;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
										Balance as of September 30, 2016&lt;/p&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="10%"&gt;
									6,900,704&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
									$&lt;/td&gt;
								&lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
									&amp;nbsp;-$&lt;/td&gt;
								&lt;td align="left" width="2%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
									&amp;nbsp;&lt;/td&gt;
								&lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%"&gt;
									6,900,704&lt;/td&gt;
								&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;
									&amp;nbsp;&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, 2016 and 2015, the Company had not accrued any interest and penalties related to unrecognized tax benefits.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The Company&amp;#8217;s Chinese subsidiaries are subject to taxation in the PRC. The PRC income tax returns are generally not subject to examination by the tax authorities for tax years before calendar (tax) year 2010. With a few exceptions, the calendar (tax) years 2011 -2015 remain open to examination by tax authorities in the PRC.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(m) Research and Development and Advertising Expenses&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Research and development and advertising expenses are expensed as incurred. Research and development expenses consist primarily of remuneration for research and development staff, depreciation and material costs for research and development. Advertising expenses, included in sales and marketing expenses were insignificant for the years ended September 30, 2015 and 2016.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(n) Bills Payable&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Bills payable represent bills issued by financial institutions to the Company&amp;#8217;s vendors. The Company&amp;#8217;s vendors receive payments from the financial institutions directly upon maturity of the bills and the Company is obliged to repay the face value of the bills to the financial institutions.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(o) Government Grants&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 subsidiaries in China receive government subsidies from local Chinese government agencies in accordance with relevant Chinese government policies. In general, the Company presents the government subsidies received as part of other income unless the subsidies received are earmarked to compensate a specific expense, which have been accounted for by offsetting the specific expense, such as research and development expense, interest expenses and removal costs. Unearned government subsidies received are deferred for recognition until the criteria for such recognition could be met.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Grants applicable to land are amortized over the life of the depreciable facilities constructed on it. For research and development expenses, the Company matches and offsets the government grants with the expenses of the research and development activities as specified in the grant approval document in the corresponding period when such expenses are incurred.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(p) Share-based Compensation&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The Company adopted the provisions of ASC Topic 718 which requires the Company to measure and recognize compensation expenses for an award of an equity instrument based on the grant-date fair value. The cost is recognized over the vesting period (or the requisite service period). ASC Topic 718 also requires the Company to measure the cost of a liability classified award based on its current fair value. The fair value of the award will be remeasured subsequently at each reporting date through the settlement date. Changes in fair value during the requisite service period are recognized as compensation cost over that period. Further, ASC Topic 718 requires the Company to estimate forfeitures in calculating the expense related to stock-based compensation.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The fair value of each option award is estimated on the date of grant using the Black-Scholes Option Valuation Model. The expected volatility was based on the historical volatilities of the Company&amp;#8217;s listed common stocks in the United States and other relevant market information. The Company uses historical data to estimate share option exercises and employee departure behavior used in the valuation model. The expected terms of share options granted is derived from the output of the option pricing model and represents the period of time that share options granted are expected to be outstanding. Since the share options once exercised will primarily trade in the U.S. capital market, the risk-free rate for periods within the contractual term of the share option is based on the U.S. Treasury yield curve in effect at the time of grant.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(q) Retirement and Other Postretirement Benefits&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Contributions to retirement schemes (which are defined contribution plans) are charged to cost of revenues, research and development expenses, sales and marketing expenses and general and administrative expenses in the statement of operations and comprehensive loss as and when the related employee service is provided.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(r) Earnings (Loss) per Share&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Basic earnings (loss) per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the year. Diluted earnings (loss) per share is computed by dividing net earnings (loss) by the sum of the weighted average number of ordinary shares outstanding and dilutive potential ordinary shares during the year.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(s) Use of Estimates&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The preparation of the consolidated financial statements in accordance with US GAAP requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the recoverability of the carrying amount of long-lived assets; unrecognized tax benefits, valuation allowance for obsolete inventories, receivables and deferred tax assets; provision for warranty and sales returns; and valuation of share-based compensation expense. Actual results could differ from those estimates.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(t) Segment Reporting&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The Company uses the &amp;#8220;management approach&amp;#8221; in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company&amp;#8217;s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company&amp;#8217;s reportable segments. Management, including the chief operating decision maker, reviews operating results solely by monthly revenue of Li-ion rechargeable batteries (but not by subproduct type or geographic area) and operating results of the Company and, as such, the Company has determined that the Company has one operating segment as defined by ASC Topic 280 &amp;#8220;Segment Reporting&amp;#8221;.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(u) Commitments and Contingencies&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(v) Reclassification&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					The amount of unrecognized tax benefits on the Company&amp;#8217;s deferred government grant included in the 2015 financial statements have been reclassified to conform to the 2016 financial statement presentation. Total liabilities and total shareholders&amp;#8217; equity as of September 30, 2015 remained unchanged as a result of this reclassification.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					&lt;i&gt;(w) Recently Issued Accounting Standards&lt;/i&gt;&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In June 2014, the FASB issued ASU 2014-12, &amp;quot;Compensation - Stock Compensation (Topic 718)&amp;quot; which provides explicit guidance on the treatment of awards with performance targets that could be achieved after the requisite service period. The amendments in ASU 2014-12 are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. The Company does not expect that the adoption will have a material 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;
					In August 2014, the FASB issued ASU 2014-15, &amp;quot;Presentation of Financial Statements-Going concern (Subtopic 205-40) which provides guidance to an organization&amp;#8217;s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. This guidance in ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. The Company does not expect that the adoption will have a material 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;
					In November 2014, FASB issued Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force).The amendments permit the use of the Fed Funds Effective Swap Rate (also referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest rate for hedge accounting purposes. Public business entities are required to implement the new requirements in fiscal years (and interim periods within those fiscal years) beginning after December 15, 2015. The Company does not expect the adoption of ASU 2014-16 to have a material 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;
					In February 2015, the FASB issued ASU 2015-02 &amp;quot;Consolidation (Topic 810): Amendments to the Consolidation Analysis.&amp;quot; ASU 2015-02 changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. It is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The Company is currently in the process of evaluating the impact of the adoption of ASU 2015-02 on its consolidated financial statements.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In April 2015, the FASB issued ASU 2015-03 &amp;#8220;Simplifying the Presentation of Debt Issuance Costs&amp;#8221;, which changes the presentation of debt issuance costs in the financial statements. ASU 2015-03 requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The guidance is effective for annual reporting periods beginning after December 15, 2016, with early adoption permitted. The guidance will be applied retrospectively to each period presented. The adoption of this standard update is not expected to have any impact on the Company's financial statements.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In July 2015, the FASB issued ASU 2015-11, Inventory, which requires an entity to measure inventory within the scope at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of ASU 2015-11 to have a material 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;
					In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. The Company does not expect the adoption of ASU 2015-16 to have a material 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;
					In January 2016, the FASB issued ASU 2016-01, &amp;#8220;Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.&amp;#8221; The amendments in this update require all equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments in this update also require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. The amendments in ASU 2016-01 are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company does not expect that the adoption will have a material 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;
					In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The new standard establishes a right-of-use (&amp;#8220;ROU&amp;#8221;) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company does not expect that the adoption will have a material 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;
					In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. In July 2015, the FASB approved a one-year deferral of the effective date of the new revenue recognition standard. The amendments in ASU 2014-09 are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The standard permits the use of either the retrospective or cumulative effect transition method. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations (Reporting Revenue versus Net). In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing. In May 2016, the FASB issued ASU 2016-11, Revenue from Contracts with Customers (Topic 606) and Derivatives and Hedging (Topic 815) - Rescission of SEC Guidance Because of ASU 2014-09 and 2014-16, and ASU 2016-12, Revenue from Contracts with Customers (Topic 606) - Narrow Scope Improvements and Practical Expedients. These ASUs clarify the implementation guidance on a few narrow areas and adds some practical expedients to the guidance Topic 606. The Company is evaluating the effect the ASUs will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of these standards on its ongoing financial reporting.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In March 2016, the FASB issued ASU No. 2016-07, Simplifying the Transition to the Equity Method of Accounting, which eliminates the requirement to apply the equity method of accounting retrospectively when a reporting entity obtains significant influence over a previously held investment. The amendments in ASU 2016-07 are effective for public companies for fiscal years beginning after December 15, 2016 including interim periods therein. Early adoption is permitted. The new standard should be applied prospectively for investments that qualify for the equity method of accounting after the effective date. The Company does not expect that the adoption will have a material 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;
					In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting, which includes amendments to accounting for income taxes at settlement, forfeitures, and net settlements to cover withholding taxes. The amendments in ASU 2016-09 are effective for public companies for fiscal years beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted but requires all elements of the amendments to be adopted at once rather than individually. The Company is evaluating the effect that ASU No. 2016-09 will have on the Company&amp;#8217;s consolidated financial statements and related disclosures.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In June 2016, the FASB issued Accounting Standards Update (&amp;quot;ASU&amp;quot;) 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements and related disclosures.&lt;/p&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 clarifies the presentation and classification of certain cash receipts and cash payments in the statement of cash flows. This ASU is effective for public business entities for fiscal years, and interim periods within those years, beginning after December 15, 2017. Early adoption is permitted. The Company is currently assessing the potential impact of ASU 2016-15 on its financial statements and related disclosures.&lt;/p&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
					In October 2016, the FASB issued ASU No. 2016-16&amp;#8212;Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. This ASU improves the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. This ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2017. Early adoption is permitted. The Company does not anticipate that the adoption of this ASU to 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;
					In October 2016, the FASB issued ASU No. 2016-17, Consolidation (Topic 810): Interests Held through Related Parties That Are Under Common Control. The amendments in this ASU change how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2016. The Company does not expect the adoption of this ASU to have a material 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;
					In November 2016, the FASB issued Accounting Standards Update 2016-18 (ASU 2016-18), Statement of Cash Flows: Restricted Cash. This ASU provides guidance on the classification of restricted cash in the statement of cash flows. The amendments in this ASU are effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted. The amendments in the ASU should be adopted on a retrospective basis. The Company does not expect that adoption of this ASU to have a material effect 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:SignificantAccountingPoliciesTextBlock>
  <us-gaap:ConsolidationPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(a) Principles of Consolidation&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The consolidated financial statements include the financial statements of the Company and its subsidiaries up to the date of disposal. All significant Intercompany balances and transactions have been eliminated prior to consolidation.&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
  <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(b) Cash and Cash Equivalents&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Cash consists of cash on hand and in banks excluding pledged deposits. The Company considers all highly liquid debt instruments, with initial terms of less than three months to be cash equivalents. As of September 30, 2015 and 2016, there were no cash equivalents.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
  <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(c) Trade Accounts and Bills Receivable&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Trade accounts and bills receivable are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns. The allowance for doubtful accounts is the Company&amp;#8217;s best estimate of the amount of probable credit losses in the Company&amp;#8217;s existing trade accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding accounts receivable balances are reviewed individually for collectability. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
  <us-gaap:InventoryPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(d) Inventories&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Inventories are stated at the lower of cost or market. The cost of inventories is determined using the weighted average cost method, and includes expenditures incurred in acquiring the inventories and bringing them to their existing location and condition. In case of finished goods and work in progress, the cost includes an appropriate share of production overhead based on normal operating capacity.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company regularly reviews the cost of inventories against their estimated fair market value and records a lower of cost or market write down for inventories that have costs in their excess of estimated market value.&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
  <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(e) Property, Plant and Equipment&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Property, plant and equipment (except construction in progress) are stated at cost less accumulated depreciation and impairment charges. Depreciation is calculated based on the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the assets as follows:&lt;/p&gt;
  &lt;div align="left"&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="85%"&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;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              5
              &amp;#8211;
              35
              years
            &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" nowrap="nowrap" width="12%"&gt;
              1
              &amp;#8211;
              15
              years
            &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" nowrap="nowrap" width="12%"&gt;
              1
              &amp;#8211;
              5
              years
            &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" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" nowrap="nowrap" width="12%"&gt;
              5
              &amp;#8211;
              10
              years
            &lt;/td&gt;
            &lt;td align="left" 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;The cost and accumulated depreciation of property, plant and equipment sold are removed from the consolidated balance sheets and resulting gains or losses are recognized in the consolidated statements of operations and comprehensive loss.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Construction in progress mainly represents expenditures in respect of the Company&amp;#8217;s corporate campus, including offices, factories and staff dormitories, under construction. All direct costs relating to the acquisition or construction of the Company&amp;#8217;s corporate campus and equipment, including interest charges on borrowings, are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;A long-lived asset to be disposed of by abandonment continues to be classified as held and used until it is disposed of.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
  <us-gaap:LeasePolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(f) Prepaid Land Use Rights&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    Land use rights are carried at cost and amortized on a straight-line basis over the period of rights of
    50
    years.
  &lt;/p&gt;</us-gaap:LeasePolicyTextBlock>
  <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(g) Foreign Currency Transactions and Translation&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The reporting currency of the Company is the United States dollar (&amp;#8220;US dollar&amp;#8221;). The financial records of the Company&amp;#8217;s PRC operating subsidiaries are maintained in their local currency, the Renminbi (&amp;#8220;RMB&amp;#8221;), which is the functional currency. The financial records of the Company&amp;#8217;s subsidiaries established in other countries are maintained in their local currencies. Assets and liabilities of the subsidiaries are translated into the reporting currency at the exchange rates at the balance sheet date, equity accounts are translated at historical exchange rates, and income and expense items are translated using the average rate for the period. The translation adjustments are recorded in accumulated other comprehensive income under shareholders&amp;#8217; equity.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the period are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;RMB is not a fully convertible currency. All foreign exchange transactions involving RMB must take place either through the People&amp;#8217;s Bank of China (the &amp;#8220;PBOC&amp;#8221;) or other institutions authorized to buy and sell foreign exchange. The exchange rates adopted for the foreign exchange transactions are the rates of exchange quoted by the PBOC, which are determined largely by supply and demand. Translation of amounts from RMB into US dollars has been made at the following exchange rates for the respective years:&lt;/p&gt;
          &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" nowrap="nowrap"&gt;September 30, 2016&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="22%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Balance sheet, except for equity accounts&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%"&gt;
            RMB6.6714
            to $1.00
          &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;Income statement and cash flows&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" nowrap="nowrap" width="22%"&gt;
            RMB6.5325
            to $1.00
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
      &lt;/table&gt;
  &lt;br/&gt;
          &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;September 30, 2015&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="22%"&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;Balance sheet, except for equity accounts&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%"&gt;
            RMB6.3564
            to $1.00
          &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;Income statement and cash flows&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" nowrap="nowrap" width="22%"&gt;
            RMB6.2224
            to $1.00
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
      &lt;/table&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
  <us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(h) Intangible Assets&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intangible assets are stated in the balance sheet at cost less accumulated amortization and impairment, if any. The costs of the intangible assets are amortized on a straight-line basis over their estimated useful lives. The respective amortization periods for the intangible assets are as follows:&lt;/p&gt;
  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Computer software&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
        10
        years
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IntangibleAssetsFiniteLivedPolicy>
  <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(i) Impairment of Long-lived Assets&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Long-lived assets, which include property, plant and equipment, prepaid land use rights and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock>
  <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(j) Revenue Recognition&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company recognizes revenue on product sales when products are delivered and the customer takes ownership and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of an arrangement exists and the sales price is fixed or determinable.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    Net sales of products represent the invoiced value of goods sold, net of value added taxes (&amp;#8220;VAT&amp;#8221;), sales returns, trade discounts and allowances. The Company is subject to VAT which is levied at the rate of
    17% on the invoiced value of products sold. Output VAT is borne by customers in addition to the invoiced value of sales and input VAT is borne by the Company in addition to the invoiced value of purchases to the extent not refunded for export sales. Provision for sales returns are recorded as a reduction of revenue in the same period that revenue is recognized. The provision for sales returns, which is based on historical sales returns data, is the Company&amp;#8217;s best estimate of the amount of goods that will be returned from its customers.
  &lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
  <us-gaap:CostOfSalesPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(k) Cost of Revenues&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Cost of revenues consists primarily of material costs, employee compensation, depreciation and related expenses, which are directly attributable to the production of products. Write-down of inventories to lower of cost or market is also recorded in cost of revenues.&lt;/p&gt;</us-gaap:CostOfSalesPolicyTextBlock>
  <us-gaap:IncomeTaxPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(l) Income Taxes&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations and comprehensive loss in the period that includes the enactment date.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    The impact of an uncertain income tax positions on the income tax return must be recognized at the largest amount that is more likely than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a
    50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The significant uncertain tax position arose from the subsidies granted by the local government for the Company&amp;#8217;s PRC subsidiary, which may be modified or challenged by the central government or the tax authority. A reconciliation of October 1, 2014, through September 30, 2016 amount of unrecognized tax benefits excluding interest and penalties ("Gross UTB") is as follows:&lt;/p&gt;
          &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;Gross UTB&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;Surcharge&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;Net UTB&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" 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" nowrap="nowrap"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of October 1, 2014&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
            &amp;#160;
            -
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;&amp;#160;-$&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Increase in unrecognized tax benefits taken in current year&lt;/p&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="10%"&gt;
            1,815,100
          &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" 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;
            1,815,100
          &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;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of September 30, 2015&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
            1,815,100
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;&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="10%"&gt;
            1,815,100
          &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;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Transfer from current taxes payable&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="10%"&gt;
            5,108,878
          &lt;/td&gt;
          &lt;td align="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="right" width="10%"&gt;
            5,108,878
          &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;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Decrease in unrecognized tax benefits taken in current year*&lt;/p&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;
            (23,274
          &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;
            -
          &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;
            (23,274
          &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;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of September 30, 2016&lt;/p&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="10%"&gt;
            6,900,704
          &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;
            6,900,704
          &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;As of September 30, 2016 and 2015, the Company had not accrued any interest and penalties related to unrecognized tax benefits.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s Chinese subsidiaries are subject to taxation in the PRC. The PRC income tax returns are generally not subject to examination by the tax authorities for tax years before calendar (tax) year 2010. With a few exceptions, the calendar (tax) years 2011 -2015 remain open to examination by tax authorities in the PRC.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
  <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(m) Research and Development and Advertising Expenses&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Research and development and advertising expenses are expensed as incurred. Research and development expenses consist primarily of remuneration for research and development staff, depreciation and material costs for research and development. Advertising expenses, included in sales and marketing expenses were insignificant for the years ended September 30, 2015 and 2016.&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
  <cbak:BillsPayablePolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(n) Bills Payable&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Bills payable represent bills issued by financial institutions to the Company&amp;#8217;s vendors. The Company&amp;#8217;s vendors receive payments from the financial institutions directly upon maturity of the bills and the Company is obliged to repay the face value of the bills to the financial institutions.&lt;/p&gt;</cbak:BillsPayablePolicyTextBlock>
  <cbak:GovernmentGrantsPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(o) Government Grants&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 subsidiaries in China receive government subsidies from local Chinese government agencies in accordance with relevant Chinese government policies. In general, the Company presents the government subsidies received as part of other income unless the subsidies received are earmarked to compensate a specific expense, which have been accounted for by offsetting the specific expense, such as research and development expense, interest expenses and removal costs. Unearned government subsidies received are deferred for recognition until the criteria for such recognition could be met.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Grants applicable to land are amortized over the life of the depreciable facilities constructed on it. For research and development expenses, the Company matches and offsets the government grants with the expenses of the research and development activities as specified in the grant approval document in the corresponding period when such expenses are incurred.&lt;/p&gt;</cbak:GovernmentGrantsPolicyTextBlock>
  <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(p) Share-based Compensation&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company adopted the provisions of ASC Topic 718 which requires the Company to measure and recognize compensation expenses for an award of an equity instrument based on the grant-date fair value. The cost is recognized over the vesting period (or the requisite service period). ASC Topic 718 also requires the Company to measure the cost of a liability classified award based on its current fair value. The fair value of the award will be remeasured subsequently at each reporting date through the settlement date. Changes in fair value during the requisite service period are recognized as compensation cost over that period. Further, ASC Topic 718 requires the Company to estimate forfeitures in calculating the expense related to stock-based compensation.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of each option award is estimated on the date of grant using the Black-Scholes Option Valuation Model. The expected volatility was based on the historical volatilities of the Company&amp;#8217;s listed common stocks in the United States and other relevant market information. The Company uses historical data to estimate share option exercises and employee departure behavior used in the valuation model. The expected terms of share options granted is derived from the output of the option pricing model and represents the period of time that share options granted are expected to be outstanding. Since the share options once exercised will primarily trade in the U.S. capital market, the risk-free rate for periods within the contractual term of the share option is based on the U.S. Treasury yield curve in effect at the time of grant.&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
  <us-gaap:PensionAndOtherPostretirementPlansPolicy contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(q) Retirement and Other Postretirement Benefits&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Contributions to retirement schemes (which are defined contribution plans) are charged to cost of revenues, research and development expenses, sales and marketing expenses and general and administrative expenses in the statement of operations and comprehensive loss as and when the related employee service is provided.&lt;/p&gt;</us-gaap:PensionAndOtherPostretirementPlansPolicy>
  <us-gaap:EarningsPerSharePolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(r) Earnings (Loss) per Share&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Basic earnings (loss) per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the year. Diluted earnings (loss) per share is computed by dividing net earnings (loss) by the sum of the weighted average number of ordinary shares outstanding and dilutive potential ordinary shares during the year.&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
  <us-gaap:UseOfEstimates contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(s) Use of Estimates&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The preparation of the consolidated financial statements in accordance with US GAAP requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the recoverability of the carrying amount of long-lived assets; unrecognized tax benefits, valuation allowance for obsolete inventories, receivables and deferred tax assets; provision for warranty and sales returns; and valuation of share-based compensation expense. Actual results could differ from those estimates.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(t) Segment Reporting&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company uses the &amp;#8220;management approach&amp;#8221; in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company&amp;#8217;s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company&amp;#8217;s reportable segments. Management, including the chief operating decision maker, reviews operating results solely by monthly revenue of Li-ion rechargeable batteries (but not by subproduct type or geographic area) and operating results of the Company and, as such, the Company has determined that the Company has one operating segment as defined by ASC Topic 280 &amp;#8220;Segment Reporting&amp;#8221;.&lt;/p&gt;</us-gaap:SegmentReportingPolicyPolicyTextBlock>
  <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(u) Commitments and Contingencies&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
  <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(v) Reclassification&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The amount of unrecognized tax benefits on the Company&amp;#8217;s deferred government grant included in the 2015 financial statements have been reclassified to conform to the 2016 financial statement presentation. Total liabilities and total shareholders&amp;#8217; equity as of September 30, 2015 remained unchanged as a result of this reclassification.&lt;/p&gt;</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
    &lt;i&gt;(w) Recently Issued Accounting Standards&lt;/i&gt;
  &lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In June 2014, the FASB issued ASU 2014-12, "Compensation - Stock Compensation (Topic 718)" which provides explicit guidance on the treatment of awards with performance targets that could be achieved after the requisite service period. The amendments in ASU 2014-12 are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. The Company does not expect that the adoption will have a material 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;In August 2014, the FASB issued ASU 2014-15, "Presentation of Financial Statements-Going concern (Subtopic 205-40) which provides guidance to an organization&amp;#8217;s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. This guidance in ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. The Company does not expect that the adoption will have a material 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;In November 2014, FASB issued Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force).The amendments permit the use of the Fed Funds Effective Swap Rate (also referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest rate for hedge accounting purposes. Public business entities are required to implement the new requirements in fiscal years (and interim periods within those fiscal years) beginning after December 15, 2015. The Company does not expect the adoption of ASU 2014-16 to have a material 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;In February 2015, the FASB issued ASU 2015-02 "Consolidation (Topic 810): Amendments to the Consolidation Analysis." ASU 2015-02 changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. It is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The Company is currently in the process of evaluating the impact of the adoption of ASU 2015-02 on its consolidated financial statements.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In April 2015, the FASB issued ASU 2015-03 &amp;#8220;Simplifying the Presentation of Debt Issuance Costs&amp;#8221;, which changes the presentation of debt issuance costs in the financial statements. ASU 2015-03 requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The guidance is effective for annual reporting periods beginning after December 15, 2016, with early adoption permitted. The guidance will be applied retrospectively to each period presented. The adoption of this standard update is not expected to have any impact on the Company's financial statements.&lt;/p&gt;
  &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;In July 2015, the FASB issued ASU 2015-11, Inventory, which requires an entity to measure inventory within the scope at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of ASU 2015-11 to have a material 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;In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. The Company does not expect the adoption of ASU 2015-16 to have a material impact on its consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="85%"&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;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
        5
        &amp;#8211;
        35
        years
      &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" nowrap="nowrap" width="12%"&gt;
        1
        &amp;#8211;
        15
        years
      &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" nowrap="nowrap" width="12%"&gt;
        1
        &amp;#8211;
        5
        years
      &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" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" nowrap="nowrap" width="12%"&gt;
        5
        &amp;#8211;
        10
        years
      &lt;/td&gt;
      &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsTableTextBlock>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroZFiveSixSevengTwqXPnSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroZFiveSixSevengTwqXPnSeven>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroEighttFourtFiveWZeroTwoOneDnSix contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">35</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroEighttFourtFiveWZeroTwoOneDnSix>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerofDcfTwoTldSevenRtZ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerofDcfTwoTldSevenRtZ>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroypKyrFtTzSevenqSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">15</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroypKyrFtTzSevenqSeven>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerozfkFivedZeroXmVwpT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerozfkFivedZeroXmVwpT>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroVzzTrwEightQPOnezJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">5</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroVzzTrwEightQPOnezJ>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroBEightySixSixRfMqXSevenSix contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroBEightySixSixRfMqXSevenSix>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerokThreeHvkTwoffNsNC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">10</cbak:ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerokThreeHvkTwoffNsNC>
  <cbak:ScheduleOfExchangeRatesTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap"&gt;September 30, 2016&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" width="22%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff"&gt;Balance sheet, except for equity accounts&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%"&gt;
        RMB6.6714
        to $1.00
      &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;Income statement and cash flows&lt;/td&gt;
      &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" nowrap="nowrap" width="22%"&gt;
        RMB6.5325
        to $1.00
      &lt;/td&gt;
      &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</cbak:ScheduleOfExchangeRatesTableTextBlock>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroZSevensXDdpFfFourFourSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="4">6.6714</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroZSevensXDdpFfFourFourSeven>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroSixZeroTmFourTqxzFzT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="2">1.00</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroSixZeroTmFourTqxzFzT>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroXDBFiveOneFiveDFivezFiveZeroh contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="4">6.5325</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroXDBFiveOneFiveDFivezFiveZeroh>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZerobDyfTwoNineSevenpQZDTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="2">1.00</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZerobDyfTwoNineSevenpQZDTwo>
  <cbak:ScheduleOfExchangeRatesTableTextBlock contextRef="cx_01_October_2014_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left"&gt;September 30, 2015&lt;/td&gt;
      &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" width="22%"&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;Balance sheet, except for equity accounts&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%"&gt;
        RMB6.3564
        to $1.00
      &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;Income statement and cash flows&lt;/td&gt;
      &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" nowrap="nowrap" width="22%"&gt;
        RMB6.2224
        to $1.00
      &lt;/td&gt;
      &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</cbak:ScheduleOfExchangeRatesTableTextBlock>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZerosqnMgZQpsHvs contextRef="cx_01_October_2014_TO_30_September_2015" unitRef="cny" decimals="4">6.3564</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZerosqnMgZQpsHvs>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeromqzWnBFiveQdKMJ contextRef="cx_01_October_2014_TO_30_September_2015" unitRef="usd" decimals="2">1.00</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeromqzWnBFiveQdKMJ>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroFourZfzdTVwTwoFivehR contextRef="cx_01_October_2014_TO_30_September_2015" unitRef="cny" decimals="4">6.2224</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroFourZfzdTVwTwoFivehR>
  <cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroqXKgFOnetXFivecSevenJ contextRef="cx_01_October_2014_TO_30_September_2015" unitRef="usd" decimals="2">1.00</cbak:ScheduleOfExchangeRatesZeroThreeFourThreeNineZeroqXKgFOnetXFivecSevenJ>
  <cbak:ScheduleOfEstimatedUsefulLivesOfTheIntangibleAssetsTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;Gross UTB&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;Surcharge&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%"&gt;Net UTB&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" 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" nowrap="nowrap"&gt;
        &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of October 1, 2014&lt;/p&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
        &amp;#160;
        -
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;&amp;#160;-$&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%"&gt;
        -
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left"&gt;
        &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Increase in unrecognized tax benefits taken in current year&lt;/p&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="10%"&gt;
        1,815,100
      &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" 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;
        1,815,100
      &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;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of September 30, 2015&lt;/p&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;
        1,815,100
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" width="10%"&gt;&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="10%"&gt;
        1,815,100
      &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;
        &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Transfer from current taxes payable&lt;/p&gt;
      &lt;/td&gt;
      &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" width="10%"&gt;
        5,108,878
      &lt;/td&gt;
      &lt;td align="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="right" width="10%"&gt;
        5,108,878
      &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;
        &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Decrease in unrecognized tax benefits taken in current year*&lt;/p&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;
        (23,274
      &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;
        -
      &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;
        (23,274
      &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;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of September 30, 2016&lt;/p&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="10%"&gt;
        6,900,704
      &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;
        6,900,704
      &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:ScheduleOfEstimatedUsefulLivesOfTheIntangibleAssetsTableTextBlock>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerofplTwoTMTZPrcb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerofplTwoTMTZPrcb>
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  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerocHTXQzQPScCR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1815100</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerocHTXQzQPScCR>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXkkFivebnMThreeVhOnev contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXkkFivebnMThreeVhOnev>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroEightZerothJZeroMFiveTpzM contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1815100</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroEightZerothJZeroMFiveTpzM>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroOnePRSSixbwsdHFiveFive contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1815100</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroOnePRSSixbwsdHFiveFive>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerogbLcmyGsSevenNinexThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1815100</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerogbLcmyGsSevenNinexThree>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeromCdFbZpCZSKT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5108878</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeromCdFbZpCZSKT>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerosnCPPDdXTtMThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerosnCPPDdXTtMThree>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroBlZeroOneggGThreevbpThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5108878</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroBlZeroOneggGThreevbpThree>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroHWSevenvyszWNNwf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-23274</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroHWSevenvyszWNNwf>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXrhZCSevenxOneFourmLw contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXrhZCSevenxOneFourmLw>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXFSixNFivecNDGLzOne contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-23274</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXFSixNFivecNDGLzOne>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroHxpkxqGNvSevenZeroH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6900704</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroHxpkxqGNvSevenZeroH>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroMHLVcgtCdNVEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6900704</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroMHLVcgtCdNVEight>
  <cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroNinemTJNCLfsGzR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">50</cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroNinemTJNCLfsGzR>
  <cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroRNEightmFiveLcktzSSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">10</cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroRNEightmFiveLcktzSSeven>
  <cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroLRfmvJFourXwPNV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">0.17</cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroLRfmvJFourXwPNV>
  <cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroTFiveWEightOneNinewCSixFWF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">0.50</cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroTFiveWEightOneNinewCSixFWF>
  <cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeropSZTRSixSsmkwThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="m" decimals="0">12</cbak:SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeropSZTRSixSsmkwThree>
  <cbak:PledgedDepositsTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;3.&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;Pledged deposits&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Pledged deposits as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;Pledged deposits with bank for:&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Bills payable&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              1,461,757
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              3,305,305
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Letters of credit&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              57,844
            &lt;/td&gt;
            &lt;td align="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;
              -
            &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 width="5%"&gt;&amp;#160;&lt;/td&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="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" 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;
              1,263,722
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              1,519,601
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              4,569,027
            &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;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;
          &lt;b&gt;*&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;
            On July 7, 2016, Shenzhen Huijie Purification System Engineering Co., Ltd (&amp;#8220;Shenzhen Huijie&amp;#8221;), one of the Company&amp;#8217;s contractors, filed a lawsuit against Dalian BAK Power in the Peoples&amp;#8217; Court of Zhuanghe City, Dalian for the failure to pay pursuant to the terms of the contract and entrusted part of the project of the contract to a third party without their prior consent. The plaintiff sought a total amount of $1,263,722
            (RMB8,430,792), including construction costs of $0.9
            million (RMB6.3
            million), interest of $30,689
            (RMB0.2
            million) and compensation of $0.3
            million (RMB1.9
            million), which we already accrued for as of September 30, 2016. On September 7, 2016, upon the request of Shenzhen Huijie, the Court froze Dalian BAK Power&amp;#8217;s bank deposits totaling $1,263,722
            (RMB8,430,792) for a period of one year.
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:PledgedDepositsTextBlock>
  <us-gaap:ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;Pledged deposits with bank for:&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Bills payable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,461,757
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          3,305,305
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Letters of credit&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          57,844
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Others*&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          1,263,722
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          1,519,601
        &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;
          4,569,027
        &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:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightSJWVRgEightDVQWEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1461757</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightSJWVRgEightDVQWEight>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightxKBDgFSlCcnSix contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3305305</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightxKBDgFSlCcnSix>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzFivegGHnthJnhF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">57844</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzFivegGHnthJnhF>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightgHpvlhpcFourBOneJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightgHpvlhpcFourBOneJ>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightbPKFTVgxRKkC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightbPKFTVgxRKkC>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightvFiveZerolGcXqSixlLNine contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1263722</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightvFiveZerolGcXqSixlLNine>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightTKMVrFHZeroBtbb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1519601</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightTKMVrFHZeroBtbb>
  <cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightFpJDNFivezCMhqF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4569027</cbak:ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightFpJDNFivezCMhqF>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightVxgSRMLfyzGH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1263722</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightVxgSRMLfyzGH>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneXNineyQNinenJSMZerog contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="0">8430792</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneXNineyQNinenJSMZerog>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneMXThreeyOneBqMHNineFour contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">900000</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneMXThreeyOneBqMHNineFour>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzKBEightMPXMJWZeroC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-5">6300000</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzKBEightMPXMJWZeroC>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightpMHvxNineNKRsbg contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">30689</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightpMHvxNineNKRsbg>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightnWQpSevenSixNRNkVf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-5">200000</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightnWQpSevenSixNRNkVf>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightThreeLJSOneDlKRqXt contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">300000</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightThreeLJSOneDlKRqXt>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightKlBJFbLcSixlgThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-5">1900000</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightKlBJFbLcSixlgThree>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightBCcsSixqOneCmJcSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1263722</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightBCcsSixqOneCmJcSeven>
  <cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightGSevenksDOnesrpFQP contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="0">8430792</cbak:PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightGSevenksDOnesrpFQP>
  <us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr&gt;
          &lt;td valign="top" width="5%"&gt;
            &lt;b&gt;4.&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;Trade Accounts and Bills Receivable, net&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Trade accounts and bills receivable as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Trade accounts receivable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
                4,792,416
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
                4,995,564
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&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;
                (122,115
              &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;
                (2,837,977
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                4,670,301
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="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;
                2,157,587
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                101,657
              &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;
                224,840
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                4,771,958
              &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;
                2,382,427
              &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="margin-left: 5%; 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;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Balance at beginning of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                122,115
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Provision for the year&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&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="11%"&gt;
                2,833,615
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Reversal - recoveries by cash&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="11%"&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="11%"&gt;
                (54,118
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Charged to consolidated statements of operations and comprehensive (loss) income&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                124,745
              &lt;/td&gt;
              &lt;td align="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="11%"&gt;
                2,779,497
              &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 width="5%"&gt;&amp;#160;&lt;/td&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="11%"&gt;
                (2,630
              &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="11%"&gt;
                (6,635
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Balance at end of year&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="11%"&gt;
                122,115
              &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="11%"&gt;
                2,837,977
              &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:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
  <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Trade accounts receivable&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
            4,792,416
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
            4,995,564
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&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;
            (122,115
          &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;
            (2,837,977
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            4,670,301
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="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;
            2,157,587
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            101,657
          &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;
            224,840
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            4,771,958
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            2,382,427
          &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:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightPXsqNRvTwoSixMFC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4792416</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightPXsqNRvTwoSixMFC>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSixQzZerotbllkFiveKl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4995564</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSixQzZerotbllkFiveKl>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightFiveFourlGXfSixvVFivefNine contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-122115</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightFiveFourlGXfSixvVFivefNine>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightpxBwVSevenFQThreeEightFq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-2837977</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightpxBwVSevenFQThreeEightFq>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightKhZNSevenSixXDJFivelNine contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4670301</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightKhZNSevenSixXDJFivelNine>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightXSixwdsVRpxbSs contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2157587</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightXSixwdsVRpxbSs>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightkFiveSevenTyBMTSevengNB contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">101657</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightkFiveSevenTyBMTSevengNB>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightqSevenhVwOneGtBFThreel contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">224840</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightqSevenhVwOneGtBFThreel>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightZeroZeroKTtDpXTZZerox contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4771958</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightZeroZeroKTtDpXTZZerox>
  <cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightksPyWFourSevenBWThreeFR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2382427</cbak:ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightksPyWFourSevenBWThreeFR>
  <us-gaap:ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Balance at beginning of year&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
            &amp;#160;
            -
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
            122,115
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Provision for the year&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="11%"&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="11%"&gt;
            2,833,615
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Reversal - recoveries by cash&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="11%"&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="11%"&gt;
            (54,118
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Charged to consolidated statements of operations and comprehensive (loss) income&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="11%"&gt;
            124,745
          &lt;/td&gt;
          &lt;td align="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="11%"&gt;
            2,779,497
          &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 width="5%"&gt;&amp;#160;&lt;/td&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="11%"&gt;
            (2,630
          &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="11%"&gt;
            (6,635
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Balance at end of year&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="11%"&gt;
            122,115
          &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="11%"&gt;
            2,837,977
          &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:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightTLJVJGSgnMbZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightTLJVJGSgnMbZero>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFDZeroMryKvqnbQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">122115</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFDZeroMryKvqnbQ>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightBnJFnLcJKhSixH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightBnJFnLcJKhSixH>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZgtpQOneKnEightdDThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2833615</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZgtpQOneKnEightdDThree>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightlpnfVMnLSixNvG contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightlpnfVMnLSixNvG>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightLKzKbTpZeroZZerott contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-54118</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightLKzKbTpZeroZZerott>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFourNinemrBqbFivecPvEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">124745</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFourNinemrBqbFivecPvEight>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightJqPLmywbTwolJEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2779497</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightJqPLmywbTwolJEight>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightxSixFiveFiveHdBSvsQSix contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-2630</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightxSixFiveFiveHdBSvsQSix>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightwtZmSixpsXPcTQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-6635</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightwtZmSixpsXPcTQ>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightOneWwdCCOneQPmZl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">122115</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightOneWwdCCOneQPmZl>
  <cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZeroZnvtyJbvVrp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2837977</cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZeroZnvtyJbvVrp>
  <us-gaap:InventoryDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;Inventories&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Inventories as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&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;
                712,713
              &lt;/td&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;
                3,760,481
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                1,441,368
              &lt;/td&gt;
              &lt;td align="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;
                2,153,945
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                903,494
              &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;
                10,625,826
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                3,057,575
              &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;
                16,540,252
              &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the years ended September 30, 2015 and 2016, write-downs of obsolete inventories to lower of cost or market of $221,172
      and $439,068, respectively, were charged to cost of revenues.
    &lt;/p&gt;</us-gaap:InventoryDisclosureTextBlock>
  <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Raw materials&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            712,713
          &lt;/td&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;
            3,760,481
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            1,441,368
          &lt;/td&gt;
          &lt;td align="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;
            2,153,945
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            903,494
          &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;
            10,625,826
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            3,057,575
          &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;
            16,540,252
          &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:ScheduleOfInventoryCurrentTableTextBlock>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightpfnNMTxTOneBGp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">712713</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightpfnNMTxTOneBGp>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightqLpTThreeSevendSevenPtJF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3760481</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightqLpTThreeSevendSevenPtJF>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightwxLdZTwNRvWX contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1441368</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightwxLdZTwNRvWX>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightVThreehJymvvksWq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2153945</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightVThreehJymvvksWq>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightEightdBldThreezrycqs contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">903494</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightEightdBldThreezrycqs>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightXWwXPfThreeZKmTJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">10625826</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightXWwXPfThreeZKmTJ>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightrtpOneKFTwoCMtEightT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3057575</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightrtpOneKFTwoCMtEightT>
  <cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightHHkLzyRGZTwoOneZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">16540252</cbak:ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightHHkLzyRGZTwoOneZero>
  <cbak:InventoriesZeroThreeFourThreeNineThreeNineThreeEightLJTDmThreeJNJMOneQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">221172</cbak:InventoriesZeroThreeFourThreeNineThreeNineThreeEightLJTDmThreeJNJMOneQ>
  <cbak:InventoriesZeroThreeFourThreeNineThreeNineThreeEightBzOnestBFThreeqDmSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">439068</cbak:InventoriesZeroThreeFourThreeNineThreeNineThreeEightBzOnestBFThreeqDmSeven>
  <cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr&gt;
          &lt;td valign="top" width="5%"&gt;
            &lt;b&gt;6.&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&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Prepayments and other receivables as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Value added tax recoverable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
                1,719,062
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
                6,169,612
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Prepayments to suppliers&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                447,430
              &lt;/td&gt;
              &lt;td align="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;
                110,566
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;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;
                154,892
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="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;
                49,310
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                42,718
              &lt;/td&gt;
              &lt;td align="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;
                67,702
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid operating 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="12%"&gt;
                195,556
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="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;
                175,598
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                -
              &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;
                164,883
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                2,559,658
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="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;
                6,737,671
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                (7,000
              &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;
                (7,000
              &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 width="5%"&gt;&amp;#160;&lt;/td&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;
                2,552,658
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                6,730,671
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;</cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock>
  <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Value added tax recoverable&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
            1,719,062
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
            6,169,612
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Prepayments to suppliers&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            447,430
          &lt;/td&gt;
          &lt;td align="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;
            110,566
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;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;
            154,892
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="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;
            49,310
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            42,718
          &lt;/td&gt;
          &lt;td align="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;
            67,702
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid operating 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="12%"&gt;
            195,556
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="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;
            175,598
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            -
          &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;
            164,883
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            2,559,658
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="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;
            6,737,671
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            (7,000
          &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;
            (7,000
          &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 width="5%"&gt;&amp;#160;&lt;/td&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;
            2,552,658
          &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;
            6,730,671
          &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>
  <cbak:ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFlfZerocFourdDZlLs contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1719062</cbak:ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFlfZerocFourdDZlLs>
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  <cbak:ReceivablesFromFormerSubsidiariesTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;7.&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;Balances with Former Subsidiaries&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Receivable from former subsidiaries as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" width="11%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen BAK&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" width="11%"&gt;
              62,963
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;BAK Tianjin&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" width="11%"&gt;
              623,551
            &lt;/td&gt;
            &lt;td align="left" style="border-style: none; border-width: medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" width="11%"&gt;
              686,514
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%"&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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;These amounts are interest-free, unsecured and repayable on demand.&lt;/p&gt;
        &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Upon disposal of the Disposal Group in June 2014, the Disposal Group owed the Company a sum of $17.8
      million. Management of the Company evaluated the collectability of the remaining amount and determined that $1.8
      million should be impaired and offset against the gain on disposal of subsidiaries from discontinued operations for the year ended September 30, 2014. During the years ended September 30, 2015, the Company determined that $1.8
      million were recoverable. The recovery was treated as an adjustment to the gain on disposal of subsidiaries from discontinued operations for the year ended September 30, 2015.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Payable to former subsidiaries as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;BAK Tianjin&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              56,188
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Shenzhen BAK&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" 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;
              4,326,046
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              -
            &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;
              4,382,234
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Balance as of September 30, 2016 consisted of payables for purchase of inventories from BAK Tianjin and Shenzhen BAK. From time to time, the Company purchased products from these former subsidiaries that they did not produce to meet the needs of its customers.&lt;/p&gt;</cbak:ReceivablesFromFormerSubsidiariesTextBlock>
  <cbak:ScheduleOfReceivableFromAFormerSubsidiaryTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" width="11%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Shenzhen BAK&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" width="11%"&gt;
          62,963
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;BAK Tianjin&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" width="11%"&gt;
          623,551
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" width="11%"&gt;
          686,514
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%"&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:ScheduleOfReceivableFromAFormerSubsidiaryTableTextBlock>
  <cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJFiveFourfGThreeFZeroPNmv contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">62963</cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJFiveFourfGThreeFZeroPNmv>
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  <cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightCMkgSixmVVMzyz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightCMkgSixmVVMzyz>
  <cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFgTbbvvcTTMb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">686514</cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFgTbbvvcTTMb>
  <cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJNSThreegTwodBTgTwoZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJNSThreegTwodBTgTwoZero>
  <cbak:ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;BAK Tianjin&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          56,188
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Shenzhen BAK&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" 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;
          4,326,046
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          -
        &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;
          4,382,234
        &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:ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock>
  <cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFourPyzrKTwoSixlmZFour contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFourPyzrKTwoSixlmZFour>
  <cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightBKSixyXkCMPSBP contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">56188</cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightBKSixyXkCMPSBP>
  <cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightZSixZeroZeroqRdhGgZeroR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightZSixZeroZeroqRdhGgZeroR>
  <cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightmKQDEightSTwobFiveVfT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4326046</cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightmKQDEightSTwobFiveVfT>
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  <cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightbKDlSHSevenMbZeroOneNine contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4382234</cbak:ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightbKDlSHSevenMbZeroOneNine>
  <cbak:BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightFhSQsRcOneTwoxrt contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">17800000</cbak:BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightFhSQsRcOneTwoxrt>
  <cbak:BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightpMZlfrOnedSevenZJp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">1800000</cbak:BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightpMZlfrOnedSevenZJp>
  <cbak:BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightSevenSixFiverSevenygMqvpP contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">1800000</cbak:BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightSevenSixFiverSevenygMqvpP>
  <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;8.&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;Property, Plant and Equipment, net&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Property, plant and equipment as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&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;
              18,440,000
            &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="12%"&gt;
              17,569,328
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              4,020,238
            &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="12%"&gt;
              4,388,160
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              37,050
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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;
              82,722
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              147,197
            &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;
              168,240
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              22,644,485
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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;
              22,208,450
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              (369,665
            &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="12%"&gt;
              (1,473,241
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Carrying amount&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;
              22,274,820
            &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;
              20,735,209
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Depreciation expense for the years ended September 30, 2015 and 2016 is included in the consolidated statements of operations as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Cost of revenues&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
              198,053
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
              800,604
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Research and development expenses&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="13%"&gt;
              107,803
            &lt;/td&gt;
            &lt;td align="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="13%"&gt;
              88,048
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Sales and marketing 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="13%"&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="13%"&gt;
              28
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;General and administrative expenses&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="13%"&gt;
              77,139
            &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="13%"&gt;
              256,186
            &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 width="5%"&gt;&amp;#160;&lt;/td&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="13%"&gt;
              382,995
            &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="13%"&gt;
              1,144,866
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company has not yet obtained the property ownership certificates of the buildings in its Dalian manufacturing facilities with a carrying amount of $18,318,313
      and $16,958,674
      as of September 30, 2015 and 2016, respectively. The Company built its facilities on the land for which it had already obtained the related land use right. The Company has submitted applications to the Chinese government for the ownership certificates on the completed buildings located on these lands. However, the application process takes longer than the Company expected and it has not obtained the certificates as of the date of this report. However, since the Company has obtained the land use right in relation to the land, the management believe the Company has legal title to the buildings thereon albeit the lack of ownership certificates. As soon as the Chinese government completes its formalities, the Company will obtain the ownership certificates. The management expects that they will obtain the property ownership certificates by March 2017.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; 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 the Company&amp;#8217;s property, plant and equipment. The impairment charge, if any, 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. The Company believes that there was no impairment of its property, plant and equipment for the years ended September 30, 2015 and 2016.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the years ended September 30, 2015 and 2016, the Company purchased machinery and equipment from BAK Tianjin in the amount of $6.8
      million and
      nil
      (inclusive of VAT) respectively.
    &lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
  <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          18,440,000
        &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="12%"&gt;
          17,569,328
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          4,020,238
        &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="12%"&gt;
          4,388,160
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          37,050
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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;
          82,722
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          147,197
        &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;
          168,240
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          22,644,485
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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;
          22,208,450
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          (369,665
        &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="12%"&gt;
          (1,473,241
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Carrying amount&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;
          22,274,820
        &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;
          20,735,209
        &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:PropertyPlantAndEquipmentTextBlock>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightThreeyrwThxwFiveWgd contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">18440000</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightThreeyrwThxwFiveWgd>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSevendKPSZerofBBFourSixh contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">17569328</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSevendKPSZerofBBFourSixh>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightyCRFourVMTNnxpB contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4020238</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightyCRFourVMTNnxpB>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightFourbWgTymJBZHM contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4388160</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightFourbWgTymJBZHM>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightmNRZmhBqxVVl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">37050</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightmNRZmhBqxVVl>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightthzSixNinemqFiveFFCB contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">82722</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightthzSixNinemqFiveFFCB>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightbBfSevencwwDkMTJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">147197</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightbBfSevencwwDkMTJ>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightqghPBlcrTctK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">168240</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightqghPBlcrTctK>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightXJHThreeThreeHZqDsvq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">22644485</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightXJHThreeThreeHZqDsvq>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSixlgdZlqSixbEightWM contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">22208450</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSixlgdZlqSixbEightWM>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightmFiveRSevenTwossHEightyOneh contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-369665</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightmFiveRSevenTwossHEightyOneh>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightrCOneTmZTLshNineT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-1473241</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightrCOneTmZTLshNineT>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightnBzThreerSLkWdkP contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">22274820</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightnBzThreerSLkWdkP>
  <cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightXbsmdhOneOnerOneGOne contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">20735209</cbak:ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightXbsmdhOneOnerOneGOne>
  <cbak:ScheduleOfDepreciationExpenseTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Cost of revenues&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
          198,053
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
          800,604
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Research and development expenses&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="13%"&gt;
          107,803
        &lt;/td&gt;
        &lt;td align="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="13%"&gt;
          88,048
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Sales and marketing 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="13%"&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="13%"&gt;
          28
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;General and administrative expenses&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="13%"&gt;
          77,139
        &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="13%"&gt;
          256,186
        &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 width="5%"&gt;&amp;#160;&lt;/td&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="13%"&gt;
          382,995
        &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="13%"&gt;
          1,144,866
        &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:ScheduleOfDepreciationExpenseTableTextBlock>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightQNMTOneNEightTNineGVTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">198053</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightQNMTOneNEightTNineGVTwo>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightZVyhCFMZqlFiveFive contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">800604</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightZVyhCFMZqlFiveFive>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightSixnzNRbGJFourXSl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">107803</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightSixnzNRbGJFourXSl>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightLSNineNinefFiveQqDTmz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">88048</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightLSNineNinefFiveQqDTmz>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightcssXJSixthMThreeMV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightcssXJSixthMThreeMV>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightPsgZTKSevenTpDhFive contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">28</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightPsgZTKSevenTpDhFive>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightrWrmzvPkSQEightm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">77139</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightrWrmzvPkSQEightm>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightNineKbTvqprThreehKK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">256186</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightNineKbTvqprThreehKK>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightkCGTprNinegHZeroFiver contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">382995</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightkCGTprNinegHZeroFiver>
  <cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightgqlvcQLSixzMvz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1144866</cbak:ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightgqlvcQLSixzMvz>
  <cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightKHKFourkGCcNinepnb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">18318313</cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightKHKFourkGCcNinepnb>
  <cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightFourEightcgSixSevenNinevScrH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">16958674</cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightFourEightcgSixSevenNinevScrH>
  <cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightqXVTLZeroqHxTnc contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">6800000</cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightqXVTLZeroqHxTnc>
  <cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightSixnvQNineZhkvSxx contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">0</cbak:PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightSixnvQNineZhkvSxx>
  <cbak:ConstructionInProgressTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr&gt;
          &lt;td valign="top" width="5%"&gt;
            &lt;b&gt;9.&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;Construction in Progress&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Construction in progress as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                13,009,922
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                32,139,329
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Prepayment for acquisition of property, plant and equipment&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                29,451
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
                182,585
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Carrying amount&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                13,039,373
              &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;
                32,321,914
              &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Construction in progress as of September 30, 2015 and 2016 was mainly comprised of capital expenditures for the construction of the facilities and production lines of Dalian BAK Power.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the years ended September 30, 2015 and 2016, the Company capitalized interest of $527,104
      and $1,046,302, respectively, to the cost of construction in progress.
    &lt;/p&gt;</cbak:ConstructionInProgressTextBlock>
  <cbak:ScheduleOfConstructionInProgressTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            13,009,922
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            32,139,329
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Prepayment for acquisition of property, plant and equipment&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            29,451
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            182,585
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Carrying amount&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            13,039,373
          &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;
            32,321,914
          &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:ScheduleOfConstructionInProgressTableTextBlock>
  <cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightSevenzhTDnSLGFLSix contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13009922</cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightSevenzhTDnSLGFLSix>
  <cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFqThreeFourcDLmppNineN contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">32139329</cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFqThreeFourcDLmppNineN>
  <cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightKMFiveOnewvpZnEightty contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">29451</cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightKMFiveOnewvpZnEightty>
  <cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightcFivemHKZmSCNEightW contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">182585</cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightcFivemHKZmSCNEightW>
  <cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightzTOnevZTSixKlLdJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13039373</cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightzTOnevZTSixKlLdJ>
  <cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNmxRnMlTZerotFn contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">32321914</cbak:ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNmxRnMlTZerotFn>
  <cbak:ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNwBTwoTwQZJCvz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">527104</cbak:ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNwBTwoTwQZJCvz>
  <cbak:ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFiveNFiveZeroHOneNdtVqw contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1046302</cbak:ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFiveNFiveZeroHOneNdtVqw>
  <cbak:PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr&gt;
          &lt;td valign="top" width="5%"&gt;
            &lt;b&gt;10.&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;Prepaid Land Use Rights, net&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Prepaid land use rights as of September 30, 2015 and 2016 consisted of the followings:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;&amp;#160; 2016&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Prepaid land use rights&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
                8,838,220
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
                8,420,911
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                (206,225
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                (364,906
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                8,631,995
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                8,056,005
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Less: Classified as current assets&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                (176,764
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
                (168,418
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
                8,455,231
              &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="11%"&gt;
                7,887,587
              &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Pursuant to a land use rights acquisition agreement dated August 10, 2014, the Company acquired the rights to use a piece of land with an area of
      153,832
      m
      &lt;sup&gt;
        2
      &lt;/sup&gt;
      in Dalian Economic Zone for
      50
      years up to August 9, 2064, at a total consideration of $7,954,852
      (RMB53.1
      million). Other incidental costs incurred totaled $466,059
      (RMB3.1
      million).
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expenses of the prepaid land use rights were $210,666
      and $171,999
      for the years ended September 30, 2015 and 2016, respectively. Annual amortization expense is expected to be approximately $168,418
      over each of the next five years.
    &lt;/p&gt;</cbak:PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock>
  <cbak:ScheduleOfPrepaidLandUseRightsTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;&amp;#160; 2016&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Prepaid land use rights&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
            8,838,220
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
            8,420,911
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            (206,225
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            (364,906
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
            8,631,995
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
            8,056,005
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Less: Classified as current assets&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            (176,764
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
            (168,418
          &lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
            8,455,231
          &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="11%"&gt;
            7,887,587
          &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:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightqTgnpTJBSevenJpB contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8838220</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightqTgnpTJBSevenJpB>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZeroyHSWPPSevenbFVT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8420911</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZeroyHSWPPSevenbFVT>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightTwoEightDNineBTwovSfZOnef contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-206225</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightTwoEightDNineBTwovSfZOnef>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightyNinePVFxwOnerBQK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-364906</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightyNinePVFxwOnerBQK>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightVOnevFiveBTrMydBq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8631995</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightVOnevFiveBTrMydBq>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightBTQMntvFourVSTg contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8056005</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightBTQMntvFourVSTg>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightMrlWldPTCDHm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-176764</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightMrlWldPTCDHm>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightHSgSevenSllzTzPy contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-168418</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightHSgSevenSllzTzPy>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightCMHLqNdMlpzJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8455231</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightCMHLqNdMlpzJ>
  <cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZwbZRcSRlxTh contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">7887587</cbak:ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZwbZRcSRlxTh>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSZeroOneQKvXGsgCT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">153832</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSZeroOneQKvXGsgCT>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightpzfOneSixPzZCXLFour contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">2</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightpzfOneSixPzZCXLFour>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightZZMtkZSTWrlT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="0">50</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightZZMtkZSTWrlT>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEighttzMSSevenXWNdgvp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">7954852</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEighttzMSSevenXWNdgvp>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-5">53100000</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightJnSixgSJEightTqPRx contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">466059</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightJnSixgSJEightTqPRx>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-5">3100000</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">210666</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">171999</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight>
  <cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">168418</cbak:PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv>
  <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;11.&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;Intangible Assets, net&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intangible assets as of September 30, 2015 and 2016 consisted of the followings:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Computer software at cost&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              27,984
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              26,662
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
              (1,166
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
              (3,777
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              26,818
            &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;
              22,885
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expenses were $1,191
      and $2,723
      for the years ended September 30, 2015 and 2016, respectively.
    &lt;/p&gt;</us-gaap:IntangibleAssetsDisclosureTextBlock>
  <us-gaap:ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Computer software at cost&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          27,984
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          26,662
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
          (1,166
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
          (3,777
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          26,818
        &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;
          22,885
        &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:ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock>
  <cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightLOneSixyCfcTCThreelV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">27984</cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightLOneSixyCfcTCThreelV>
  <cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightThreebOnePwHKsThreewfL contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">26662</cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightThreebOnePwHKsThreewfL>
  <cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightnDmDXSevenwHEightGkW contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-1166</cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightnDmDXSevenwHEightGkW>
  <cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightXWTqPTZtSixXWN contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-3777</cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightXWTqPTZtSixXWN>
  <cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightwThreeshwvyfWLEighty contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">26818</cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightwThreeshwvyfWLEighty>
  <cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightBNinebZDtmrZeronRTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">22885</cbak:SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightBNinebZDtmrZeronRTwo>
  <cbak:IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1191</cbak:IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq>
  <cbak:IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2723</cbak:IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix>
  <us-gaap:ShortTermDebtTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;12.&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;Bank Loans&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Bank borrowings as of September 30, 2015 and 2016 consisted of the followings&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Short-term bank borrowings&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              12,585,740
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
              1,498,936
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Long-term bank borrowings&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              -
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              19,006,505
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              12,585,740
            &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;
              20,505,441
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 10 and
      15, 2016, the Company repaid Bank of Dandong the one-year short term loans of RMB30
      million and RMB50
      million, respectively, obtained under its banking facilities in June 2015. On June 14, 2016, the Company renewed its banking facilities from Bank of Dandong to provide a maximum amount of RMB130
      million (approximately $19.5
      million), including three-year long-term loans and three-year revolving bank acceptance and letters of credit bills for the period from June 13, 2016 to June 12, 2019. Under the banking facilities, from June to September 2016, the Company borrowed various three-year bank loans that totaled RMB126.8
      million (approximately $19.0
      million), bearing fixed interest at
      7.2% per annum. The banking facilities were guaranteed by Mr. Xianqian Li, our former CEO, Ms. Xiaoqiu Yu, the wife of the Company&amp;#8217;s former CEO, Shenzhen BAK, Mr. Yunfei Li, the Company&amp;#8217;s CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&amp;#8217;s wife.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On July 6, 2016, the Company obtained new banking facilities from Bank of Dalian to provide a maximum loan amount of RMB10
      million (approximately $1.5
      million) and bank acceptance of RMB40
      million (approximately $6.0
      million) to July 2017. The banking facilities were guaranteed by Shenzhen BAK, Mr. Yunfei Li, our CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&amp;#8217;s wife. On July 6, 2016, the Company borrowed a one-year term bank loan of RMB10
      million (approximately $1.5
      million), bearing fixed interest at
      6.525% per annum.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The facilities were also secured by the Company&amp;#8217;s assets with the following carrying amounts:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Pledged deposits (note 3)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              1,519,601
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              3,305,305
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Prepaid land use rights (note 10)&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              8,631,995
            &lt;/td&gt;
            &lt;td align="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;
              8,056,005
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&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;
              13,120,083
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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;
              12,294,838
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              3,831,790
            &lt;/td&gt;
            &lt;td align="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;
              3,041,665
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&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;
              6,228,371
            &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;
              6,408,694
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&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="12%"&gt;
              33,331,840
            &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="12%"&gt;
              33,106,507
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2016, the Company had unutilized committed banking facilities of $0.2
      million.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the years ended September 30, 2015 and 2016, interest of $527,104
      and $1,046,302, respectively, was incurred on the Company's bank borrowings.
    &lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Short-term bank borrowings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          12,585,740
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1,498,936
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Long-term bank borrowings&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          19,006,505
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          12,585,740
        &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;
          20,505,441
        &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:ScheduleOfDebtTableTextBlock>
  <cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightnBFivetrVdkrBQN contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">12585740</cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightnBFivetrVdkrBQN>
  <cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightpNineTVlVnZerowqGSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1498936</cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightpNineTVlVnZerowqGSeven>
  <cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightXNSixzkZZeroDXZxL contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightXNSixzkZZeroDXZxL>
  <cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightqTWSixKTMQxcyT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">19006505</cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightqTWSixKTMQxcyT>
  <cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightTKbfdTLTSLGZ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">12585740</cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightTKbfdTLTSLGZ>
  <cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightWwGpbwSixwcSevenQk contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">20505441</cbak:ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightWwGpbwSixwcSevenQk>
  <us-gaap:ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Pledged deposits (note 3)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          1,519,601
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          3,305,305
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Prepaid land use rights (note 10)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          8,631,995
        &lt;/td&gt;
        &lt;td align="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;
          8,056,005
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&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;
          13,120,083
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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;
          12,294,838
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          3,831,790
        &lt;/td&gt;
        &lt;td align="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;
          3,041,665
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Construction in progress&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;
          6,228,371
        &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;
          6,408,694
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&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="12%"&gt;
          33,331,840
        &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="12%"&gt;
          33,106,507
        &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:ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock>
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  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightvmVlHCJzFiveThreeSX contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3305305</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightvmVlHCJzFiveThreeSX>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttJwTLTBbwkThreez contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8631995</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttJwTLTBbwkThreez>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightqgPrSixdGqcKFC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">8056005</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightqgPrSixdGqcKFC>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightCFKtRThreeFEightsXfZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13120083</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightCFKtRThreeFEightsXfZero>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightEightVcCEightnpVcdxF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">12294838</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightEightVcCEightnpVcdxF>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightKCXVwThreeHThreeMDNM contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3831790</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightKCXVwThreeHThreeMDNM>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightJLwTwoxbzhKbyv contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3041665</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightJLwTwoxbzhKbyv>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttSevenlDBcfQlDWZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6228371</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttSevenlDBcfQlDWZero>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightwFourFourpZDpTTygh contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6408694</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightwFourFourpZDpTTygh>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightmyLFourtnHSevenWShSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">33331840</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightmyLFourtnHSevenWShSeven>
  <cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightyShFKwGzlBfL contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">33106507</cbak:ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightyShFKwGzlBfL>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightxzKxTnJMSQRZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">15</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightxzKxTnJMSQRZero>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightnbwJThreeSevencqTKwm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">30000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightnbwJThreeSevencqTKwm>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGNinegkvpFourtWfTC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">50000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGNinegkvpFourtWfTC>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightDptMStbvTTvZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">130000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightDptMStbvTTvZero>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightcPgdHTLnrHTH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">19500000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightcPgdHTLnrHTH>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZTwoxLnfLDFivebFivew contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-5">126800000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZTwoxLnfLDFivebFivew>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZeroCZeroMLPRNZQkK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-4">19000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZeroCZeroMLPRNZQkK>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnesTfEightvlpGHFiveQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="3">0.072</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnesTfEightvlpGHFiveQ>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightTHGgThreeGxpSixlGp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">10000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightTHGgThreeGxpSixlGp>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightypEightRQQDfBVcSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">1500000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightypEightRQQDfBVcSeven>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnerWHZyhTwoKWTwoQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">40000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnerWHZyhTwoKWTwoQ>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightDMyJDwTLSevenLPOne contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">6000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightDMyJDwTLSevenLPOne>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightKZTMWrZeroWfpMS contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">10000000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightKZTMWrZeroWfpMS>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightPZeronCFiveNFourVLwRk contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">1500000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightPZeronCFiveNFourVLwRk>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGcFtPLVccBll contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="5">0.06525</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGcFtPLVccBll>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightgBpDZCNVlwfs contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="-5">200000</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightgBpDZCNVlwfs>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightlTpXOneFiveTZeroCFourFivel contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">527104</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightlTpXOneFiveTZeroCFourFivel>
  <cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEighthRfgOnepLwcbFT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1046302</cbak:ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEighthRfgOnepLwcbFT>
  <us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;13.&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;Other Short-term Loans&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other short-term loans as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="11%"&gt;
              &lt;i&gt;Note&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;Advance from related parties&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160; Tianjin BAK New Energy Research Institute Co., Ltd (&amp;#8220;Tianjin New Energy&amp;#8221;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;(a)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
              6,094
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
              4,205,591
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Mr. Xiangqian Li, the Company&amp;#8217;s Former CEO&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="11%"&gt;(b)&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="11%"&gt;
              100,000
            &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="11%"&gt;
              100,000
            &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 width="5%"&gt;&amp;#160;&lt;/td&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="center" bgcolor="#e6efff" width="11%"&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" 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="11%"&gt;
              106,094
            &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="11%"&gt;
              4,305,591
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Advances from unrelated third party&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="11%"&gt;(c)&lt;/td&gt;
            &lt;td align="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="11%"&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="11%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Mr. Guozhu Liang&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="11%"&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;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="11%"&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="11%"&gt;
              14,989
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Mr. Wenwu Yu&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" width="11%"&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="right" width="11%"&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="11%"&gt;
              70,424
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Mr. Yunfei Li (CEO of the Company since March 1, 2016)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" bgcolor="#e6efff" width="11%"&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" 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="11%"&gt;
              78,661
            &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="11%"&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 valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&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="11%"&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 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              78,661
            &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="11%"&gt;
              85,413
            &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 width="5%"&gt;&amp;#160;&lt;/td&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 align="center" bgcolor="#e6efff" width="11%"&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="11%"&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="11%"&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 width="5%"&gt;&amp;#160;&lt;/td&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="11%"&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;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
              184,755
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
              4,391,004
            &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;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;(a)&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 Company received advances from Tianjin New Energy, a related company under the control of Mr. Xiangqian Li, the Company&amp;#8217;s former CEO, which was unsecured, non-interest bearing and repayable on demand. As of September 30, 2015 and 2016, the payable to Tianjin New Energy of $453,087
            and $301,231, respectively, was included in trade accounts and bills payable.
          &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;(b)&lt;/td&gt;
        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Advances from Mr. Xiangqian Li, the Company&amp;#8217;s former CEO, was unsecured, non-interest bearing and repayable on demand.&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;(c)&lt;/td&gt;
        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Advances from unrelated third parties were unsecured, non-interest bearing and repayable on demand. The Company has fully repaid the advance to Mr. Wenwu Yu in December 2016.&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:OtherLiabilitiesDisclosureTextBlock>
  <cbak:ScheduleOfOtherLiabilitiesTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;i&gt;Note&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;Advance from related parties&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160; Tianjin BAK New Energy Research Institute Co., Ltd (&amp;#8220;Tianjin New Energy&amp;#8221;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;(a)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
          6,094
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%"&gt;
          4,205,591
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Mr. Xiangqian Li, the Company&amp;#8217;s Former CEO&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="11%"&gt;(b)&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="11%"&gt;
          100,000
        &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="11%"&gt;
          100,000
        &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 width="5%"&gt;&amp;#160;&lt;/td&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="center" bgcolor="#e6efff" width="11%"&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" 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="11%"&gt;
          106,094
        &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="11%"&gt;
          4,305,591
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Advances from unrelated third party&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="11%"&gt;(c)&lt;/td&gt;
        &lt;td align="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="11%"&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="11%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Mr. Guozhu Liang&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="11%"&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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&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="11%"&gt;
          14,989
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Mr. Wenwu Yu&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="11%"&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="right" width="11%"&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="11%"&gt;
          70,424
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#8211;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Mr. Yunfei Li (CEO of the Company since March 1, 2016)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" width="11%"&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" 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="11%"&gt;
          78,661
        &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="11%"&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 valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&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="11%"&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 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          78,661
        &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="11%"&gt;
          85,413
        &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 width="5%"&gt;&amp;#160;&lt;/td&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 align="center" bgcolor="#e6efff" width="11%"&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="11%"&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="11%"&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 width="5%"&gt;&amp;#160;&lt;/td&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="11%"&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;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
          184,755
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
          4,391,004
        &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:ScheduleOfOtherLiabilitiesTableTextBlock>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightEightkJmqQLXMRGS contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6094</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightEightkJmqQLXMRGS>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFFLTwoPMJKVscNine contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4205591</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFFLTwoPMJKVscNine>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightsCyThreeNineRwNineKXPn contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">100000</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightsCyThreeNineRwNineKXPn>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightwCJThreebmBZcTwoSevenz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">100000</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightwCJThreebmBZcTwoSevenz>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightqRRTwotPcDTwWH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">106094</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightqRRTwotPcDTwWH>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEighthEightXhMgtQQlRTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4305591</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEighthEightXhMgtQQlRTwo>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightdSdtJpwLVEightyV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightdSdtJpwLVEightyV>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFbGBJspxhcxb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">14989</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFbGBJspxhcxb>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightVrzzTFiveEightcQKXs contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightVrzzTFiveEightcQKXs>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDqfdySOnegFlFourq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">70424</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDqfdySOnegFlFourq>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightlNineFourNJxJKSixnrm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">78661</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightlNineFourNJxJKSixnrm>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightZBFourBEightqsHPNyk contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightZBFourBEightqsHPNyk>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightSevencbBHvSqdLNZ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">78661</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightSevencbBHvSqdLNZ>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightvRSevenRGFivepWLqZd contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">85413</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightvRSevenRGFivepWLqZd>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDVDLcZSevenMyqRv contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">184755</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDVDLcZSevenMyqRv>
  <cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightytnCMqhfhTpl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4391004</cbak:ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightytnCMqhfhTpl>
  <cbak:OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightNineDZKThreemXFourhEightzq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">453087</cbak:OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightNineDZKThreemXFourhEightzq>
  <cbak:OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightPDSixkKGFourwwTyq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">301231</cbak:OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightPDSixkKGFourwwTyq>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;14.&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;Accrued Expenses and Other Payables&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accrued expenses and other payables as of September 30, 2015 and 2016 consisted of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Construction costs payable&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              8,625,828
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
              8,994,780
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&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;
              611,833
            &lt;/td&gt;
            &lt;td align="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;
              6,062,267
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Liquidated damages (note a)&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;
              1,210,119
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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;
              1,210,119
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Accrued staff costs&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              444,249
            &lt;/td&gt;
            &lt;td align="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;
              1,171,572
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Compensation costs (note 20(ii))&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;
              322,672
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Product warranty (note b)&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;
              182,741
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;
              260,015
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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;
              122,997
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Other payables and accruals&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;
              417,937
            &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;
              494,492
            &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 width="5%"&gt;&amp;#160;&lt;/td&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;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              11,569,981
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
              18,561,640
            &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;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;(a)&lt;/td&gt;
        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
            On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the &amp;#8220;2006 Form 10-K&amp;#8221;). After the filing of the 2006 Form 10-K, the Company&amp;#8217;s previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of September 30, 2015 and 2016, no liquidated damages relating to both events have been paid.
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
            On November 9, 2007, the Company completed a private placement for the gross proceeds to the Company of $13,650,000
            by selling
            3,500,000
            shares of common stock at the price of $3.90
            per share. Roth Capital Partners, LLC acted as the Company&amp;#8217;s exclusive financial advisor and placement agent in connection with the private placement and received a cash fee of $819,000. The Company may have become liable for liquidated damages to certain shareholders whose shares were included in a resale registration statement on Form S-3 that the Company filed pursuant to a registration rights agreement that the Company entered into with such shareholders in November 2007. Under the registration rights agreement, among other things, if a registration statement filed pursuant thereto was not declared effective by the SEC by the 100th calendar day after the closing of the Company&amp;#8217;s private placement on November 9, 2007, or the &amp;#8220;Effectiveness Deadline&amp;#8221;, then the Company would be liable to pay partial liquidated damages to each such investor of (a)
            1.5% of the aggregate purchase price paid by such investor for the shares it purchased on the one month anniversary of the Effectiveness Deadline; (b) an additional
            1.5% of the aggregate purchase price paid by such investor every thirtieth day thereafter (pro rated for periods totaling less than thirty days) until the earliest of the effectiveness of the registration statement, the ten-month anniversary of the Effectiveness Deadline and the time that the Company is no longer required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule
            144
            without volume limitations; and (c)
            0.5% of the aggregate purchase price paid by such investor for the shares it purchased in the Company&amp;#8217;s November 2007 private placement on each of the following dates: the ten-month anniversary of the Effectiveness Deadline and every thirtieth day thereafter (prorated for periods totaling less than thirty days), until the earlier of the effectiveness of the registration statement and the time that the Company no longer is required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule
            144
            without volume limitations. Such liquidated damages would bear interest at the rate of
            1% per month (prorated for partial months) until paid in full.
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
            On December 21, 2007, pursuant to the registration rights agreement, the Company filed a registration statement on Form S-3, which was declared effective by the SEC on May 7, 2008. As a result, the Company estimated liquidated damages amounting to $561,174
            for the November 2007 registration rights agreement. As of September 30, 2015 and 2016, the Company had settled the liquidated damages with all the investors and the remaining provision of approximately $159,000
            was included in other payables and accruals.
          &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;(b)&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 Company maintains a policy of providing after sales support for certain of its new EV and LEV battery products introduced since October 1, 2015 by way of a warranty program. The Company accrues an estimate of its exposure to warranty claims based on both current and historical product sales data and warranty costs incurred. The Company assesses the adequacy of its recorded warranty liability at least annually and adjusts the amounts as necessary. The Company recognized warranty expenses amounting to
            nil
            and $246,354
            for the years ended September 30, 2015 and 2016, respectively, which are included in its sales and marketing expenses.
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
  <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Construction costs payable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          8,625,828
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%"&gt;
          8,994,780
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&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;
          611,833
        &lt;/td&gt;
        &lt;td align="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;
          6,062,267
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Liquidated damages (note a)&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;
          1,210,119
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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;
          1,210,119
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Accrued staff costs&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          444,249
        &lt;/td&gt;
        &lt;td align="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;
          1,171,572
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Compensation costs (note 20(ii))&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;
          322,672
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Product warranty (note b)&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;
          182,741
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          260,015
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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;
          122,997
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Other payables and accruals&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;
          417,937
        &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;
          494,492
        &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 width="5%"&gt;&amp;#160;&lt;/td&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;
          11,569,981
        &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 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
          18,561,640
        &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>
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  <cbak:AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightzPXyBFivecEightSHTQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">159000</cbak:AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightzPXyBFivecEightSHTQ>
  <cbak:AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightVpNinerqMTtCQdz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">0</cbak:AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightVpNinerqMTtCQdz>
  <cbak:AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightDHsyKSixfMsbvTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">246354</cbak:AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightDHsyKSixfMsbvTwo>
  <cbak:OtherLongTermPayablesTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr&gt;
          &lt;td valign="top" width="5%"&gt;
            &lt;b&gt;15.&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;Deferred Government Grants&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Deferred government grants as of September 30, 2015 and 2016 consist of the following:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&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;2015&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;2016&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;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Total government grants&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                5,380,524
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                4,928,830
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Less: Current portion&lt;/td&gt;
              &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
                (181,510
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
                (197,645
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Non-current portion&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
                5,199,014
              &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;
                4,731,185
              &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In September 2013, the Management Committee of Dalian Economic Zone Management Committee (the &amp;#8220;Management Committee&amp;#8221;) provided a subsidy of RMB150
      million to finance the costs incurred in moving our facilities to Dalian, including the loss of sales while the new facilities were being constructed. For the year ended September 30, 2015, the Company recognized $23,103,427
      as income after offset of the related removal expenditures of $1,004,027. No such income or offset was recognized in fiscal 2016.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On October 17, 2014, the Company received a subsidy of RMB46,150,000
      pursuant to an agreement with the Management Committee dated July 2, 2013 for costs of land use rights and to be used to construct the new manufacturing site in Dalian. Part of the facilities had been completed and was operated in July 2015 and the Company has initiated amortization on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company offset government grants of $66,169
      and $201,847
      for the years ended September 30, 2015 and 2016, respectively, against depreciation expenses of the Dalian facilities.
    &lt;/p&gt;</cbak:OtherLongTermPayablesTextBlock>
  <cbak:ScheduleOfDeferredGovernmentGrantsTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="12%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total government grants&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            5,380,524
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            4,928,830
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;Less: Current portion&lt;/td&gt;
          &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
            (181,510
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%"&gt;
            (197,645
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Non-current portion&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%"&gt;
            5,199,014
          &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;
            4,731,185
          &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:ScheduleOfDeferredGovernmentGrantsTableTextBlock>
  <cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourZeroMCgTwoHThreeWFiveVf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5380524</cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourZeroMCgTwoHThreeWFiveVf>
  <cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightcZZeroThreeHFiveTwotmpfR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4928830</cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightcZZeroThreeHFiveTwotmpfR>
  <cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightqVZeroVbsVTDbZf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-181510</cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightqVZeroVbsVTDbZf>
  <cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightOnetdSevenWCcWmXLZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-197645</cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightOnetdSevenWCcWmXLZero>
  <cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEighthEightsTTRQFZerowtf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5199014</cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEighthEightsTTRQFZerowtf>
  <cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightGZFiveOneEightyGWyLTr contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4731185</cbak:ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightGZFiveOneEightyGWyLTr>
  <cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourHfFivezSixqxTCht contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="-6">150000000</cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourHfFivezSixqxTCht>
  <cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightSKwlJOnetMLzNf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">23103427</cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightSKwlJOnetMLzNf>
  <cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightxZfyFourqThreeThreegKSevenn contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1004027</cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightxZfyFourqThreeThreegKSevenn>
  <cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFiveyMcFourlysOnexGl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="cny" decimals="0">46150000</cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFiveyMcFourlysOnexGl>
  <cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightEightzSixmZerodHqpPEightc contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">66169</cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightEightzSixmZerodHqpPEightc>
  <cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightpbOneJpbBKSmZeroSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">201847</cbak:DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightpbOneJpbBKSmZeroSeven>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;16.&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;Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(a)&lt;/i&gt;
      &lt;i&gt;Income taxes in the consolidated statements of comprehensive loss (income)&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s provision for income taxes expenses (credit) consisted of:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&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="11%"&gt;
              &lt;i&gt;2015&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="11%"&gt;
              &lt;i&gt;2016&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;PRC income tax:&lt;/td&gt;
            &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="11%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="11%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Current&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
              5,218,898
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
              769,373
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Deferred&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              101,617
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
              (96,793
            &lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
              5,320,515
            &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="11%"&gt;
              (672,580
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;United States Tax&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      China BAK is subject to a 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 years ended September 30, 2015 and 2016.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Hong Kong Tax&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      BAK Asia and BAK International are subject to Hong Kong profits tax rate of
      16.5% and did not have any assessable profits arising in or derived from Hong Kong for the years ended September 30, 2015 and 2016 and accordingly no provision for Hong Kong profits tax was made in these periods.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;PRC Tax&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company&amp;#8217;s subsidiaries in China are subject to enterprise income tax at
      25% for the years ended September 30, 2015 and 2016.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; 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 rate to the Company's income taxes is as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Profit (loss) before income taxes&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
              19,363,204
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
              (11,979,614
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;United States federal corporate income tax rate&lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%"&gt;
              35%
            &lt;/td&gt;
            &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Income tax expense (credit) computed at United States statutory corporate income tax rate&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="13%"&gt;
              6,777,121
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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="13%"&gt;
              (4,192,865
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Reconciling items:&lt;/td&gt;
            &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="13%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" 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="13%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Over provision of deferred taxation in prior year&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="13%"&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="13%"&gt;
              (96,793
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Rate differential for PRC earnings&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="13%"&gt;
              (2,100,342
            &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="13%"&gt;
              1,015,843
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Non-deductible 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="13%"&gt;
              310,514
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="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="13%"&gt;
              125,998
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Share based payments&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="13%"&gt;
              262,558
            &lt;/td&gt;
            &lt;td align="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="13%"&gt;
              511,769
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;ASC 740-10 uncertain tax position&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" width="13%"&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="13%"&gt;
              769,373
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left"&gt;Valuation allowance on 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="13%"&gt;
              70,664
            &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="13%"&gt;
              2,539,255
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;
              &lt;b&gt;Income tax expenses&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%"&gt;
              &lt;strong&gt;
                5,320,515
              &lt;/strong&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 3px double" width="1%"&gt;
              &lt;b&gt;$&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%"&gt;
              &lt;strong&gt;
                672,580
              &lt;/strong&gt;
            &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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(b)&lt;/i&gt;
      &lt;i&gt;Deferred tax assets and deferred tax liabilities&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;During November 2015, the FASB issued ASU 2015-17, &amp;#8220;Balance Sheet Classification of Deferred Taxes,&amp;#8221; which simplifies the presentation of deferred income taxes. This ASU requires that deferred tax assets and liabilities be classified as non-current in a statement of financial position. The Company early adopted this guidance to the current fiscal year ending September 30, 2016 on a prospective basis. Adoption of this guidance resulted in a reclassification of the net current deferred tax asset to the net non-current deferred tax asset in the consolidated balance sheet as of September 30, 2016. No prior periods were retrospectively adjusted.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; 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, 2015 and 2016 are presented below:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2015&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2016&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;
              &lt;b&gt;Deferred tax assets&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Trade accounts receivable&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              32,979
            &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;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Inventories&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;
              54,127
            &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;
              -
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Property, plant and equipment&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;
              5,976
            &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;
              -
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              (49,907
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              -
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Deferred tax assets, current&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;
              43,175
            &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;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Trade accounts receivable&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &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;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              711,944
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Inventories&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;
              -
            &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;
              160,222
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Property, plant and equipment&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;
              156,628
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              -
            &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              (1,028,794
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Deferred tax assets, non-current&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;
              &amp;#160;
              -
            &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;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Net operating loss carried forward&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              36,362,743
            &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;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              37,923,110
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Valuation allowance&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              (36,362,743
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              (37,923,110
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Deferred tax assets, non-current&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &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" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;
              &lt;b&gt;Deferred tax liabilities, non-current&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Property, plant and equipment&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
              142,650
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2015 and 2016, the Company&amp;#8217;s U.S. entity had net operating loss carry forwards of $103,580,741, respectively, of which $102,293
      available to reduce future taxable income which will expire in various years through 2035 and $103,478,448
      available to offset capital gains recognized in the succeeding
      5
      tax years and the Company&amp;#8217;s PRC subsidiaries had net operating loss carry forwards of $437,933
      and $6,679,401, respectively, which will expire in various years through 2021. Management believes it is more likely than not that the Company will not realize these potential tax benefits as these operations will not generate any operating profits in the foreseeable future. As a result, a valuation allowance was provided against the full amount of the potential tax benefits.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company did not provide for deferred income taxes and foreign withholding taxes on the cumulative undistributed earnings of foreign subsidiaries as of September 30, 2015 and 2016 of approximately of $14.2
      million and $3.4
      million, respectively. The cumulative distributed earnings of foreign subsidiaries were included in accumulated deficit and will continue to be indefinitely reinvested in international operations. Accordingly, no provision has been made for U.S. deferred taxes or applicable withholding taxes, related to future repatriation of these earnings, nor is it practicable to estimate the amount of income taxes that would have to be provided if management concluded that such earnings will be remitted in the future.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or its withholding agent. The statute of limitations extends to five years under special circumstances, which are not clearly defined. In the case of a related party transaction, the statute of limitations is ten years. There is no statute of limitations in the case of tax evasion.&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&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="11%"&gt;
          &lt;i&gt;2015&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="11%"&gt;
          &lt;i&gt;2016&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;PRC income tax:&lt;/td&gt;
        &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Current&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          5,218,898
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          769,373
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Deferred&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          101,617
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%"&gt;
          (96,793
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%"&gt;
          5,320,515
        &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="11%"&gt;
          (672,580
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
  <cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightRKxhCrTOneDcCV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5218898</cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightRKxhCrTOneDcCV>
  <cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightcJrnFiveSFiveXTSevenBW contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">769373</cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightcJrnFiveSFiveXTSevenBW>
  <cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightBRMrHThreetOneMKSK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">101617</cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightBRMrHThreetOneMKSK>
  <cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightLxxvzgEightzPEightnFour contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-96793</cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightLxxvzgEightzPEightnFour>
  <cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightTwoKWNbrFournCKpk contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5320515</cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightTwoKWNbrFournCKpk>
  <cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightWMNineCGVymGqmTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-672580</cbak:ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightWMNineCGVymGqmTwo>
  <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Profit (loss) before income taxes&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
          19,363,204
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%"&gt;
          (11,979,614
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;United States federal corporate income tax rate&lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%"&gt;
          35%
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Income tax expense (credit) computed at United States statutory corporate income tax rate&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="13%"&gt;
          6,777,121
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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="13%"&gt;
          (4,192,865
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Reconciling items:&lt;/td&gt;
        &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="13%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" 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="13%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Over provision of deferred taxation in prior year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="13%"&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="13%"&gt;
          (96,793
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Rate differential for PRC earnings&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="13%"&gt;
          (2,100,342
        &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="13%"&gt;
          1,015,843
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Non-deductible 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="13%"&gt;
          310,514
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="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="13%"&gt;
          125,998
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Share based payments&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="13%"&gt;
          262,558
        &lt;/td&gt;
        &lt;td align="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="13%"&gt;
          511,769
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;ASC 740-10 uncertain tax position&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="13%"&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="13%"&gt;
          769,373
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Valuation allowance on 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="13%"&gt;
          70,664
        &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="13%"&gt;
          2,539,255
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Income tax expenses&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%"&gt;
          &lt;strong&gt;
            5,320,515
          &lt;/strong&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 3px double" width="1%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%"&gt;
          &lt;strong&gt;
            672,580
          &lt;/strong&gt;
        &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:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightFivehBGDzlzkTwoZeroy contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">19363204</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightFivehBGDzlzkTwoZeroy>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightZNzcEightFFiveBssNOne contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-11979614</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightZNzcEightFFiveBssNOne>
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  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightmTdFiveSwZerowngTwoF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6777121</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightmTdFiveSwZerowngTwoF>
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  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightpHqnWEightCffThreeqFour contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-96793</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightpHqnWEightCffThreeqFour>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightTsZeroTEightcWPrEightSixD contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-2100342</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightTsZeroTEightcWPrEightSixD>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightJFEightHTTSFourFiveXWm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1015843</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightJFEightHTTSFourFiveXWm>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightFNineSevenfDOneqmPxXx contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">310514</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightFNineSevenfDOneqmPxXx>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightbKWpThreeSixGFFourZeroTq contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">125998</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightbKWpThreeSixGFFourZeroTq>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightvSixnXcDOneVmZThreer contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">262558</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightvSixnXcDOneVmZThreer>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightZeroKCPFivegRLyNineOneT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">511769</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightZeroKCPFivegRLyNineOneT>
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  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightcNineVxKzqwSevenyLH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">70664</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightcNineVxKzqwSevenyLH>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightPsSThreeNinepThreeZeroXrNineZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2539255</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightPsSThreeNinepThreeZeroXrNineZero>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightHkOnecSevenQJntrnG contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">5320515</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightHkOnecSevenQJntrnG>
  <cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightdOnecZgvLryMsZ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">672580</cbak:ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightdOnecZgvLryMsZ>
  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2015&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2016&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;
          &lt;b&gt;Deferred tax assets&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Trade accounts receivable&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          32,979
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Inventories&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;
          54,127
        &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;
          -
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Property, plant and equipment&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;
          5,976
        &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;
          -
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          (49,907
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          -
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Deferred tax assets, current&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;
          43,175
        &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;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Trade accounts receivable&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          711,944
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Inventories&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;
          -
        &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;
          160,222
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Property, plant and equipment&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;
          156,628
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          -
        &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          (1,028,794
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Deferred tax assets, non-current&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;
          &amp;#160;
          -
        &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;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Net operating loss carried forward&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          36,362,743
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          37,923,110
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          (36,362,743
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          (37,923,110
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Deferred tax assets, non-current&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &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" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;b&gt;Deferred tax liabilities, non-current&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Property, plant and equipment&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
          142,650
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
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  <us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;17.&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;Share-based Compensation&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;
          &lt;i&gt;(i)&lt;/i&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;i&gt;Options&lt;/i&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; 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="margin-left: 5%; 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="margin-left: 5%; 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. On June 17, 2015, the Company&amp;#8217;s stockholders approved an amendment to Section
      1.7
      of the Plan that if an option terminates without being wholly exercised, new options or restricted stock may be granted hereunder covering the number of shares to which such option termination relates. Section
      1.7
      of the Plan currently provides that only new options may be granted in this case.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; 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. The options expired on June 21, 2016.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;A summary of share option plan activity for these options as of September 30, 2015 and 2016 is presented below:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;Weighted&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;average&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;Weighted average&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="10%"&gt;Aggregate&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;Number of&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;exercise price&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;remaining&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="10%"&gt;intrinsic&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;shares&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;per share&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;contractual term&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
                value
                &lt;sup&gt;(1)&lt;/sup&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Outstanding as of October 1, 2014&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                4,200
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                14.05
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                1.7
                years
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Exercised&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expired&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Forfeited&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: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;&amp;#160;&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 valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Outstanding as of October 1, 2015&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                4,200
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                14.05
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                0.7
                years
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Exercised&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expired&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                (4,200
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
                (14.05
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Forfeited&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: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Outstanding as of September 30, 2016&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"&gt;
                &amp;#160;
                -
              &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;tr&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Exercisable as of September 30, 2016&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                &amp;#160;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"&gt;
                &amp;#160;
                -
              &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;/div&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2015 and 2016, there were no unrecognized compensation costs related to the above non-vested share options.&lt;/p&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;
          &lt;i&gt;(ii)&lt;/i&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;i&gt;Restricted Shares&lt;/i&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Restricted shares granted on June 30, 2015&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 12, 2015, the Board of Director approved the China BAK Battery, Inc. 2015 Equity Incentive Plan (the &amp;#8220;2015 Plan&amp;#8221;) for Employees, Directors and Consultants of the Company and its Affiliates. The maximum aggregate number of Shares that may be issued under the Plan is ten million
      (10,000,000)
      Shares.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On June 30, 2015, pursuant to the 2015 Plan, the Compensation Committee of the Company&amp;#8217;s Board of Directors granted an aggregate of
      690,000
      restricted shares of the Company&amp;#8217;s common stock, par value $0.001, to certain employees, officers and directors of the Company with a fair value of $3.24
      per share on June 30, 2015. In accordance with the vesting schedule of the grant, the restricted shares will vest in twelve equal quarterly installments on the last day of each fiscal quarter beginning on June 30, 2015 (i.e. last vesting period: quarter ended March 31, 2018). The Company recognizes the share-based compensation expenses on a graded-vesting method.
    &lt;/p&gt;
        &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $750,167
      for the year ended September 30, 2015, in respect of the restricted shares granted on June 30, 2015, of which $614,167, $86,976
      and $48,924
      were allocated to general and administrative expenses, research and development expenses and sales and marketing expenses, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $1,072,486
      for the year ended September 30, 2016, in respect of the restricted shares granted on June 30, 2015, of which $878,195, $124,346
      and $69,945
      were allocated to general and administrative expenses, research and development expenses and sales and marketing expenses, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2016, non-vested restricted shares granted on June 30, 2015 are as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;Non-vested shares as of October 1, 2014&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;-&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;Granted&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" nowrap="nowrap" valign="bottom" width="12%"&gt;690,000&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&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;(115,000&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;
              Forfeited
              &lt;sup&gt;Note&lt;/sup&gt;
            &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 valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Non-vested shares as of October 1, 2015&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;575,000&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Granted&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;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&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;(222,500&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;
              Forfeited
              &lt;sup&gt;Note&lt;/sup&gt;
            &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;(22,500&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Non-vested shares as of September 30, 2016&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;330,000&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" 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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Note: During the year ended September 30, 2016,
      22,500
      restricted shares were forfeited following the resignation of Mr. Chunzhi Zhang, an independent director on January 14, 2016. Unrecognized compensation cost of $48,172
      was recognized as non-cash share-based compensation expenses to general and administrative expenses for the year ended September 30, 2016.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2016, there was unrecognized stock-based compensation of $412,947
      associated with the above restricted shares. As of September 30, 2015,
      32,498
      vested shares were issued. As of September 30, 2016,
      282,500
      vested shares were issued and
      55,000
      vested shares were to be issued. On October 14, 2016, the remaining
      55,000
      vested shares were issued.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Restricted shares granted on April 19, 2016&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On April 19, 2016, pursuant to the Company&amp;#8217;s 2015 Equity Incentive Plan, the Compensation Committee of the Board of Directors of the Company (the &amp;#8220;Compensation Committee&amp;#8221;) granted an aggregate of
      500,000
      restricted shares of the Company&amp;#8217;s common stock, par value $0.001
      (the &amp;#8220;Restricted Shares&amp;#8221;), to certain employees, officers and directors of the Company, of which
      220,000
      restricted shares were granted to the Company&amp;#8217;s executive officers and directors. There are three types of vesting schedules. First, if the number of restricted shares granted is below
      3,000, the shares will vest annually in
      2
      equal installments over a two year period with the first vesting on June 30, 2017. Second, if the number of restricted shares granted is larger than or equal to
      3,000
      and is below
      10,000, the shares will vest annually in
      3
      equal installments over a three year period with the first vesting on June 30, 2017. Third, if the number of restricted shares granted is above or equal to
      10,000, the shares will vest semi-annually in
      6
      equal installments over a three year period with the first vesting on December 31, 2016. The fair value of these restricted shares was $2.68
      per share on April 19, 2016. The Company recognizes the share-based compensation expenses over the vesting period (or the requisite service period) on a graded-vesting method.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recorded non-cash share-based compensation expense of $389,711
      for the year ended September 30, 2016, in respect of the restricted shares granted on April 19, 2016 of which $295,401, $50,663, $24,162
      and $19,485
      were allocated to general and administrative expenses, research and development expenses, sales and marketing expenses and cost of revenues, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2016, non-vested restricted shares granted on April 19, 2016 are as follows:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;Non-vested shares as of October 1, 2015&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="15%"&gt;
              -
            &lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Granted&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="15%"&gt;
              500,000
            &lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
              -
            &lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;
              Forfeited
              &lt;sup&gt;Note&lt;/sup&gt;
            &lt;/td&gt;
            &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
              (8,000)
            &lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Non-vested shares as of September 30, 2016&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%"&gt;
              492,000
            &lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Note: During the year ended September 30, 2016,
      8,000
      restricted shares were forfeited following the resignation of two employees in September 2016. Unrecognized compensation cost of $10,196
      was recognized as non-cash share-based compensation expenses to sales and marketing expenses for the year ended September 30, 2016.
    &lt;/p&gt;
        &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;
          &lt;i&gt;(ii)&lt;/i&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;i&gt;Restricted Shares (continued)&lt;/i&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of September 30, 2016, there was unrecognized stock-based compensation of $950,289
      associated with the above restricted shares.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; 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 the stock option plan for the years ended September 30, 2015 and 2016.&lt;/p&gt;</us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;Weighted&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;average&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;Weighted average&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="10%"&gt;Aggregate&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;Number of&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;exercise price&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;remaining&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="10%"&gt;intrinsic&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;shares&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;per share&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;contractual term&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
          value
          &lt;sup&gt;(1)&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Outstanding as of October 1, 2014&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          4,200
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          1.7
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expired&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Forfeited&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: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;&amp;#160;&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 valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Outstanding as of October 1, 2015&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          4,200
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          0.7
          years
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expired&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" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          (4,200
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;
          (14.05
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Forfeited&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: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Outstanding as of September 30, 2016&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"&gt;
          &amp;#160;
          -
        &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;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Exercisable as of September 30, 2016&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          &amp;#160;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"&gt;
          -
        &lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"&gt;
          &amp;#160;
          -
        &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;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightdMQkdZeroGFiveHZvv contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4200</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightdMQkdZeroGFiveHZvv>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightcHwEightSevenCXBBsyc contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">14.05</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightcHwEightSevenCXBBsyc>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTworOneZXJZeropZdLThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="1">1.7</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTworOneZXJZeropZdLThree>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightJwOnexGfWFiveFourgrg contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightJwOnexGfWFiveFourgrg>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGhNFiveFiverflzfnt contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGhNFiveFiverflzfnt>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightwfGSixOneTKEightyVbk contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightwfGSixOneTKEightyVbk>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightBgFiveSevenSSevencxZerogdH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">4200</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightBgFiveSevenSSevencxZerogdH>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightVmZeroSixXFKEightxJTwoD contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">14.05</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightVmZeroSixXFKEightxJTwoD>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightDFourNNineKkcspGlg contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="y" decimals="1">0.7</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightDFourNNineKkcspGlg>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightThreeNinexrCFourtwSthk contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightThreeNinexrCFourtwSthk>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightSevenzSixhSevenyqxQPtJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-4200</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightSevenzSixhSevenyqxQPtJ>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightpzgKvqkmFourvOneQ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">-14.05</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightpzgKvqkmFourvOneQ>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGmqCgDVMWZVf contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGmqCgDVMWZVf>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightHnPThreeEightrkOneOnettG contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightHnPThreeEightrkOneOnettG>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightOneFiveTSevensFiveGwqJTt contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightOneFiveTSevensFiveGwqJTt>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightxFourWZXdsfnhqFive contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightxFourWZXdsfnhqFive>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightRmJEightlThreephKpZT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightRmJEightlThreephKpZT>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightbPVrZVVGdqSevenD contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightbPVrZVVGdqSevenD>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTFlqSevenmTSixZeroFourVd contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTFlqSevenmTSixZeroFourVd>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightPSixbmxKNineSfSBR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightPSixbmxKNineSfSBR>
  <cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightskQRWyFivemOneThreesD contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightskQRWyFivemOneThreesD>
  <cbak:ScheduleOfNonvestedRestrictedSharesTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;Non-vested shares as of October 1, 2014&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;-&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;Granted&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" nowrap="nowrap" valign="bottom" width="12%"&gt;690,000&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&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;(115,000&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;
          Forfeited
          &lt;sup&gt;Note&lt;/sup&gt;
        &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 valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Non-vested shares as of October 1, 2015&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;575,000&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Granted&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;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&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;(222,500&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;
          Forfeited
          &lt;sup&gt;Note&lt;/sup&gt;
        &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;(22,500&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Non-vested shares as of September 30, 2016&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;330,000&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfNonvestedRestrictedSharesTableTextBlock>
  <cbak:ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;Non-vested shares as of October 1, 2015&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="15%"&gt;
          -
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Granted&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="15%"&gt;
          500,000
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
          -
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;
          Forfeited
          &lt;sup&gt;Note&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
          (8,000)
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Non-vested shares as of September 30, 2016&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%"&gt;
          492,000
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock>
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  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr&gt;
          &lt;td valign="top" width="5%"&gt;
            &lt;b&gt;18.&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;Earnings (Loss) Per Share&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following is the calculation of earnings (loss) per share:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Net profit (loss) from continuing operations&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;
                14,042,689
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (12,652,194
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Income from discontinued operations&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                1,831,237
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Net profit (loss)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                15,873,926
              &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                (12,652,194
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                Weighted average shares used in basic computation
                &lt;sup&gt;(note)&lt;/sup&gt;
              &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;
                12,718,388
              &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;
                17,786,374
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Dilutive effect of unvested restricted shares&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;
                162,733
              &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" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Weighted average shares used in diluted computation&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                12,881,121
              &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                17,786,374
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&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="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Earnings (loss) per share &amp;#8211; Basic&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;From continuing operations&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                1.10
              &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;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (0.71
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;From discontinued operations&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                0.14
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                1.24
              &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;
                (0.71
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom"&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Earnings (loss) per share &amp;#8211;Diluted&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;From continuing operations&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;
                1.09
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (0.71
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;From discontinued operations&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                0.14
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
                -
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                1.23
              &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
                (0.71
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left"&gt;
            &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Note:&lt;/p&gt;
            &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
            &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
            &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" width="90%"&gt;
            &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
              Including (i)
              82,502
              and
              55,000
              vested restricted shares granted pursuant to the 2015 Plan that were not yet issued for the years ended September 30, 2015 and 2016, respectively; and (ii)
              4,376,731
              and
              nil
              shares to be issued to the investors as of September 30, 2015 and 2016, respectively, on conversion of loans pursuant to the Debt Conversion Agreement on September 29, 2015 (Note 1).
            &lt;/p&gt;
          &lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the year ended September 30, 2015 and 2016, the outstanding
      4,200
      stock options were anti-dilutive and excluded from diluted earnings per share.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      For the year ended September 30, 2016,
      822,000
      unvested restricted shares were anti-dilutive and excluded from shares used in the diluted computation.
    &lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            &lt;i&gt;2015&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            &lt;i&gt;2016&lt;/i&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Net profit (loss) from continuing operations&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;
            14,042,689
          &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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (12,652,194
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom"&gt;Income from discontinued operations&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            1,831,237
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Net profit (loss)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            15,873,926
          &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            (12,652,194
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
            Weighted average shares used in basic computation
            &lt;sup&gt;(note)&lt;/sup&gt;
          &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;
            12,718,388
          &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;
            17,786,374
          &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom"&gt;Dilutive effect of unvested restricted shares&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;
            162,733
          &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" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Weighted average shares used in diluted computation&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            12,881,121
          &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            17,786,374
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&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="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Earnings (loss) per share &amp;#8211; Basic&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom"&gt;From continuing operations&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.10
          &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;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (0.71
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;From discontinued operations&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            0.14
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            1.24
          &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;$&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            (0.71
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom"&gt;Earnings (loss) per share &amp;#8211;Diluted&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;From continuing operations&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            1.09
          &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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (0.71
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom"&gt;From discontinued operations&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            0.14
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
            -
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            1.23
          &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
            (0.71
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkgWvThreehnTwoZerofW contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">14042689</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkgWvThreehnTwoZerofW>
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  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightZhJzFourKbdksTg contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">1.09</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightZhJzFourKbdksTg>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightrJywzFivemyFnKJ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">-0.71</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightrJywzFivemyFnKJ>
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  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwowsDGFiveTWwNineV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwowsDGFiveTWwNineV>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightVrLGSevenRMRsSevenJK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">1.23</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightVrLGSevenRMRsSevenJK>
  <cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightyTwonTwoWDFourNinehbEightT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="2">-0.71</cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightyTwonTwoWDFourNinehbEightT>
  <cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightGGczCtzJSeventlb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">82502</cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightGGczCtzJSeventlb>
  <cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightFourNNBzDpFourSKGp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">55000</cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightFourNNBzDpFourSKGp>
  <cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightqWnKDXJfOneZNinev contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">4376731</cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightqWnKDXJfOneZNinev>
  <cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightJpsppRdnSixPxy contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="shares" decimals="0">0</cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightJpsppRdnSixPxy>
  <cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightzOnekKsqWLVdL contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="shares" decimals="0">4200</cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightzOnekKsqWLVdL>
  <cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightGkvTTpnyOneVp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="0">822000</cbak:lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightGkvTTpnyOneVp>
  <us-gaap:FairValueDisclosuresTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;19.&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;Fair Value of Financial Instruments&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; 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; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#8226;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="90%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#8226;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="90%"&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 width="5%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#8226;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="90%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; 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, trade accounts and bills receivable, other receivables, balances with former subsidiaries, other short-term loans, short-term and long-term bank loans and other payables approximate their fair values because of the short maturity of these instruments or the rate of interest of these instruments approximate the market rate of interest.&lt;/p&gt;</us-gaap:FairValueDisclosuresTextBlock>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;20.&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;Commitments and Contingencies&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;
          &lt;i&gt;(i)&lt;/i&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;i&gt;Capital Commitments&lt;/i&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;As of September 30, 2015 and 2016, the Company had the following contracted capital commitments:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;For construction of buildings&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;
              1,819,977
            &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;
              3,302,524
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;For purchases of equipment&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;
              68,718
            &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;
              469,542
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
              Capital injection to Dalian BAK Power and Dalian BAK Trading
              &lt;sup&gt;Note&lt;/sup&gt;
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              15,553,656
            &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              9,895,996
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&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;
              17,442,351
            &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;
              13,668,062
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Note:&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="90%"&gt;
          &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Initially, BAK Asia was required to pay the remaining capital within two years, of the date of issuance of the subsidiary&amp;#8217;s business license according to PRC registration capital management rules. According to the revised PRC Companies Law which became effective on March 2014, the time requirement of the registered capital contribution has been abolished. As such, BAK Asia has its discretion to consider the timing of the registered capital contributions.&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;br/&gt;
    &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; 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;
          &lt;i&gt;(ii)&lt;/i&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;i&gt;Litigation&lt;/i&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. 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. Other than the legal proceeding set forth below, the Company is currently not aware of any such legal proceedings or claims that the Company believe will have an adverse effect on our business, financial condition or operating results.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      An individual named Steven R. Ruth filed suit against China BAK Battery, Inc. in United States District Court for the Western District of Texas in 2013 alleging breach of contract. The Company did not receive notice of this lawsuit and the plaintiff sought a default judgment, which the court granted in January 2014. Accordingly, the court entered judgment in favor of Mr. Ruth in the amount of $553,774
      inclusive of costs and attorneys&amp;#8217; fees (the &amp;#8220;First Judgment&amp;#8221;).
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Subsequent to the entry of the First Judgment, Mr. Ruth has made efforts to have the judgment enforced in Canada. On September 19, 2014, Mr. Ruth also filed a second complaint in the United States District Court for the Western District of Texas. On November 12, 2014, a second default judgment was entered against the Company in the amount of $553,774
      for the First Judgment plus an additional $7,550
      in attorneys&amp;#8217; fees. The second judgment is inclusive of the amounts ordered in the First Judgment. BAK International thereafter agreed to indemnify the Company from any expenses, losses and damages that were incurred and will be incurred by the Company due to the lawsuit filed by Mr. Ruth.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;On December 30, 2015, Mr. Ruth, China BAK Battery, Inc., BAK International Limited, Shenzhen BAK Battery Co., Ltd. and Shenzhen BAK Power Battery Co., Ltd. entered into a settlement and release agreement, pursuant to which, among others, the parties irrevocably released and forever discharged each other from and against any and all liabilities, claims, actions, cause of actions and damages, including any and all claims against the parties in the First Judgement, the Second Judgement and certain recognition action commenced by Mr. Ruth in the Supreme Court of British Columbia of Canada. On May 6, 2016, the Supreme Court of British Columbia issued a consent dismissal order upon the applications of the parties and dismissed the recognition action.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On July 7, 2016, Shenzhen Huijie Purification System Engineering Co., Ltd (&amp;#8220;Shenzhen Huijie&amp;#8221;), one of the Company&amp;#8217;s contractors, filed a lawsuit against Dalian BAK Power in the Peoples&amp;#8217; Court of Zhuanghe City, Dalian for the failure to pay pursuant to the terms of the contract and entrusted part of the project of the contract to a third party without their prior consent. The plaintiff sought a total amount of $1,268,036
      (RMB8,430,792), including construction costs of $0.9
      million (RMB6.3
      million), interest of $30,689
      (RMB0.2
      million) and compensation of $0.3
      million (RMB1.9
      million), which the Company already accrued for as of September 30, 2016. On September 7, 2016, upon the request of Shenzhen Huijie, the Court froze Dalian BAK&amp;#8217;s bank deposits totaling $1,268,036
      (RMB8,430,792) for a period of one year.
    &lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <us-gaap:LongTermPurchaseCommitmentTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;For construction of buildings&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,819,977
        &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;
          3,302,524
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;For purchases of equipment&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;
          68,718
        &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;
          469,542
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          Capital injection to Dalian BAK Power and Dalian BAK Trading
          &lt;sup&gt;Note&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          15,553,656
        &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          9,895,996
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&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;
          17,442,351
        &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;
          13,668,062
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:LongTermPurchaseCommitmentTextBlock>
  <cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightThreeZeroMlVFourJVpOneSevenC contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1819977</cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightThreeZeroMlVFourJVpOneSevenC>
  <cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightWygqrkxcfwhT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3302524</cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightWygqrkxcfwhT>
  <cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightKMlGZeroTwoMThreeQGVy contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">68718</cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightKMlGZeroTwoMThreeQGVy>
  <cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightPKzMXFourPvrgOneV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">469542</cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightPKzMXFourPvrgOneV>
  <cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightDFourmyXPqSSixHkOne contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">15553656</cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightDFourmyXPqSSixHkOne>
  <cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightFourFourDpNinezRHTwoKpz contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">9895996</cbak:ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightFourFourDpNinezRHTwoKpz>
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  <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;21.&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;Concentrations and Credit Risk&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(a)&lt;/i&gt;
      &lt;i&gt;Concentrations&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company had the following customers that individually comprised
      10% or more of net revenue for the years ended September 30, 2015 and 2016 as follows:
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer A&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="10%"&gt;
              6,036,172
            &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="10%"&gt;
              43.41%
            &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="10%"&gt;&amp;#160;*&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Customer B&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              2,252,816
            &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="10%"&gt;
              16.20%
            &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="10%"&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;BAK Tianjin&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="10%"&gt;
              1,470,579
            &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="10%"&gt;
              10.58%
            &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="10%"&gt;*&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Customer C&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&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="10%"&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="10%"&gt;
              3,574,273
            &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="10%"&gt;
              34.47%
            &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer D&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
              2,442,816
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
              23.56%
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      * Comprised less than
      10% of net revenue for the respective period.
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company had the following customers that individually comprised
      10% or more of accounts receivable as of September 30, 2015 and 2016 as follows:
    &lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
                &lt;i&gt;2015&lt;/i&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
                &lt;i&gt;2016&lt;/i&gt;
              &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer B&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="10%"&gt;
                3,146,177
              &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="10%"&gt;
                65.93%
              &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="10%"&gt;&amp;#160;*&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom"&gt;Customer A&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="10%"&gt;
                763,738
              &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="10%"&gt;
                16.01%
              &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="10%"&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer C&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
                1,529,703
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
                64.21%
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;For the years ended September 30, 2015 and 2016, the Company recorded the following transactions:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              &lt;i&gt;2015&lt;/i&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              &lt;i&gt;2016&lt;/i&gt;
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Purchase of inventories from&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;BAK Tianjin&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              10,536,887
            &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;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              2,743,618
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;Shenzhen BAK&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;
              -
            &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;
              5,565,461
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Tianjin BAK New Energy (Note 13)&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;
              395,593
            &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;
              -
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom"&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Sales of finished goods to&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;BAK Tianjin&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;
              1,470,579
            &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;
              636,331
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Shenzhen BAK&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;
              102,322
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;Tianjin BAK New Energy (Note 13)&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;
              298,983
            &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;
              -
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Zhengzhou BAK Battery Co., Ltd *&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;
              17,063
            &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;
              576
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom"&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Sales of raw materials to&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;Shenzhen BAK&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;
              1,377,004
            &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;
              836,425
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;* Mr. Xiangqian Li, the former CEO, is a director of this company.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;i&gt;(b)&lt;/i&gt;
      &lt;i&gt;Credit Risk&lt;/i&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; 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, 2015 and 2016, substantially all of the Company&amp;#8217;s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality.&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management&amp;#8217;s expectations.&lt;/p&gt;</us-gaap:ConcentrationRiskDisclosureTextBlock>
  <us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer A&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="10%"&gt;
          6,036,172
        &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="10%"&gt;
          43.41%
        &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="10%"&gt;&amp;#160;*&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Customer B&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          2,252,816
        &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="10%"&gt;
          16.20%
        &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="10%"&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;BAK Tianjin&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="10%"&gt;
          1,470,579
        &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="10%"&gt;
          10.58%
        &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="10%"&gt;*&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Customer C&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&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="10%"&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="10%"&gt;
          3,574,273
        &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="10%"&gt;
          34.47%
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer D&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
          2,442,816
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
          23.56%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightThreeNhJsFourTwotcSixDV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6036172</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightThreeNhJsFourTwotcSixDV>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightylHNineqOnesSixXSevenOneB contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.4341</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightylHNineqOnesSixXSevenOneB>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSixThreeTwoqGNineEightLlGF contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2252816</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSixThreeTwoqGNineEightLlGF>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightqQFvmzKMgOneLm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.1620</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightqQFvmzKMgOneLm>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightTwowJtNfxrgbpL contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1470579</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightTwowJtNfxrgbpL>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightCFiveGpZSixrDByws contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.1058</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightCFiveGpZSixrDByws>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightEightZNineLxRBddTwoLd contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3574273</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightEightZNineLxRBddTwoLd>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightRZeroXhBzMrgTgy contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.3447</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightRZeroXhBzMrgTgy>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSpNineGWcrtbsH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">2442816</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSpNineGWcrtbsH>
  <cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightQbsyfZTWkFourts contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.2356</cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightQbsyfZTWkFourts>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanysTotalTradeAccountsReceivableTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer B&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="10%"&gt;
          3,146,177
        &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="10%"&gt;
          65.93%
        &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="10%"&gt;&amp;#160;*&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Customer A&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          763,738
        &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="10%"&gt;
          16.01%
        &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="10%"&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="10%"&gt;*&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 width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Customer C&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;*&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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
          1,529,703
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"&gt;
          64.21%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanysTotalTradeAccountsReceivableTableTextBlock>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmZerohZerobgHzXpZeros contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3146177</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmZerohZerobgHzXpZeros>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightNineTFbSixygrKJFy contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.6593</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightNineTFbSixygrKJFy>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightsshHThreebTWpNineThrees contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">763738</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightsshHThreebTWpNineThrees>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmnfZnLMSevenlRtH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.1601</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmnfZnLMSevenlRtH>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightrfNineThreerTwolnFZeroml contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1529703</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightrfNineThreerTwolnFZeroml>
  <cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSNineZeroWZeroLOneTwoOneQNineV contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="pure" decimals="4">0.6421</cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSNineZeroWZeroLOneTwoOneQNineV>
  <cbak:SchedulleOfTransactionsWithTheFormerSubsidiariesTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          &lt;i&gt;2015&lt;/i&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          &lt;i&gt;2016&lt;/i&gt;
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Purchase of inventories from&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;BAK Tianjin&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          10,536,887
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          2,743,618
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;Shenzhen BAK&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;
          -
        &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;
          5,565,461
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Tianjin BAK New Energy (Note 13)&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;
          395,593
        &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;
          -
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Sales of finished goods to&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;BAK Tianjin&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;
          1,470,579
        &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;
          636,331
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Shenzhen BAK&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;
          102,322
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;Tianjin BAK New Energy (Note 13)&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;
          298,983
        &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;
          -
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Zhengzhou BAK Battery Co., Ltd *&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;
          17,063
        &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;
          576
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Sales of raw materials to&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;Shenzhen BAK&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;
          1,377,004
        &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;
          836,425
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</cbak:SchedulleOfTransactionsWithTheFormerSubsidiariesTableTextBlock>
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  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr&gt;
        &lt;td valign="top" width="5%"&gt;
          &lt;b&gt;22.&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;Segment Information&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company used to engage 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. 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&amp;#8217;s products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices. Starting from the three months ended December 31, 2013 and until June 30, 2014, the Company was also engaged in the business segment of property lease and management (see Note 1).&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;After the disposal of BAK International, the Company focused on producing high-power lithium battery cells. Net revenues from continuing operations for the years ended September 30, 2015 and 2016 were as follows:&lt;/p&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Net revenues by product:&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2015&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2016&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;High power lithium batteries used in:&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160;Electric vehicles&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              &amp;#160;
              -
            &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;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              6,488,149
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;Light electric vehicles&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;
              -
            &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;
              553,390
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160;Uninterruptable supplies&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;
              13,904,414
            &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;
              3,327,905
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
              13,904,414
            &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
              10,369,444
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Net revenues by geographic area:&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2015&lt;/td&gt;
            &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2016&lt;/td&gt;
            &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Mainland China&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
              13,904,414
            &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;
              9,017,227
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Europe&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;
              456,795
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;PRC Taiwan&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;
              -
            &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;
              412,963
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Korea&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;
              258,248
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Israel&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              -
            &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
              224,211
            &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom"&gt;Total&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;
              13,904,414
            &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;
              10,369,444
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="margin-left: 5%; 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:ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2015&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2016&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;High power lithium batteries used in:&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;Electric vehicles&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          &amp;#160;
          -
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          6,488,149
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;Light electric vehicles&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;
          -
        &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;
          553,390
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;Uninterruptable supplies&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;
          13,904,414
        &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;
          3,327,905
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
          13,904,414
        &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
          10,369,444
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightRNineLSixNFivemzySixMd contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightRNineLSixNFivemzySixMd>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightwSixFourpbEighttgHdThreeM contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">6488149</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightwSixFourpbEighttgHdThreeM>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightWVPXGXfsfvTH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightWVPXGXfsfvTH>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightGWZhnPBWwtqP contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">553390</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightGWZhnPBWwtqP>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEighttXDHGTCdOnebSixl contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13904414</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEighttXDHGTCdOnebSixl>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightSixzNineSixMyHOneZeroPBs contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">3327905</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightSixzNineSixMyHOneZeroPBs>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightDRSThreeSMEightthrNineN contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13904414</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightDRSThreeSMEightthrNineN>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightOneCTwoDEightTTySixpMb contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">10369444</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightOneCTwoDEightTTySixpMb>
  <us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&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="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2015&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;2016&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Mainland China&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;
          13,904,414
        &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;
          9,017,227
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Europe&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;
          456,795
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;PRC Taiwan&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;
          -
        &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;
          412,963
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Korea&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;
          258,248
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Israel&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          -
        &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
          224,211
        &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 valign="bottom" width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom"&gt;Total&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;
          13,904,414
        &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;
          10,369,444
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightfxsBnRGzzhsn contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13904414</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightfxsBnRGzzhsn>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightXwgnnhfLMPThreeFive contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">9017227</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightXwgnnhfLMPThreeFive>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightTJPNineEightPMFivedRLZ contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightTJPNineEightPMFivedRLZ>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightShnZcrFiveBTRcT contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">456795</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightShnZcrFiveBTRcT>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightMRgBRBNSevenKHKW contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightMRgBRBNSevenKHKW>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightbWVFourEightmXTBgNS contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">412963</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightbWVFourEightmXTBgNS>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightShplGQwsJHCG contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightShplGQwsJHCG>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightnFTEightCdTShcLK contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">258248</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightnFTEightCdTShcLK>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightNinebdPdxnffZeroDEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightNinebdPdxnffZeroDEight>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightGPdgMZpNZeroknZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">224211</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightGPdgMZpNZeroknZero>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightZSixfTwoVctZFiveKfR contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">13904414</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightZSixfTwoVctZFiveKfR>
  <cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightKxLhLBXSixfKlN contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">10369444</cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightKxLhLBXSixfKlN>
  <us-gaap:StatutoryAccountingPracticesDisclosureTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
			&lt;tr&gt;
				&lt;td valign="top" width="5%"&gt;
					&lt;b&gt;23.&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;China BAK Battery, Inc. (Parent Company)&lt;/b&gt;&lt;/p&gt;
				&lt;/td&gt;
			&lt;/tr&gt;
		&lt;/table&gt;
		&lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Under PRC regulations, subsidiaries in PRC (&amp;#8220;the PRC subsidiaries&amp;#8221;) may pay dividends only out of their accumulated profits, if any, determined in accordance with PRC GAAP. In addition, the PRC subsidiaries are required to set aside at least 10% of their after tax net profits each year, if any, to fund the statutory general reserve until the balance of the reserves reaches 50% of their registered capital. The statutory general reserves are not distributable in the form of cash dividends to the Company and can be used to make up cumulative prior year losses, if any, and may be converted into share capital by the issue of new shares to shareholders in proportion to their existing shareholdings, or by increasing the par value of the shares currently held by them, provided that the reserve balance after such issue is not less than 25% of the registered capital. As of September 30, 2015 and 2016, additional transfers of $15,250,000 and $15,019,489 were required for Dalian BAK Power and Dalian BAK Trading before the statutory general reserve reached 50% of the registered capital of the PRC subsidiaries, respectively. As of September 30, 2015 and 2016, there was nil and $1,230,511 appropriation from retained earnings and set aside for statutory general reserves by the PRC subsidiaries. BAK Dalian did not have after tax net profits since its incorporation and therefore no appropriation was made to fund its statutory general reserve as of September 30, 2015 and 2016. Dalian BAK Power had after tax profits of $15,769,742 and after tax loss of $10,790,255 in fiscal 2015 and 2016, respectively.&lt;/p&gt;
		&lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Schedule I of Article 504 of Regulation SX requires the condensed financial information of the registrant (Parent Company) to be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of this test, restricted net assets of consolidated subsidiaries shall mean that amount of the registrant&amp;#8217;s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory agency, foreign government, etc.).&lt;/p&gt;
				&lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			SCHEDULE I &amp;#8211; CONDENSED FINANCIAL INFORMATION OF REGISTRANT&lt;/p&gt;
		&lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			CHINA BAK BATTERY, INC.&lt;br /&gt;
			PARENT COMPANY STATEMENTS OF OPERATIONS&lt;br /&gt;
			FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2016&lt;/p&gt;
							&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&lt;i&gt;2015&lt;/i&gt;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&lt;i&gt;2016&lt;/i&gt;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;
							REVENUE, net&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp; -&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp; -&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							OPERATING EXPENSES:&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Salaries and consulting expenses&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							(795,167&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							(1,565,530&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;General and administrative&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(848,679&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(439,009&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Total operating expenses&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(1,643,846&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(2,004,539&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							LOSS FROM OPERATIONS&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(1,643,846&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(2,004,539&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							OTHER INCOME:&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							-&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							182,708&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							LOSS ATTRIBUTABLE TO PARENT COMPANY&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(1,643,846&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(1,821,831&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							EQUITY IN EARNINGS (LOSS) OF SUBSIDIARIES&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							17,517,772&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(10,830,363&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							NET INCOME (LOSS) AVAILABLE TO SHAREHOLDERS&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
							15,873,926&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
							(12,652,194&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
				&lt;/table&gt;
		&lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			CHINA BAK BATTERY, INC.&lt;br /&gt;
			PARENT COMPANY BALANCE SHEETS&lt;br /&gt;
			AS OF SEPTEMBER 30, 2015 AND 2016&lt;/p&gt;
							&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&lt;i&gt;2015&lt;/i&gt;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&lt;i&gt;2016&lt;/i&gt;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
							&lt;u&gt;ASSETS&lt;/u&gt;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CURRENT ASSETS:&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Other receivables&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&amp;nbsp; -&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&amp;nbsp; -&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="center" valign="bottom"&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
								Total current assets&lt;/p&gt;
						&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Interests in subsidiaries&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							23,279,070&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							16,684,482&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Total assets&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
							23,279,070&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
							16,684,482&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;
							&lt;u&gt;LIABILITIES AND SHAREHOLDERS' EQUITY&lt;/u&gt;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							CURRENT LIABILITIES:&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Accrued expenses and other payables&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							1,610,183&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							$&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							1,594,486&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Total current liabilities&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							1,610,183&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							1,594,486&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							SHAREHOLDERS' EQUITY&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							21,668,887&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							15,089,996&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Total liabilities and shareholders' equity&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;
							23,279,070&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&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;
							16,684,482&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
				&lt;/table&gt;
				&lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			CHINA BAK BATTERY, INC.&lt;br /&gt;
			PARENT COMPANY STATEMENTS OF CASH FLOWS&lt;br /&gt;
			FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2016&lt;/p&gt;
							&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&lt;i&gt;2015&lt;/i&gt;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							&lt;i&gt;2016&lt;/i&gt;&lt;/td&gt;
						&lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CASH FLOWS FROM OPERATING ACTIVITIES:&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Net income (loss) available to shareholders&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;
							15,873,926&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&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;
							(12,652,194&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Adjustments to reconcile net income to net cash used in operating activities:&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Equity in (earnings) loss of subsidiaries&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							(17,517,772&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							10,830,363&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Provision for doubtful debts&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" valign="bottom" width="12%"&gt;
							7,000&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Share based compensation&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							750,167&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							1,462,197&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Change in operating assets and liabilities&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
								&amp;nbsp; &amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Accrued expenses and other payable&lt;/p&gt;
						&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(27,501&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(15,697&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="center" valign="bottom"&gt;
							&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;
								&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; Net cash used in operating activities&lt;/p&gt;
						&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(914,180&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(375,331&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CASH FLOWS FROM INVESTING ACTIVITIES:&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Decrease (increase) in interest in subsidiaries&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							914,180&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(5,141,269&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Net cash provided by (used in) investing activities&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							914,180&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							(5,141,269&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							)&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CASH FLOWS FROM FINANCING ACTIVITIES:&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp;Proceeds from issuance of common stock&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							-&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							5,516,600&lt;/td&gt;
						&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Net cash provided by financing activities&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
							5,516,600&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CHANGE IN CASH&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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;nbsp;&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CASH, beginning of year&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
							&amp;nbsp;&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;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr&gt;
						&lt;td bgcolor="#e6efff" valign="bottom"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
							&amp;nbsp;&lt;/td&gt;
						&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
							&amp;nbsp;&lt;/td&gt;
					&lt;/tr&gt;
					&lt;tr valign="top"&gt;
						&lt;td align="left" valign="bottom"&gt;
							CASH, end of year&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;
							&amp;nbsp; -&lt;/td&gt;
						&lt;td align="left" valign="bottom" width="2%"&gt;
							&amp;nbsp;&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;
							-&lt;/td&gt;
						&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;
							&amp;nbsp;&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 condensed parent company financial statements have been prepared using the equity method to account for its subsidiaries. Refer to the consolidated financial statements and notes presented above for additional information and disclosures with respect to these financial statements.&lt;/p&gt;</us-gaap:StatutoryAccountingPracticesDisclosureTextBlock>
  <us-gaap:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &lt;i&gt;2015&lt;/i&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &lt;i&gt;2016&lt;/i&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;REVENUE, net&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;
        &amp;#160;
        -
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;
        &amp;#160;
        -
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;OPERATING EXPENSES:&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160;Salaries and consulting expenses&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;
        (795,167
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&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;
        (1,565,530
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160;General and administrative&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (848,679
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (439,009
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160;Total operating expenses&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (1,643,846
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (2,004,539
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;LOSS FROM OPERATIONS&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (1,643,846
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (2,004,539
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;OTHER INCOME:&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        -
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        182,708
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;LOSS ATTRIBUTABLE TO PARENT COMPANY&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (1,643,846
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (1,821,831
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;EQUITY IN EARNINGS (LOSS) OF SUBSIDIARIES&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        17,517,772
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (10,830,363
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;NET INCOME (LOSS) AVAILABLE TO SHAREHOLDERS&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
        15,873,926
      &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
        (12,652,194
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfCondensedIncomeStatementTableTextBlock>
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  <cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightlmmCThreeTwoXZxFiveEightEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">17517772</cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightlmmCThreeTwoXZxFiveEightEight>
  <cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightHbNXGNKHDVRc contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-10830363</cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightHbNXGNKHDVRc>
  <cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightSsEightkSixThreeFourpppTZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">15873926</cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightSsEightkSixThreeFourpppTZero>
  <cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightTmZVrSdVpggEight contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-12652194</cbak:ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightTmZVrSdVpggEight>
  <us-gaap:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &lt;i&gt;2015&lt;/i&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &lt;i&gt;2016&lt;/i&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
        &lt;u&gt;ASSETS&lt;/u&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;CURRENT ASSETS:&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160;Other receivables&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &amp;#160;
        -
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &amp;#160;
        -
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" valign="bottom"&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;Total current assets&lt;/p&gt;
      &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" 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" valign="bottom"&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" valign="bottom"&gt;&amp;#160; &amp;#160;Interests in subsidiaries&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;
        23,279,070
      &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;
        16,684,482
      &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 valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Total assets&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
        23,279,070
      &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" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"&gt;
        16,684,482
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;
        &lt;u&gt;LIABILITIES AND SHAREHOLDERS' EQUITY&lt;/u&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;CURRENT LIABILITIES:&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160;Accrued expenses and other payables&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        1,610,183
      &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;$&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        1,594,486
      &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 valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160;Total current liabilities&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        1,610,183
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        1,594,486
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;SHAREHOLDERS' EQUITY&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        21,668,887
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        15,089,996
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Total liabilities and shareholders' equity&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;
        23,279,070
      &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;
        16,684,482
      &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;</us-gaap:ScheduleOfCondensedBalanceSheetTableTextBlock>
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  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightCcFiveKnntSixZbQB contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1594486</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightCcFiveKnntSixZbQB>
  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightqwTNWCbFivebcOneS contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1610183</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightqwTNWCbFivebcOneS>
  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightSixfcVSixZeroSNinexxbm contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1594486</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightSixfcVSixZeroSNinexxbm>
  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNlySevencNCgZeroSixNFive contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">21668887</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNlySevencNCgZeroSixNFive>
  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZThreeEightgSixPhSevenMlSixp contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">15089996</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZThreeEightgSixPhSevenMlSixp>
  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNNinePNPhrhMNVTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">23279070</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNNinePNPhrhMNVTwo>
  <cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightFourCblTSZBSNNZero contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">16684482</cbak:ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightFourCblTSZBSNNZero>
  <us-gaap:ScheduleOfCondensedCashFlowStatementTableTextBlock contextRef="cx_01_October_2015_TO_30_September_2016">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &lt;i&gt;2015&lt;/i&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        &lt;i&gt;2016&lt;/i&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;CASH FLOWS FROM OPERATING ACTIVITIES:&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160;Net income (loss) available to shareholders&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;
        15,873,926
      &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;
        (12,652,194
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160;Adjustments to reconcile net income to net cash used in operating activities:&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160;Equity in (earnings) loss of subsidiaries&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;
        (17,517,772
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&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;
        10,830,363
      &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" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160;Provision for doubtful debts&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;
        7,000
      &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;
        -
      &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" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160;Share based compensation&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;
        750,167
      &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;
        1,462,197
      &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" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160;Change in operating assets and liabilities&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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="center" bgcolor="#e6efff" valign="bottom"&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160; &amp;#160;&amp;#160;&amp;#160;&amp;#160; Accrued expenses and other payable&lt;/p&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (27,501
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (15,697
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" valign="bottom"&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Net cash used in operating activities&lt;/p&gt;
      &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;
        (914,180
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&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;
        (375,331
      &lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td bgcolor="#e6efff" valign="bottom"&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" valign="bottom"&gt;CASH FLOWS FROM INVESTING ACTIVITIES:&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160;Decrease (increase) in interest in subsidiaries&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        914,180
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        (5,141,269
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Net cash provided by (used in) investing activities&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;
        914,180
      &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;
        (5,141,269
      &lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;)&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td bgcolor="#e6efff" valign="bottom"&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" valign="bottom"&gt;CASH FLOWS FROM FINANCING ACTIVITIES:&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&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="left" valign="bottom" width="12%"&gt;&amp;#160;&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" valign="bottom"&gt;&amp;#160; &amp;#160;Proceeds from issuance of common stock&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        -
      &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" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;
        5,516,600
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160; &amp;#160;Net cash provided by financing activities&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" 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;
        5,516,600
      &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" valign="bottom"&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" valign="bottom"&gt;CHANGE IN CASH&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;
        -
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td bgcolor="#e6efff" valign="bottom"&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" valign="bottom"&gt;CASH, beginning of year&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" 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" valign="bottom"&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" valign="bottom"&gt;CASH, end of year&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;
        &amp;#160;
        -
      &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;
        -
      &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;</us-gaap:ScheduleOfCondensedCashFlowStatementTableTextBlock>
  <cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightkTVNwbLEightFCJSeven contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">15873926</cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightkTVNwbLEightFCJSeven>
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  <cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightvWlZhZbVFiveSevenNTwo contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-17517772</cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightvWlZhZbVFiveSevenNTwo>
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  <cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightdxfKFourgvSxyyG contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">0</cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightdxfKFourgvSxyyG>
  <cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightfCggBNhGwwNineh contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">750167</cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightfCggBNhGwwNineh>
  <cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightBBZeroSixdKEightkSixqQH contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">1462197</cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightBBZeroSixdKEightkSixqQH>
  <cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxOneEightFourffRQGMSevenThree contextRef="cx_01_October_2015_TO_30_September_2016" unitRef="usd" decimals="0">-27501</cbak:ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxOneEightFourffRQGMSevenThree>
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</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>cbak-20160930_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:11:22:42 GMT-0800 -->
<!-- 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">
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ReceivableFromAFormerSubsidiary" xlink:label="ReceivableFromAFormerSubsidiary" xlink:title="ReceivableFromAFormerSubsidiary"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_LeasePrepaymentsCurrentPortion" xlink:label="LeasePrepaymentsCurrentPortion" xlink:title="LeasePrepaymentsCurrentPortion"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="DeferredTaxAssetsNetCurrent" use="optional" order="10" weight="1"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="PropertyPlantAndEquipmentNet" use="optional" order="12" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ConstructionInProgressGross" xlink:label="ConstructionInProgressGross" xlink:title="ConstructionInProgressGross"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="ConstructionInProgressGross" use="optional" order="13" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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="14" weight="1"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="DeferredTaxAssetsNetNoncurrent" xlink:title="DeferredTaxAssetsNetNoncurrent"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_TaxesPayableCurrent" xlink:label="TaxesPayableCurrent" xlink:title="TaxesPayableCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="TaxesPayableCurrent" use="optional" order="21" weight="1"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="ShortTermBankLoansAndNotesPayable" use="optional" order="22" weight="1"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="OtherLiabilitiesCurrent" use="optional" order="23" weight="1"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="OtherAccountsPayableAndAccruedLiabilities" use="optional" order="24" weight="1"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="DueToOtherRelatedPartiesClassifiedCurrent" use="optional" order="25" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherLongTermDebtCurrent" xlink:label="OtherLongTermDebtCurrent" xlink:title="OtherLongTermDebtCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="OtherLongTermDebtCurrent" use="optional" order="26" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27" weight="1"/>
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    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="LongTermLoansFromBank" use="optional" order="28" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent" xlink:label="OtherLongTermDebtNoncurrent" xlink:title="OtherLongTermDebtNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="OtherLongTermDebtNoncurrent" use="optional" order="29" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_TaxesPayableCurrentAndNoncurrent" xlink:label="TaxesPayableCurrentAndNoncurrent" xlink:title="TaxesPayableCurrentAndNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="TaxesPayableCurrentAndNoncurrent" use="optional" order="30" weight="1"/>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>cbak-20160930_def.xml
<DESCRIPTION>XBRL DEFINITION 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:11:22:42 GMT-0800 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
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    <link:label xlink:type="resource" xlink:label="label_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCentralIndexKey" xml:lang="en-US" id="label_dei_EntityCentralIndexKey_en-US">Entity Central Index Key</link:label>
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    <link:label xlink:type="resource" xlink:label="label_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_CurrentFiscalYearEndDate" xml:lang="en-US" id="label_dei_CurrentFiscalYearEndDate_en-US">Current Fiscal Year End Date</link:label>
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    <link:label xlink:type="resource" xlink:label="label_dei_EntityFilerCategory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityFilerCategory" xml:lang="en-US" id="label_dei_EntityFilerCategory_en-US">Entity Filer Category</link:label>
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    <link:label xlink:type="resource" xlink:label="label_dei_EntityCommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCommonStockSharesOutstanding" xml:lang="en-US" id="label_dei_EntityCommonStockSharesOutstanding_en-US">Entity Common Stock, Shares Outstanding</link:label>
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    <link:label xlink:type="resource" xlink:label="label_dei_EntityCurrentReportingStatus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCurrentReportingStatus" xml:lang="en-US" id="label_dei_EntityCurrentReportingStatus_en-US">Entity Current Reporting Status</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="EntityWellKnownSeasonedIssuer" xlink:title="EntityWellKnownSeasonedIssuer"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityWellKnownSeasonedIssuer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityWellKnownSeasonedIssuer" xml:lang="en-US" id="label_dei_EntityWellKnownSeasonedIssuer_en-US">Entity Well Known Seasoned Issuer</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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, current portion</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="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ConstructionInProgressGross" xlink:label="ConstructionInProgressGross" xlink:title="ConstructionInProgressGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConstructionInProgressGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ConstructionInProgressGross" xml:lang="en-US" id="label_us-gaap_ConstructionInProgressGross_en-US">Construction in progress</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConstructionInProgressGross" xlink:to="label_us-gaap_ConstructionInProgressGross" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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, non-current</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="14" 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, non-current</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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, non-current</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="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AccountsPayableTradeCurrent" xlink:label="AccountsPayableTradeCurrent" xlink:title="AccountsPayableTradeCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableTradeCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccountsPayableTradeCurrent" xml:lang="en-US" id="terseLabel_us-gaap_AccountsPayableTradeCurrent_en-US">Trade accounts and bills payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsPayableTradeCurrent" xlink:to="label_us-gaap_AccountsPayableTradeCurrent" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_TaxesPayableCurrent" xlink:label="TaxesPayableCurrent" xlink:title="TaxesPayableCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TaxesPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TaxesPayableCurrent" xml:lang="en-US" id="label_us-gaap_TaxesPayableCurrent_en-US">Taxes payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxesPayableCurrent" xlink:to="label_us-gaap_TaxesPayableCurrent" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="OtherLiabilitiesCurrent" xlink:title="OtherLiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_OtherLiabilitiesCurrent_en-US">Other short-term loans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLiabilitiesCurrent" xlink:to="label_us-gaap_OtherLiabilitiesCurrent" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="DueToOtherRelatedPartiesClassifiedCurrent" xlink:title="DueToOtherRelatedPartiesClassifiedCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xml:lang="en-US" id="label_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_en-US">Payables to former subsidiaries</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DueToOtherRelatedPartiesClassifiedCurrent" xlink:to="label_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherLongTermDebtCurrent" xlink:label="OtherLongTermDebtCurrent" xlink:title="OtherLongTermDebtCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLongTermDebtCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherLongTermDebtCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_OtherLongTermDebtCurrent_en-US">Deferred government grants, current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLongTermDebtCurrent" xlink:to="label_us-gaap_OtherLongTermDebtCurrent" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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</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="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Deferred government grants, non-current</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="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_TaxesPayableCurrentAndNoncurrent" xlink:label="TaxesPayableCurrentAndNoncurrent" xlink:title="TaxesPayableCurrentAndNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TaxesPayableCurrentAndNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TaxesPayableCurrentAndNoncurrent" xml:lang="en-US" id="label_us-gaap_TaxesPayableCurrentAndNoncurrent_en-US">Long- term tax payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxesPayableCurrentAndNoncurrent" xlink:to="label_us-gaap_TaxesPayableCurrentAndNoncurrent" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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, non-current</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="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 $0.001 par value; 500,000,000 authorized ; 12,856,301 issued and 12,712,095 outstanding as of September 30, 2015; 19,689,674 issued and 19,545,468 outstanding as of September 30, 2016</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="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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="36" 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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital"/>
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    <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="38" xlink:title=""/>
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    <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="39" xlink:title=""/>
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    <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 loss</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="40" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Stockholder's equity before treasury shares</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="41" xlink:title=""/>
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    <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="42" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="43" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 shareholder's 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="44" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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=""/>
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    <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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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=""/>
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    <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=""/>
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    <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/2015/elts/us-gaap-2015-01-31.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 doubtful accounts</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=""/>
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    <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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10" xlink:title=""/>
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    <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 cost, 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="11" xlink:title=""/>
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    <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="12" xlink:title=""/>
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    <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 (expenses) income, net</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="13" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 (expense) credit</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xml:lang="en-US" id="label_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_en-US">Profit (loss) before discontinued operations, net of tax</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:title="IncomeLossFromDiscontinuedOperationsNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xml:lang="en-US" id="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_en-US">Income from discontinued operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:to="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" use="optional" order="17" xlink:title=""/>
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    <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 profit (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=""/>
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    <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 loss</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/2015/elts/us-gaap-2015-01-31.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=""/>
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    <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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_EarningsPerShareBasicAbstract" xlink:label="EarningsPerShareBasicAbstract" xlink:title="EarningsPerShareBasicAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareBasicAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareBasicAbstract" xml:lang="en-US" id="label_us-gaap_EarningsPerShareBasicAbstract_en-US">Earnings (loss) per share - Basic</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareBasicAbstract" xlink:to="label_us-gaap_EarningsPerShareBasicAbstract" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" xlink:label="IncomeLossFromContinuingOperationsPerBasicShare" xlink:title="IncomeLossFromContinuingOperationsPerBasicShare"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" xml:lang="en-US" id="label_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare_en-US">- From continuing operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsPerBasicShare" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:label="IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:title="IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xml:lang="en-US" id="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_en-US">- From discontinued operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:to="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Earnings per share, 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="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_EarningsPerShareDilutedAbstract" xlink:label="EarningsPerShareDilutedAbstract" xlink:title="EarningsPerShareDilutedAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareDilutedAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareDilutedAbstract" xml:lang="en-US" id="label_us-gaap_EarningsPerShareDilutedAbstract_en-US">Earnings (loss) per share - Diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareDilutedAbstract" xlink:to="label_us-gaap_EarningsPerShareDilutedAbstract" use="optional" order="26" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsPerDilutedShare" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare" xlink:label="IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare" xlink:title="IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare" xml:lang="en-US" id="terseLabel_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_en-US">- From discontinued operations</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Earnings per share, 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="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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=""/>
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    <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=""/>
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    <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 issued [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-20160930.xsd#cbak_DonatedSharesMember" xlink:label="DonatedSharesMember" xlink:title="DonatedSharesMember"/>
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    <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/2015/elts/us-gaap-2015-01-31.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=""/>
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    <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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 (loss) [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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 profit</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_TransferToStatutoryReserves" xlink:label="TransferToStatutoryReserves" xlink:title="TransferToStatutoryReserves"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_TransferToStatutoryReserves" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_TransferToStatutoryReserves" xml:lang="en-US" id="verboseLabel_cbak_TransferToStatutoryReserves_en-US">Transfer to statutory reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TransferToStatutoryReserves" xlink:to="label_cbak_TransferToStatutoryReserves" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_TransferToStatutoryReserves" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_TransferToStatutoryReserves" xml:lang="en-US" id="documentation_cbak_TransferToStatutoryReserves_en-US">Transfer to statutory reserves</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_CommonStockIssued" xlink:label="CommonStockIssued" xlink:title="CommonStockIssued"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_CommonStockIssued" xml:lang="en-US" id="label_cbak_CommonStockIssued_en-US">Common stock issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockIssued" xlink:to="label_cbak_CommonStockIssued" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssued" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CommonStockIssued" xml:lang="en-US" id="documentation_cbak_CommonStockIssued_en-US">Common stock issued</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_CommonStockIssuedShares" xlink:label="CommonStockIssuedShares" xlink:title="CommonStockIssuedShares"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_CommonStockIssuedShares" xml:lang="en-US" id="label_cbak_CommonStockIssuedShares_en-US">Common stock issued (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockIssuedShares" xlink:to="label_cbak_CommonStockIssuedShares" use="optional" order="4.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CommonStockIssuedShares" xml:lang="en-US" id="documentation_cbak_CommonStockIssuedShares_en-US">Common stock issued (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="cbak-20160930.xsd#cbak_CommonStockIssuedToNewInvestors" xlink:label="CommonStockIssuedToNewInvestors" xlink:title="CommonStockIssuedToNewInvestors"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToNewInvestors" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_CommonStockIssuedToNewInvestors" xml:lang="en-US" id="label_cbak_CommonStockIssuedToNewInvestors_en-US">Common stock issued to new investors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockIssuedToNewInvestors" xlink:to="label_cbak_CommonStockIssuedToNewInvestors" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToNewInvestors" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CommonStockIssuedToNewInvestors" xml:lang="en-US" id="documentation_cbak_CommonStockIssuedToNewInvestors_en-US">Common stock issued to new investors</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_CommonStockIssuedToNewInvestorsShares" xlink:label="CommonStockIssuedToNewInvestorsShares" xlink:title="CommonStockIssuedToNewInvestorsShares"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToNewInvestorsShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_CommonStockIssuedToNewInvestorsShares" xml:lang="en-US" id="label_cbak_CommonStockIssuedToNewInvestorsShares_en-US">Common stock issued to new investors (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockIssuedToNewInvestorsShares" xlink:to="label_cbak_CommonStockIssuedToNewInvestorsShares" use="optional" order="5.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToNewInvestorsShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CommonStockIssuedToNewInvestorsShares" xml:lang="en-US" id="documentation_cbak_CommonStockIssuedToNewInvestorsShares_en-US">Common stock issued to new investors (Shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharesToBeIssued" xlink:label="SharesToBeIssued" xlink:title="SharesToBeIssued"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharesToBeIssued" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_SharesToBeIssued" xml:lang="en-US" id="terseLabel_cbak_SharesToBeIssued_en-US">Shares to be issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesToBeIssued" xlink:to="label_cbak_SharesToBeIssued" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharesToBeIssued" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharesToBeIssued" xml:lang="en-US" id="documentation_cbak_SharesToBeIssued_en-US">Shares to be issued</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_CommonStockIssuedToEmployeeForStockAward" xlink:label="CommonStockIssuedToEmployeeForStockAward" xlink:title="CommonStockIssuedToEmployeeForStockAward"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToEmployeeForStockAward" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_CommonStockIssuedToEmployeeForStockAward" xml:lang="en-US" id="verboseLabel_cbak_CommonStockIssuedToEmployeeForStockAward_en-US">Common stock issued to employees and directors for stock award</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockIssuedToEmployeeForStockAward" xlink:to="label_cbak_CommonStockIssuedToEmployeeForStockAward" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToEmployeeForStockAward" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CommonStockIssuedToEmployeeForStockAward" xml:lang="en-US" id="documentation_cbak_CommonStockIssuedToEmployeeForStockAward_en-US">Common stock issued to employees and directors for stock award</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_CommonStockIssuedToEmployeeForStockAwardShares" xlink:label="CommonStockIssuedToEmployeeForStockAwardShares" xlink:title="CommonStockIssuedToEmployeeForStockAwardShares"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToEmployeeForStockAwardShares" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_CommonStockIssuedToEmployeeForStockAwardShares" xml:lang="en-US" id="verboseLabel_cbak_CommonStockIssuedToEmployeeForStockAwardShares_en-US">Common stock issued to employees and directors for stock award (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockIssuedToEmployeeForStockAwardShares" xlink:to="label_cbak_CommonStockIssuedToEmployeeForStockAwardShares" use="optional" order="7.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_CommonStockIssuedToEmployeeForStockAwardShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_CommonStockIssuedToEmployeeForStockAwardShares" xml:lang="en-US" id="documentation_cbak_CommonStockIssuedToEmployeeForStockAwardShares_en-US">Common stock issued to employees and directors for stock award (Shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensation_en-US">Share-based compensation for employee and director stock awards</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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9" 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="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 flows 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 profit (loss)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_en-US">Income from discontinued operations, net of tax</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 profit (loss) to net cash used in 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="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/terseLabel" xlink:title="label_us-gaap_ProvisionForDoubtfulAccounts" xml:lang="en-US" id="terseLabel_us-gaap_ProvisionForDoubtfulAccounts_en-US">Provision for doubtful debts</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="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 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="7" xlink:title=""/>
    <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:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_DeferredGovernmentGrants" xlink:label="DeferredGovernmentGrants" xlink:title="DeferredGovernmentGrants"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DeferredGovernmentGrants" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_DeferredGovernmentGrants" xml:lang="en-US" id="verboseLabel_cbak_DeferredGovernmentGrants_en-US">Government grant income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredGovernmentGrants" xlink:to="label_cbak_DeferredGovernmentGrants" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DeferredGovernmentGrants" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_DeferredGovernmentGrants" xml:lang="en-US" id="documentation_cbak_DeferredGovernmentGrants_en-US">Deferred government grants</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 tax liabilities</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/2015/elts/us-gaap-2015-01-31.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 loss (gain)</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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 and bills 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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="IncreaseDecreaseInAccountsPayableTrade" xlink:title="IncreaseDecreaseInAccountsPayableTrade"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayableTrade" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsPayableTrade_en-US">Trade accounts and bills payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsPayableTrade" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsPayableTrade" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:title="IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xml:lang="en-US" id="verboseLabel_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_en-US">Income taxes payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivableRelatedParties" xlink:label="IncreaseDecreaseInAccountsReceivableRelatedParties" xlink:title="IncreaseDecreaseInAccountsReceivableRelatedParties"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsReceivableRelatedParties" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsReceivableRelatedParties" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInAccountsReceivableRelatedParties_en-US">Trade receivable from and payables to former subsidiaries</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsReceivableRelatedParties" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsReceivableRelatedParties" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="IncreaseDecreaseInDeferredRevenue" xlink:title="IncreaseDecreaseInDeferredRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInDeferredRevenue" xml:lang="en-US" id="terseLabel_us-gaap_IncreaseDecreaseInDeferredRevenue_en-US">Deferred income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInDeferredRevenue" xlink:to="label_us-gaap_IncreaseDecreaseInDeferredRevenue" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="IncreaseDecreaseInOtherLoans" xlink:title="IncreaseDecreaseInOtherLoans"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOtherLoans" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInOtherLoans" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInOtherLoans_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="IncreaseDecreaseInOtherLoans" xlink:to="label_us-gaap_IncreaseDecreaseInOtherLoans" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 used in 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="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 flows 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="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">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="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="PaymentsForProceedsFromOtherInvestingActivities" xlink:title="PaymentsForProceedsFromOtherInvestingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_en-US">Deferred government grant</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForProceedsFromOtherInvestingActivities" xlink:to="label_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 and construction in progress</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="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PaymentsToAcquireLandHeldForUse" xlink:label="PaymentsToAcquireLandHeldForUse" xlink:title="PaymentsToAcquireLandHeldForUse"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireLandHeldForUse" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireLandHeldForUse" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquireLandHeldForUse_en-US">Acquisitions of land use rights</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireLandHeldForUse" xlink:to="label_us-gaap_PaymentsToAcquireLandHeldForUse" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Purchase 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="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:title="NetCashProvidedByUsedInInvestingActivitiesContinuingOperations"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_en-US">Net cash used in continuing operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:title="CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xml:lang="en-US" id="verboseLabel_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_en-US">Net cash provided by discontinued operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:to="label_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 flows 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="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_AdvancesFromInvestors" xlink:label="AdvancesFromInvestors" xlink:title="AdvancesFromInvestors"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_AdvancesFromInvestors" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_cbak_AdvancesFromInvestors" xml:lang="en-US" id="negatedLabel_cbak_AdvancesFromInvestors_en-US">Advances from investors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdvancesFromInvestors" xlink:to="label_cbak_AdvancesFromInvestors" use="optional" order="35" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_AdvancesFromInvestors" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_AdvancesFromInvestors" xml:lang="en-US" id="documentation_cbak_AdvancesFromInvestors_en-US">Advances from investors</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="ProceedsFromOtherDebt" xlink:title="ProceedsFromOtherDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromOtherDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromOtherDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromOtherDebt_en-US">Borrowings from unrelated parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromOtherDebt" xlink:to="label_us-gaap_ProceedsFromOtherDebt" use="optional" order="36" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RepaymentsOfOtherShortTermDebt" xlink:label="RepaymentsOfOtherShortTermDebt" xlink:title="RepaymentsOfOtherShortTermDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfOtherShortTermDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfOtherShortTermDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfOtherShortTermDebt_en-US">Repayment of borrowings from unrelated parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfOtherShortTermDebt" xlink:to="label_us-gaap_RepaymentsOfOtherShortTermDebt" use="optional" order="37" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 party</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="38" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 party</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="39" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="ProceedsFromIssuanceOfCommonStock" xlink:title="ProceedsFromIssuanceOfCommonStock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromIssuanceOfCommonStock" xml:lang="en-US" id="label_us-gaap_ProceedsFromIssuanceOfCommonStock_en-US">Proceeds from issuance of common stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromIssuanceOfCommonStock" xlink:to="label_us-gaap_ProceedsFromIssuanceOfCommonStock" use="optional" order="40" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 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="41" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="42" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 increase (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="43" 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 year</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 year</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Supplementary 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="46" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:label="OtherNoncashInvestingAndFinancingItemsAbstract" xlink:title="OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xml:lang="en-US" id="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_en-US">Non-cash transactions:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" use="optional" order="47" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:label="PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:title="PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xml:lang="en-US" id="terseLabel_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries_en-US">Purchase of inventories offset against receivables from former subsidiaries</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:to="label_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" use="optional" order="48" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries" xml:lang="en-US" id="documentation_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries_en-US">Purchase of inventories offset against receivables from former subsidiaries</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:label="PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:title="PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xml:lang="en-US" id="terseLabel_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries_en-US">Purchase of property, plant and equipment (inclusive of VAT) offset against receivables from former subsidiaries</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:to="label_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" use="optional" order="49" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries" xml:lang="en-US" id="documentation_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries_en-US">Purchase of property, plant and equipment (inclusive of VAT) offset against receivables from former subsidiaries</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_RemovalExpendituresOffsetAgainstGovernmentGrants" xlink:label="RemovalExpendituresOffsetAgainstGovernmentGrants" xlink:title="RemovalExpendituresOffsetAgainstGovernmentGrants"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants" xml:lang="en-US" id="terseLabel_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants_en-US">Removal expenditures offset against government grants</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RemovalExpendituresOffsetAgainstGovernmentGrants" xlink:to="label_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants" use="optional" order="50" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants" xml:lang="en-US" id="documentation_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants_en-US">Removal expenditures offset against government grants</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_DepreciationExpensesOffsetAgainstGovernmentGrants" xlink:label="DepreciationExpensesOffsetAgainstGovernmentGrants" xlink:title="DepreciationExpensesOffsetAgainstGovernmentGrants"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants" xml:lang="en-US" id="terseLabel_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants_en-US">Depreciation expenses offset against government grants</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepreciationExpensesOffsetAgainstGovernmentGrants" xlink:to="label_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants" use="optional" order="51" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants" xml:lang="en-US" id="documentation_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants_en-US">Depreciation expenses offset against government grants</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xlink:label="TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xlink:title="TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xml:lang="en-US" id="terseLabel_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty_en-US">Accounts receivable offset against advance from a related company</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xlink:to="label_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" use="optional" order="52" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty" xml:lang="en-US" id="documentation_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty_en-US">Trade accounts receivable offset against advance from a related company</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xlink:label="ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xlink:title="ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xml:lang="en-US" id="terseLabel_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany_en-US">Receivable from a former subsidiary offset against advance from a related company</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xlink:to="label_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" use="optional" order="53" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany" xml:lang="en-US" id="documentation_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany_en-US">Receivable from a former subsidiary offset against advance from a related company</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment" xlink:label="TransferOfConstructionInProgressToPropertyPlantAndEquipment" xlink:title="TransferOfConstructionInProgressToPropertyPlantAndEquipment"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment" xml:lang="en-US" id="terseLabel_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment_en-US">Transfer of construction in progress to property, plant and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TransferOfConstructionInProgressToPropertyPlantAndEquipment" xlink:to="label_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment" use="optional" order="54" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment" xml:lang="en-US" id="documentation_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment_en-US">Transfer of construction in progress to property, plant and equipment</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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/terseLabel" xlink:title="label_cbak_CashPaidDuringThePeriodForAbstract" xml:lang="en-US" id="terseLabel_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="55" 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/2015/elts/us-gaap-2015-01-31.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="56" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="57" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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/2015/elts/us-gaap-2015-01-31.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="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="SignificantAccountingPoliciesTextBlock" xlink:title="SignificantAccountingPoliciesTextBlock"/>
    <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="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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="3" 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/2015/elts/us-gaap-2015-01-31.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 and Bills 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="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.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/verboseLabel" xlink:title="label_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock" xml:lang="en-US" id="verboseLabel_cbak_PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock_en-US">Prepayments and Other Receivables [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="6" 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="cbak-20160930.xsd#cbak_ReceivablesFromFormerSubsidiariesTextBlock" xlink:label="ReceivablesFromFormerSubsidiariesTextBlock" xlink:title="ReceivablesFromFormerSubsidiariesTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ReceivablesFromFormerSubsidiariesTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ReceivablesFromFormerSubsidiariesTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ReceivablesFromFormerSubsidiariesTextBlock_en-US">Balances with Former Subsidiaries [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReceivablesFromFormerSubsidiariesTextBlock" xlink:to="label_cbak_ReceivablesFromFormerSubsidiariesTextBlock" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ReceivablesFromFormerSubsidiariesTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ReceivablesFromFormerSubsidiariesTextBlock" xml:lang="en-US" id="documentation_cbak_ReceivablesFromFormerSubsidiariesTextBlock_en-US">Receivables from Former Subsidiaries</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 [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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ConstructionInProgressTextBlock" xlink:label="ConstructionInProgressTextBlock" xlink:title="ConstructionInProgressTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ConstructionInProgressTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ConstructionInProgressTextBlock" xml:lang="en-US" id="label_cbak_ConstructionInProgressTextBlock_en-US">Construction in Progress [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConstructionInProgressTextBlock" xlink:to="label_cbak_ConstructionInProgressTextBlock" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ConstructionInProgressTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ConstructionInProgressTextBlock" xml:lang="en-US" id="documentation_cbak_ConstructionInProgressTextBlock_en-US">Construction in Progress</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xlink:label="PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xlink:title="PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xml:lang="en-US" id="verboseLabel_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock_en-US">Prepaid Land Use Rights, net [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xlink:to="label_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock" xml:lang="en-US" id="documentation_cbak_PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock_en-US">Prepaid Land Use Rights, net and Assets and Liabilities Held For Sale</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="IntangibleAssetsDisclosureTextBlock" xlink:title="IntangibleAssetsDisclosureTextBlock"/>
    <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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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 and 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="ShortTermDebtTextBlock" xlink:to="label_us-gaap_ShortTermDebtTextBlock" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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">Other Short-term Loans [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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_OtherLongTermPayablesTextBlock" xlink:label="OtherLongTermPayablesTextBlock" xlink:title="OtherLongTermPayablesTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_OtherLongTermPayablesTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_OtherLongTermPayablesTextBlock" xml:lang="en-US" id="verboseLabel_cbak_OtherLongTermPayablesTextBlock_en-US">Deferred Government Grants [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLongTermPayablesTextBlock" xlink:to="label_cbak_OtherLongTermPayablesTextBlock" use="optional" order="15" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_OtherLongTermPayablesTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_OtherLongTermPayablesTextBlock" xml:lang="en-US" id="documentation_cbak_OtherLongTermPayablesTextBlock_en-US">Deferred Government Grants [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ShareholdersEquityAndShareBasedPaymentsTextBlock" xlink:label="ShareholdersEquityAndShareBasedPaymentsTextBlock" xlink:title="ShareholdersEquityAndShareBasedPaymentsTextBlock"/>
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    <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="18" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="ConcentrationRiskDisclosureTextBlock" xlink:title="ConcentrationRiskDisclosureTextBlock"/>
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    <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="22" 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="24" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TradeAndOtherAccountsReceivablePolicy" xlink:to="label_us-gaap_TradeAndOtherAccountsReceivablePolicy" use="optional" order="3" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryPolicyTextBlock" xlink:to="label_us-gaap_InventoryPolicyTextBlock" use="optional" order="4" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="label_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" use="optional" order="5" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeasePolicyTextBlock" xlink:to="label_us-gaap_LeasePolicyTextBlock" use="optional" order="6" xlink:title=""/>
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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=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_BillsPayablePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_BillsPayablePolicyTextBlock" xml:lang="en-US" id="documentation_cbak_BillsPayablePolicyTextBlock_en-US">Bills Payable</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GovernmentGrantsPolicyTextBlock" xlink:to="label_cbak_GovernmentGrantsPolicyTextBlock" use="optional" order="15" xlink:title=""/>
    <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:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfReceivableFromAFormerSubsidiaryTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfReceivableFromAFormerSubsidiaryTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfReceivableFromAFormerSubsidiaryTableTextBlock_en-US">Schedule of Receivable from a former subsidiary [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xlink:label="ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xlink:title="ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xml:lang="en-US" id="label_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock_en-US">Schedule of Advance From A Former Subsidiary [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xlink:to="label_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" use="optional" order="14" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfAdvanceFromAFormerSubsidiaryTableTextBlock_en-US">Schedule of Advance From A Former Subsidiary [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="PropertyPlantAndEquipmentTextBlock" xlink:title="PropertyPlantAndEquipmentTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PropertyPlantAndEquipmentTextBlock" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentTextBlock_en-US">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentTextBlock" xlink:to="label_us-gaap_PropertyPlantAndEquipmentTextBlock" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfDepreciationExpenseTableTextBlock" xlink:label="ScheduleOfDepreciationExpenseTableTextBlock" xlink:title="ScheduleOfDepreciationExpenseTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfDepreciationExpenseTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfDepreciationExpenseTableTextBlock" xml:lang="en-US" id="label_cbak_ScheduleOfDepreciationExpenseTableTextBlock_en-US">SCHEDULE OF DEPRECIATION EXPENSE [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDepreciationExpenseTableTextBlock" xlink:to="label_cbak_ScheduleOfDepreciationExpenseTableTextBlock" use="optional" order="16" xlink:title=""/>
    <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-20160930.xsd#cbak_ScheduleOfConstructionInProgressTableTextBlock" xlink:label="ScheduleOfConstructionInProgressTableTextBlock" xlink:title="ScheduleOfConstructionInProgressTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfConstructionInProgressTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfConstructionInProgressTableTextBlock" xml:lang="en-US" id="label_cbak_ScheduleOfConstructionInProgressTableTextBlock_en-US">Schedule of Construction in Progress [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfConstructionInProgressTableTextBlock" xlink:to="label_cbak_ScheduleOfConstructionInProgressTableTextBlock" use="optional" order="17" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfConstructionInProgressTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfConstructionInProgressTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfConstructionInProgressTableTextBlock_en-US">Schedule of Construction in Progress</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:label="ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:title="ScheduleOfPrepaidLandUseRightsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" xml:lang="en-US" id="label_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock_en-US">SCHEDULE OF PREPAID LAND USE RIGHTS [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:to="label_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" use="optional" order="18" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfPrepaidLandUseRightsTableTextBlock_en-US">SCHEDULE OF PREPAID LAND USE RIGHTS [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:label="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:title="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_en-US">SCHEDULE OF INTANGIBLE ASSETS [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock" xlink:label="ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock" xlink:title="ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock_en-US">SDCHEDULE OF INTANGIBLE ASSETS [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock" xlink:to="label_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="ScheduleOfDebtTableTextBlock" xlink:title="ScheduleOfDebtTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfDebtTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfDebtTableTextBlock_en-US">SCHEDULE OF DEBT [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDebtTableTextBlock" xlink:to="label_us-gaap_ScheduleOfDebtTableTextBlock" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock" xlink:label="ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock" xlink:title="ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock_en-US">SCHEDULE OF FACILITIES SECURED BY THE COMPANY'S ASSETS [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock" xlink:to="label_us-gaap_ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfOtherLiabilitiesTableTextBlock" xlink:label="ScheduleOfOtherLiabilitiesTableTextBlock" xlink:title="ScheduleOfOtherLiabilitiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfOtherLiabilitiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfOtherLiabilitiesTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfOtherLiabilitiesTableTextBlock_en-US">Schedule of Other Short-term Loan [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfOtherLiabilitiesTableTextBlock" xlink:to="label_cbak_ScheduleOfOtherLiabilitiesTableTextBlock" use="optional" order="23" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfOtherLiabilitiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfOtherLiabilitiesTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfOtherLiabilitiesTableTextBlock_en-US">Schedule of Other Liabilities</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:label="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:title="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_en-US">SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES [Table Text Block]</link:label>
    <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="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock" xlink:label="ScheduleOfDeferredGovernmentGrantsTableTextBlock" xlink:title="ScheduleOfDeferredGovernmentGrantsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock" xml:lang="en-US" id="label_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock_en-US">Schedule of Deferred Government Grants [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDeferredGovernmentGrantsTableTextBlock" xlink:to="label_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock" use="optional" order="25" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock_en-US">Schedule of Government Subsidiaries</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_en-US">SCHEDULE OF INCOME TAXES [Table Text Block]</link:label>
    <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="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:label="ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:title="ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_en-US">SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="label_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:title="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_en-US">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES [Table Text Block]</link:label>
    <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="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:title="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_en-US">SCHEDULE OF STOCK OPTION, ACTIVITY [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock" xlink:label="ScheduleOfNonvestedRestrictedSharesTableTextBlock" xlink:title="ScheduleOfNonvestedRestrictedSharesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock_en-US">SCHEDULE OF NON-VESTED RESTRICTED SHARES [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfNonvestedRestrictedSharesTableTextBlock" xlink:to="label_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock" use="optional" order="30" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock_en-US">SCHEDULE OF NON-VESTED RESTRICTED SHARES</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xlink:label="ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xlink:title="ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xml:lang="en-US" id="verboseLabel_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock_en-US">SCHEDULE OF NON-VESTED RESTRICTED SHARES GRANTED ON APRIL 19, 2016 [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xlink:to="label_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" use="optional" order="31" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock" xml:lang="en-US" id="documentation_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock_en-US">SCHEDULE OF NON-VESTED RESTRICTED SHARES GRANTED ON APRIL 19, 2016</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:title="ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="label_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" use="optional" order="32" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ" xlink:label="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ" xlink:title="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM" xlink:label="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM" xlink:title="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM" xml:lang="en-US" id="verboseLabel_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM_en-US">Prepaid Land Use Rights, Net 7</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM" xlink:to="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM" use="optional" order="7" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xlink:label="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xlink:title="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xml:lang="en-US" id="verboseLabel_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT_en-US">Prepaid Land Use Rights, Net 8</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xlink:to="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT" xml:lang="en-US" id="documentation_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT_en-US">Prepaid Land Use Rights, Net 8</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xlink:label="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xlink:title="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xml:lang="en-US" id="verboseLabel_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight_en-US">Prepaid Land Use Rights, Net 9</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xlink:to="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight" xml:lang="en-US" id="documentation_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight_en-US">Prepaid Land Use Rights, Net 9</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xlink:label="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xlink:title="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xml:lang="en-US" id="verboseLabel_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv_en-US">Prepaid Land Use Rights, Net 10</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xlink:to="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv" xml:lang="en-US" id="documentation_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv_en-US">Prepaid Land Use Rights, Net 10</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq" xlink:label="IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq" xlink:title="IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq" xml:lang="en-US" id="verboseLabel_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq_en-US">Intangible Assets, Net 1</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix" xlink:label="IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix" xlink:title="IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix"/>
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    <link:label xlink:type="resource" xlink:label="label_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix" xml:lang="en-US" id="documentation_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix_en-US">Intangible Assets, Net 2</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmcssGNineKJDXJp" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmcssGNineKJDXJp" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmcssGNineKJDXJp_en-US">Share-based Compensation 13</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB_en-US">Share-based Compensation 14</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH_en-US">Share-based Compensation 15</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh" use="optional" order="16" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" use="optional" order="17" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP_en-US">Share-based Compensation 17</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" use="optional" order="18" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM_en-US">Share-based Compensation 18</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" use="optional" order="19" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ_en-US">Share-based Compensation 19</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" use="optional" order="20" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM_en-US">Share-based Compensation 20</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" use="optional" order="21" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree_en-US">Share-based Compensation 21</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" use="optional" order="22" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy" xml:lang="en-US" id="documentation_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy_en-US">Share-based Compensation 22</link:label>
    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC_en-US">Share-based Compensation 23</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC_en-US">Share-based Compensation 24</link:label>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightFiveXSmSZeroMsVPLw" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightFiveXSmSZeroMsVPLw" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightFiveXSmSZeroMsVPLw"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom" use="optional" order="27" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTWLThreelySTwomBZeroq" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTWLThreelySTwomBZeroq" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTWLThreelySTwomBZeroq"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightkSixmSevenLTwoHMOneThreeKZ" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightkSixmSevenLTwoHMOneThreeKZ" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightkSixmSevenLTwoHMOneThreeKZ"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk" use="optional" order="31" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP"/>
    <link:label xlink:type="resource" xlink:label="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP" xml:lang="en-US" id="verboseLabel_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP_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="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP" use="optional" order="32" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrOneQyVVZeroJSixZEightr" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrOneQyVVZeroJSixZEightr" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrOneQyVVZeroJSixZEightr"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ" xlink:to="label_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ" use="optional" order="34" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQTMNinecZzXhFw" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQTMNinecZzXhFw" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQTMNinecZzXhFw"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightOneQTSixLkgdNineFivekl" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightOneQTSixLkgdNineFivekl" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightOneQTSixLkgdNineFivekl"/>
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    <link:loc xlink:type="locator" xlink:href="cbak-20160930.xsd#cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightWFPTwoLmSixfNineXlEight" xlink:label="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightWFPTwoLmSixfNineXlEight" xlink:title="SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightWFPTwoLmSixfNineXlEight"/>
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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</link:label>
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    <link:label xlink:type="resource" xlink:label="label_cbak_ReceivableFromAFormerSubsidiary" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_cbak_ReceivableFromAFormerSubsidiary" xml:lang="en-US" id="label_cbak_ReceivableFromAFormerSubsidiary_en-US">Receivable From A Former Subsidiary</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableTradeCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsPayableTradeCurrent" xml:lang="en-US" id="label_us-gaap_AccountsPayableTradeCurrent_en-US">Trade accounts and bills payable (AccountsPayableTradeCurrent)</link:label>
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    <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>
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    <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>
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    <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>
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    <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 cost, net</link:label>
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    <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 credit (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 (profit)</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) income</link:label>
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    <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</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</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>
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<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:11:22:42 GMT-0800 -->
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<head>
<title></title>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6790630000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Jan. 09, 2017</div></th>
<th class="th"><div>Mar. 31, 2016</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_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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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_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Sep. 30,  2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">cbak<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">CHINA BAK BATTERY INC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<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>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--09-30<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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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_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Smaller Reporting Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,600,469<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well Known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,800,000<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_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>If the value is true, then the document is an amendment to previously-filed/accepted document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</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_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</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_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</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_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</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_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</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_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<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 style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</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_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</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_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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" 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 style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</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_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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 style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</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_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</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_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<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 style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</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_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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 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 style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</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_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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 style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</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_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</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>17
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791248528">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed consolidated balance sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 1,953,295<span></span>
</td>
<td class="nump">$ 6,762,745<span></span>
</td>
</tr>
<tr 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">4,569,027<span></span>
</td>
<td class="nump">1,519,601<span></span>
</td>
</tr>
<tr 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 and bills receivable, net</a></td>
<td class="nump">2,382,427<span></span>
</td>
<td class="nump">4,771,958<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_us-gaap_InventoryNet', window );">Inventories</a></td>
<td class="nump">16,540,252<span></span>
</td>
<td class="nump">3,057,575<span></span>
</td>
</tr>
<tr 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">6,730,671<span></span>
</td>
<td class="nump">2,552,658<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ReceivableFromAFormerSubsidiary', window );">Receivable from former subsidiaries, net</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">686,514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_LeasePrepaymentsCurrentPortion', window );">Prepaid land use rights, current portion</a></td>
<td class="nump">168,418<span></span>
</td>
<td class="nump">176,764<span></span>
</td>
</tr>
<tr 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_DeferredTaxAssetsNetCurrent', window );">Deferred tax assets, current portion</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">43,175<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_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">32,344,090<span></span>
</td>
<td class="nump">19,570,990<span></span>
</td>
</tr>
<tr 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_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
<td class="nump">20,735,209<span></span>
</td>
<td class="nump">22,274,820<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_us-gaap_ConstructionInProgressGross', window );">Construction in progress</a></td>
<td class="nump">32,321,914<span></span>
</td>
<td class="nump">13,039,373<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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, non-current</a></td>
<td class="nump">7,887,587<span></span>
</td>
<td class="nump">8,455,231<span></span>
</td>
</tr>
<tr 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">22,885<span></span>
</td>
<td class="nump">26,818<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_Assets', window );">Total assets</a></td>
<td class="nump">93,311,685<span></span>
</td>
<td class="nump">63,367,232<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_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_us-gaap_AccountsPayableTradeCurrent', window );">Trade accounts and bills payable</a></td>
<td class="nump">18,551,836<span></span>
</td>
<td class="nump">4,910,717<span></span>
</td>
</tr>
<tr 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_TaxesPayableCurrent', window );">Taxes payable</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">5,108,878<span></span>
</td>
</tr>
<tr 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_ShortTermBankLoansAndNotesPayable', window );">Short-term bank loans</a></td>
<td class="nump">1,498,936<span></span>
</td>
<td class="nump">12,585,740<span></span>
</td>
</tr>
<tr 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_OtherLiabilitiesCurrent', window );">Other short-term loans</a></td>
<td class="nump">4,391,004<span></span>
</td>
<td class="nump">184,755<span></span>
</td>
</tr>
<tr 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_OtherAccountsPayableAndAccruedLiabilities', window );">Accrued expenses and other payables</a></td>
<td class="nump">18,561,640<span></span>
</td>
<td class="nump">11,569,981<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_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent', window );">Payables to former subsidiaries</a></td>
<td class="nump">4,382,234<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_OtherLongTermDebtCurrent', window );">Deferred government grants, current</a></td>
<td class="nump">197,645<span></span>
</td>
<td class="nump">181,510<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_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">47,583,295<span></span>
</td>
<td class="nump">34,541,581<span></span>
</td>
</tr>
<tr 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_LongTermLoansFromBank', window );">Long-term bank loans</a></td>
<td class="nump">19,006,505<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_OtherLongTermDebtNoncurrent', window );">Deferred government grants, non-current</a></td>
<td class="nump">4,731,185<span></span>
</td>
<td class="nump">5,199,014<span></span>
</td>
</tr>
<tr 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_TaxesPayableCurrentAndNoncurrent', window );">Long- term tax payable</a></td>
<td class="nump">6,900,704<span></span>
</td>
<td class="nump">1,815,100<span></span>
</td>
</tr>
<tr 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, non-current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">142,650<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">78,221,689<span></span>
</td>
<td class="nump">41,698,345<span></span>
</td>
</tr>
<tr 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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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 $0.001 par value; 500,000,000 authorized ; 12,856,301 issued and 12,712,095 outstanding as of September 30, 2015; 19,689,674 issued and 19,545,468 outstanding as of September 30, 2016</a></td>
<td class="nump">19,690<span></span>
</td>
<td class="nump">12,856<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" 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">145,008,043<span></span>
</td>
<td class="nump">138,036,080<span></span>
</td>
</tr>
<tr 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">1,230,511<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_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(139,804,975)<span></span>
</td>
<td class="num">(125,922,270)<span></span>
</td>
</tr>
<tr 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 loss</a></td>
<td class="num">(1,398,352)<span></span>
</td>
<td class="num">(492,858)<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 );">Stockholder's equity before treasury shares</a></td>
<td class="nump">19,156,606<span></span>
</td>
<td class="nump">25,735,497<span></span>
</td>
</tr>
<tr 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">15,089,996<span></span>
</td>
<td class="nump">21,668,887<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 shareholder's equity</a></td>
<td class="nump">$ 93,311,685<span></span>
</td>
<td class="nump">$ 63,367,232<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 style="white-space:nowrap;">cbak_DonatedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_LeasePrepaymentsCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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, current portion</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_LeasePrepaymentsCurrentPortion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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, non-current</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_LeasePrepaymentsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ReceivableFromAFormerSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Receivable from former subsidiaries, 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 style="white-space:nowrap;">cbak_ReceivableFromAFormerSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_AccountsPayableTradeCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Liabilities<br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_AccountsPayableTradeCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3-4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Subparagraph a(1)<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 4<br> -Article 5<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 style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<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 style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.30(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<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 style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 12<br> -Article 7<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 style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3044-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14326-108349<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<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 style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ConstructionInProgressGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<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 style="white-space:nowrap;">us-gaap_ConstructionInProgressGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31917-109318<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31931-109318<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31928-109318<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31958-109318<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 style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as noncurrent.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31958-109318<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31917-109318<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 style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_DepositsAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_DueToOtherRelatedPartiesClassifiedCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 obligations owed to related parties other than affiliates, officers or stockholders (for example, owner's immediate families or employee pension trusts) at the financial statement date. 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 style="white-space:nowrap;">us-gaap_DueToOtherRelatedPartiesClassifiedCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph ((a)(1),(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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 style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=51655945&amp;loc=d3e3927-108312<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.32)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 25<br> -Article 7<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 style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 19, 22<br> -Article 5<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 style="white-space:nowrap;">us-gaap_LongTermLoansFromBank</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_OtherAccountsPayableAndAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6904-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6911-107765<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 style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_OtherLongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the portion of long-term debt not otherwise specified in the taxonomy that is scheduled to be repaid within 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 19, 20<br> -Article 5<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 style="white-space:nowrap;">us-gaap_OtherLongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_OtherLongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 13<br> -Subparagraph a<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 8<br> -Article 7<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 style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<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 style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.16)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_ShortTermBankLoansAndNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.23(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6486098&amp;loc=d3e24708-158529<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 24<br> -Subparagraph c<br> -Article 7<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 style="white-space:nowrap;">us-gaap_StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB TOPIC 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 4<br> -Section E<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 style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<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></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</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>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></div>
<a href="javascript:void(0);" 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>us-gaap_</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_TaxesPayableCurrent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<td><strong> Period Type:</strong></td>
<td>instant</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_us-gaap_TaxesPayableCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 incurred and payable for statutory income, sales, use, payroll, excise, real, property and other 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 15<br> -Subparagraph 1, 5<br> -Article 9<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 style="white-space:nowrap;">us-gaap_TaxesPayableCurrentAndNoncurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<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 style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
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<td>us-gaap_</td>
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<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>instant</td>
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</DOCUMENT>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6775205968">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed consolidated balance sheets (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Sep. 30, 2015</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">500,000,000<span></span>
</td>
<td class="nump">500,000,000<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">19,689,674<span></span>
</td>
<td class="nump">12,856,301<span></span>
</td>
</tr>
<tr 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">19,545,468<span></span>
</td>
<td class="nump">12,712,095<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<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 style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<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>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_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 maximum number of common shares permitted to be issued by an entity's charter and bylaws.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<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 style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<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 style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<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 style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791020048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed consolidated statements of operations and comprehensive (loss) income - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net revenues</a></td>
<td class="nump">$ 10,369,444<span></span>
</td>
<td class="nump">$ 13,904,414<span></span>
</td>
</tr>
<tr 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">(12,099,632)<span></span>
</td>
<td class="num">(12,954,553)<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">(1,730,188)<span></span>
</td>
<td class="nump">949,861<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_OperatingExpensesAbstract', window );"><strong>Operating expenses:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
<td class="num">(1,879,869)<span></span>
</td>
<td class="num">(1,001,889)<span></span>
</td>
</tr>
<tr 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">(995,290)<span></span>
</td>
<td class="num">(135,468)<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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="num">(4,737,843)<span></span>
</td>
<td class="num">(3,329,763)<span></span>
</td>
</tr>
<tr 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 doubtful accounts</a></td>
<td class="num">(2,779,497)<span></span>
</td>
<td class="num">(131,745)<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_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="num">(10,392,499)<span></span>
</td>
<td class="num">(4,598,865)<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_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(12,122,687)<span></span>
</td>
<td class="num">(3,649,004)<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_RevenueFromGrants', window );">Government grant income</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">23,103,427<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_us-gaap_OtherNonoperatingIncomeExpense', window );">Other (expenses) income, net</a></td>
<td class="nump">143,073<span></span>
</td>
<td class="num">(91,219)<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before income tax and discontinued operations</a></td>
<td class="num">(11,979,614)<span></span>
</td>
<td class="nump">19,363,204<span></span>
</td>
</tr>
<tr 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_IncomeTaxExpenseBenefit', window );">Income tax (expense) credit</a></td>
<td class="num">(672,580)<span></span>
</td>
<td class="num">(5,320,515)<span></span>
</td>
</tr>
<tr 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_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Profit (loss) before discontinued operations, net of tax</a></td>
<td class="num">(12,652,194)<span></span>
</td>
<td class="nump">14,042,689<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_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Income from discontinued operations</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,831,237<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_NetIncomeLoss', window );">Net profit (loss)</a></td>
<td class="num">(12,652,194)<span></span>
</td>
<td class="nump">15,873,926<span></span>
</td>
</tr>
<tr 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_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract', window );"><strong>Other comprehensive loss</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">- Foreign currency translation adjustment</a></td>
<td class="num">(905,494)<span></span>
</td>
<td class="num">(467,227)<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_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="num">$ (13,557,688)<span></span>
</td>
<td class="nump">$ 15,406,699<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_us-gaap_EarningsPerShareBasicAbstract', window );"><strong>Earnings (loss) per share - Basic</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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_IncomeLossFromContinuingOperationsPerBasicShare', window );">- From continuing operations</a></td>
<td class="num">$ (0.71)<span></span>
</td>
<td class="nump">$ 1.10<span></span>
</td>
</tr>
<tr 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_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare', window );">- From discontinued operations</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.14<span></span>
</td>
</tr>
<tr 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_EarningsPerShareBasic', window );">Earnings per share, basic</a></td>
<td class="num">(0.71)<span></span>
</td>
<td class="nump">1.24<span></span>
</td>
</tr>
<tr 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_EarningsPerShareDilutedAbstract', window );"><strong>Earnings (loss) per share - Diluted</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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_IncomeLossFromContinuingOperationsPerDilutedShare', window );">- From continuing operations</a></td>
<td class="num">(0.71)<span></span>
</td>
<td class="nump">1.09<span></span>
</td>
</tr>
<tr 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_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare', window );">- From discontinued operations</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.14<span></span>
</td>
</tr>
<tr 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 );">Earnings per share, diluted</a></td>
<td class="num">$ (0.71)<span></span>
</td>
<td class="nump">$ 1.23<span></span>
</td>
</tr>
<tr 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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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">17,786,374<span></span>
</td>
<td class="nump">12,718,388<span></span>
</td>
</tr>
<tr 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">17,786,374<span></span>
</td>
<td class="nump">12,881,121<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_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>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=SL6953423-111524<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 style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831223<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<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 style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.23)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 18<br> -Article 7<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 20<br> -Article 5<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<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 style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
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<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_EarningsPerShareBasicAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 18<br> -Article 7<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 20<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<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 style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_EarningsPerShareDilutedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDilutedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses and taxes from ongoing operations before 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=51664549&amp;loc=SL4569616-111683<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 style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromContinuingOperationsPerBasicShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) from continuing operations 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.23)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 20<br> -Article 5<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 18<br> -Article 7<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<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 style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsPerBasicShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromContinuingOperationsPerDilutedShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) derived from continuing operations during 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 20<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 18<br> -Article 7<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 style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromDiscontinuedOperationsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=51717284&amp;loc=SL51721675-107760<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=d3e1012-107759<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3B<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=SL51721525-107759<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3A<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=SL51721523-107759<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=d3e957-107759<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=51717284&amp;loc=d3e1361-107760<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 13<br> -Article 7<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 15<br> -Article 5<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 style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.23)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 20<br> -Article 5<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 18<br> -Article 7<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<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 style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 5<br> -Section E<br> -Paragraph Question 3<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 style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<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 style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 19<br> -Article 5<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<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 style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=51664549&amp;loc=SL4569643-111683<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=51664549&amp;loc=SL4569616-111683<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 style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<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 style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_RevenueFromGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(e))<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_RevenueFromGrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SalesRevenueNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_SalesRevenueNet</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
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<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_us-gaap_SellingAndMarketingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingAndMarketingExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<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 style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 [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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Weighted-Average Number of Common Shares Outstanding<br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<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 style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<td>na</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6792377888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed consolidated statements of changes in shareholders equity - USD ($)<br></strong></div></th>
<th class="th"><div>Common stock issued [Member]</div></th>
<th class="th"><div>Donated shares [Member]</div></th>
<th class="th"><div>Additional paid-in capital [Member]</div></th>
<th class="th"><div>Statutory reserves [Member]</div></th>
<th class="th"><div>Accumulated deficit [Member]</div></th>
<th class="th"><div>Accumulated other comprehensive income (loss) [Member]</div></th>
<th class="th"><div>Treasury shares [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning Balance at Sep. 30, 2014</a></td>
<td class="nump">$ 12,763<span></span>
</td>
<td class="nump">$ 14,101,689<span></span>
</td>
<td class="nump">$ 127,438,362<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (141,796,196)<span></span>
</td>
<td class="num">$ (25,631)<span></span>
</td>
<td class="num">$ (4,066,610)<span></span>
</td>
<td class="num">$ (4,335,623)<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, 2014</a></td>
<td class="nump">12,763,803<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(144,206)<span></span>
</td>
<td class="text">&#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_us-gaap_NetIncomeLoss', window );">Net profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,873,926<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,873,926<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommonStockIssued', window );">Common stock issued</a></td>
<td class="nump">$ 93<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(93)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommonStockIssuedShares', window );">Common stock issued (Shares)</a></td>
<td class="nump">92,498<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharesToBeIssued', window );">Shares to be issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,847,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,847,644<span></span>
</td>
</tr>
<tr 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 for employee and director stock awards</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">750,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">750,167<span></span>
</td>
</tr>
<tr 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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(467,227)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(467,227)<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 Sep. 30, 2015</a></td>
<td class="nump">$ 12,856<span></span>
</td>
<td class="nump">14,101,689<span></span>
</td>
<td class="nump">138,036,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(125,922,270)<span></span>
</td>
<td class="num">(492,858)<span></span>
</td>
<td class="num">$ (4,066,610)<span></span>
</td>
<td class="nump">21,668,887<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 Sep. 30, 2015</a></td>
<td class="nump">12,856,301<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(144,206)<span></span>
</td>
<td class="text">&#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_us-gaap_NetIncomeLoss', window );">Net profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,652,194)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,652,194)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_TransferToStatutoryReserves', window );">Transfer to statutory reserves</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,230,511<span></span>
</td>
<td class="num">(1,230,511)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommonStockIssuedToNewInvestors', window );">Common stock issued to new investors</a></td>
<td class="nump">$ 6,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,510,016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,516,600<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommonStockIssuedToNewInvestorsShares', window );">Common stock issued to new investors (Shares)</a></td>
<td class="nump">6,583,371<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommonStockIssuedToEmployeeForStockAward', window );">Common stock issued to employees and directors for stock award</a></td>
<td class="nump">$ 250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(250)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommonStockIssuedToEmployeeForStockAwardShares', window );">Common stock issued to employees and directors for stock award (Shares)</a></td>
<td class="nump">250,002<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_us-gaap_ShareBasedCompensation', window );">Share-based compensation for employee and director stock awards</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,462,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,462,197<span></span>
</td>
</tr>
<tr 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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(905,494)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(905,494)<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 Sep. 30, 2016</a></td>
<td class="nump">$ 19,690<span></span>
</td>
<td class="nump">$ 14,101,689<span></span>
</td>
<td class="nump">$ 145,008,043<span></span>
</td>
<td class="nump">$ 1,230,511<span></span>
</td>
<td class="num">$ (139,804,975)<span></span>
</td>
<td class="num">$ (1,398,352)<span></span>
</td>
<td class="num">$ (4,066,610)<span></span>
</td>
<td class="nump">$ 15,089,996<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 Sep. 30, 2016</a></td>
<td class="nump">19,689,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(144,206)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommonStockIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock issued</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_CommonStockIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommonStockIssuedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock issued (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 style="white-space:nowrap;">cbak_CommonStockIssuedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommonStockIssuedToEmployeeForStockAward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock issued to employees and directors for stock award</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_CommonStockIssuedToEmployeeForStockAward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommonStockIssuedToEmployeeForStockAwardShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock issued to employees and directors for stock award (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 style="white-space:nowrap;">cbak_CommonStockIssuedToEmployeeForStockAwardShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommonStockIssuedToNewInvestors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock issued to new investors</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_CommonStockIssuedToNewInvestors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommonStockIssuedToNewInvestorsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Common stock issued to new investors (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 style="white-space:nowrap;">cbak_CommonStockIssuedToNewInvestorsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharesToBeIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Shares to be issued</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_SharesToBeIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_TransferToStatutoryReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Transfer 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 style="white-space:nowrap;">cbak_TransferToStatutoryReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 19<br> -Article 5<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<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 style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (b,c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<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 style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<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 style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB TOPIC 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 4<br> -Section E<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 style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=cbak_DonatedSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=cbak_DonatedSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=cbak_StatutoryreserveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=cbak_StatutoryreserveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791047664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed consolidated statements of cash flows - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net profit (loss)</a></td>
<td class="num">$ (12,652,194)<span></span>
</td>
<td class="nump">$ 15,873,926<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_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Income from discontinued operations, net of tax</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(1,831,237)<span></span>
</td>
</tr>
<tr 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_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net profit (loss) to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#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_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">1,117,741<span></span>
</td>
<td class="nump">508,945<span></span>
</td>
</tr>
<tr 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_ProvisionForDoubtfulAccounts', window );">Provision for doubtful debts</a></td>
<td class="nump">2,779,497<span></span>
</td>
<td class="nump">131,745<span></span>
</td>
</tr>
<tr 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_InventoryWriteDown', window );">Write-down of inventories</a></td>
<td class="nump">439,068<span></span>
</td>
<td class="nump">221,172<span></span>
</td>
</tr>
<tr 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</a></td>
<td class="nump">1,462,197<span></span>
</td>
<td class="nump">750,167<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrants', window );">Government grant income</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(23,103,427)<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_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred tax liabilities</a></td>
<td class="num">(96,793)<span></span>
</td>
<td class="nump">101,617<span></span>
</td>
</tr>
<tr 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 loss (gain)</a></td>
<td class="nump">213,127<span></span>
</td>
<td class="num">(200,078)<span></span>
</td>
</tr>
<tr 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">&#160;<span></span>
</td>
<td class="text">&#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_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Trade accounts and bills receivable</a></td>
<td class="num">(569,265)<span></span>
</td>
<td class="num">(4,349,352)<span></span>
</td>
</tr>
<tr 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">(14,357,199)<span></span>
</td>
<td class="num">(107,512)<span></span>
</td>
</tr>
<tr 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">(4,389,940)<span></span>
</td>
<td class="nump">132,777<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_us-gaap_IncreaseDecreaseInAccountsPayableTrade', window );">Trade accounts and bills payable</a></td>
<td class="nump">5,515,277<span></span>
</td>
<td class="nump">5,016,470<span></span>
</td>
</tr>
<tr 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_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities', window );">Accrued expenses and other payables</a></td>
<td class="nump">1,232,105<span></span>
</td>
<td class="nump">400,375<span></span>
</td>
</tr>
<tr 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_IncreaseDecreaseInAccruedIncomeTaxesPayable', window );">Income taxes payable</a></td>
<td class="nump">310,108<span></span>
</td>
<td class="nump">5,218,898<span></span>
</td>
</tr>
<tr 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_IncreaseDecreaseInAccountsReceivableRelatedParties', window );">Trade receivable from and payables to former subsidiaries</a></td>
<td class="nump">5,108,935<span></span>
</td>
<td class="num">(801,608)<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 used in operating activities</a></td>
<td class="num">(13,887,336)<span></span>
</td>
<td class="num">(2,037,122)<span></span>
</td>
</tr>
<tr 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 flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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 );">Increase in pledged deposits</a></td>
<td class="num">(3,187,541)<span></span>
</td>
<td class="num">(1,552,326)<span></span>
</td>
</tr>
<tr 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_PaymentsForProceedsFromOtherInvestingActivities', window );">Deferred government grant</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">7,416,752<span></span>
</td>
</tr>
<tr 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_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property, plant and equipment and construction in progress</a></td>
<td class="num">(5,926,675)<span></span>
</td>
<td class="num">(12,851,944)<span></span>
</td>
</tr>
<tr 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_PaymentsToAcquireIntangibleAssets', window );">Purchase of intangible assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(28,586)<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_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations', window );">Net cash used in continuing operations</a></td>
<td class="num">(9,114,216)<span></span>
</td>
<td class="num">(7,016,104)<span></span>
</td>
</tr>
<tr 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_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations', window );">Net cash provided by discontinued operations</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,514,183<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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(9,114,216)<span></span>
</td>
<td class="num">(5,501,921)<span></span>
</td>
</tr>
<tr 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_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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_ProceedsFromIssuanceOfDebt', window );">Proceeds from borrowings</a></td>
<td class="nump">19,410,639<span></span>
</td>
<td class="nump">12,856,775<span></span>
</td>
</tr>
<tr 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_RepaymentsOfDebt', window );">Repayment of borrowings</a></td>
<td class="num">(10,715,653)<span></span>
</td>
<td class="num">(4,821,290)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AdvancesFromInvestors', window );">Advances from investors</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">9,847,644<span></span>
</td>
</tr>
<tr 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_ProceedsFromOtherDebt', window );">Borrowings from unrelated parties</a></td>
<td class="nump">87,230<span></span>
</td>
<td class="nump">1,601,311<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_us-gaap_RepaymentsOfOtherShortTermDebt', window );">Repayment of borrowings from unrelated parties</a></td>
<td class="num">(76,540)<span></span>
</td>
<td class="num">(6,355,104)<span></span>
</td>
</tr>
<tr 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 party</a></td>
<td class="nump">4,289,084<span></span>
</td>
<td class="nump">3,747,800<span></span>
</td>
</tr>
<tr 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 party</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(3,532,828)<span></span>
</td>
</tr>
<tr 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_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from issuance of common stock</a></td>
<td class="nump">5,516,600<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 provided by financing activities</a></td>
<td class="nump">18,511,360<span></span>
</td>
<td class="nump">13,344,308<span></span>
</td>
</tr>
<tr 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="num">(319,258)<span></span>
</td>
<td class="num">(34,039)<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 increase (decrease) in cash and cash equivalents</a></td>
<td class="num">(4,809,450)<span></span>
</td>
<td class="nump">5,771,226<span></span>
</td>
</tr>
<tr 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 year</a></td>
<td class="nump">6,762,745<span></span>
</td>
<td class="nump">991,519<span></span>
</td>
</tr>
<tr 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 year</a></td>
<td class="nump">1,953,295<span></span>
</td>
<td class="nump">6,762,745<span></span>
</td>
</tr>
<tr 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_OtherNoncashInvestingAndFinancingItemsAbstract', window );"><strong>Non-cash transactions:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries', window );">Purchase of inventories offset against receivables from former subsidiaries</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">615,706<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries', window );">Purchase of property, plant and equipment (inclusive of VAT) offset against receivables from former subsidiaries</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">6,831,398<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_RemovalExpendituresOffsetAgainstGovernmentGrants', window );">Removal expenditures offset against government grants</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,003,027<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DepreciationExpensesOffsetAgainstGovernmentGrants', window );">Depreciation expenses offset against government grants</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">66,169<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty', window );">Accounts receivable offset against advance from a related company</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">349,810<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany', window );">Receivable from a former subsidiary offset against advance from a related company</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">401,774<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment', window );">Transfer of construction in progress to property, plant and equipment</a></td>
<td class="nump">602,109<span></span>
</td>
<td class="nump">22,944,570<span></span>
</td>
</tr>
<tr class="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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr 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">459,265<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">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_AdvancesFromInvestors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Advances from investors</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_AdvancesFromInvestors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- Definition</a><div><p>Cash paid during the period for:</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_CashPaidDuringThePeriodForAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_DeferredGovernmentGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred government grants</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_DeferredGovernmentGrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_DepreciationExpensesOffsetAgainstGovernmentGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Depreciation expenses offset against government grants</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_DepreciationExpensesOffsetAgainstGovernmentGrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchase of inventories offset against receivables from former subsidiaries</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_PurchaseOfInventoriesOffsetAgainstReceivablesFromFormerSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchase of property, plant and equipment (inclusive of VAT) offset against receivables from former subsidiaries</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_PurchaseOfPropertyPlantAndEquipmentInclusiveOfVatOffsetAgainstReceivablesFromFormerSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Receivable from a former subsidiary offset against advance from a related company</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ReceivableFromAFormerSubsidiaryOffsetAgainstAdvanceFromARelatedCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_RemovalExpendituresOffsetAgainstGovernmentGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Removal expenditures offset against government grants</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_RemovalExpendituresOffsetAgainstGovernmentGrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade accounts receivable offset against advance from a related company</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_TradeAccountsReceivablesOffsetAgainstAdvanceFromARelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_TransferOfConstructionInProgressToPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Transfer of construction in progress to property, plant and equipment</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_TransferOfConstructionInProgressToPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3044-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49171198&amp;loc=d3e33268-110906<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 style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cash inflow (outflow) of investing activities of 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=51717284&amp;loc=SL51721673-107760<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 style="white-space:nowrap;">us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Deferred Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 6<br> -Section I<br> -Subsection 7<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 style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49171198&amp;loc=d3e33268-110906<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 style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450189&amp;loc=d3e30690-110894<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6450189&amp;loc=d3e30700-110894<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450222&amp;loc=d3e30840-110895<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 style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossUnrealized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromDiscontinuedOperationsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=51717284&amp;loc=SL51721675-107760<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=d3e1012-107759<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3B<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=SL51721525-107759<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3A<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=SL51721523-107759<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51716988&amp;loc=d3e957-107759<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=51717284&amp;loc=d3e1361-107760<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 13<br> -Article 7<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 15<br> -Article 5<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 style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3536-108585<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 style="white-space:nowrap;">us-gaap_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncreaseDecreaseInAccountsPayableTrade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableTrade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncreaseDecreaseInAccountsReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 amount due to the reporting entity for good and services provided to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncreaseDecreaseInAccruedIncomeTaxesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDepositOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3536-108585<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 style="white-space:nowrap;">us-gaap_InterestPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_InventoryWriteDown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4542-108314<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 style="white-space:nowrap;">us-gaap_InventoryWriteDown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3574-108585<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 style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3574-108585<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 style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cash inflow (outflow) of investing activities, excluding 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3574-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3521-108585<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 style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3536-108585<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 style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 19<br> -Article 5<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<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 style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_OtherNoncashInvestingAndFinancingItemsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PaymentsForProceedsFromOtherInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cash outflow or inflow from other investing activities. This element is used when there is not a more specific and appropriate element 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3098-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3095-108585<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 style="white-space:nowrap;">us-gaap_PaymentsForProceedsFromOtherInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 style="white-space:nowrap;">us-gaap_PaymentsToAcquireIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3213-108585<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 style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 inflow from the additional capital contribution to the 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3255-108585<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 style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ProceedsFromIssuanceOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ProceedsFromOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 inflow from other borrowing 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3255-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 style="white-space:nowrap;">us-gaap_ProceedsFromOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3255-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.5)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_RepaymentsOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_RepaymentsOfOtherShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 attributable to repayments of borrowings not otherwise defined in the taxonomy (having initial terms of repayment within 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 style="white-space:nowrap;">us-gaap_RepaymentsOfOtherShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3602-108585<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 style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780780960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Principal Activities, Basis of Presentation and Organization<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">Principal Activities, Basis of Presentation and Organization [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td valign="top" width="5%">
          <b>1.</b>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <b>Principal Activities, Basis of Presentation and Organization</b>
          </p>
        </td>
      </tr>
    </table>
    <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 "Li-ion" or "Li-ion cell") high power rechargeable batteries. Prior to the disposal of BAK International Limited (&#8220;BAK International&#8221;) and its subsidiaries (see below), the batteries produced by the Company were 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 vehicles, and general industrial applications. After the disposal of BAK International and its subsidiaries on June 30, 2014, the Company will focus on the manufacture, commercialization and distribution of high power lithium ion rechargeable batteries for use in cordless power tools, light electric vehicles, hybrid electric vehicles, electric cars, electric busses, uninterruptable power supplies and other high power 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 "CBAK".</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;">On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK Battery Co., Ltd (&#8220;Shenzhen BAK&#8221;), entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company. 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. 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.</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 (&#8220;Mr. Li&#8221;), 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. 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. 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.</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. Li, Mr. 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 changes in shareholders&#8217; equity.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      In November 2007, Mr. 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. Li regarding the shares, and Mr. 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 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. 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 June 30, 2015 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.
    </p>
    <p align="justify" 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.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2016, the Company had 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 the Company has 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 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 August 14, 2013, Dalian BAK Trading Co., Ltd (&#8220;Dalian BAK Trading&#8221;) was established as a wholly owned subsidiary of China BAK Asia Holding Limited (&#8220;BAK Asia&#8221;) with a registered capital of $500,000
      (Note 20(i)). Pursuant to Dalian BAK Trading&#8217;s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to Dalian BAK Trading on or before August 14, 2015. Up to the date of this report, the Company has contributed $100,000
      to Dalian BAK Trading in cash.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On December 27, 2013, Dalian BAK Power Battery Co., Ltd (&#8220;Dalian BAK Power&#8221;) was established as a wholly owned subsidiary of BAK Asia with a registered capital of $30,000,000
      (Note 20(i)). Pursuant to Dalian BAK Power&#8217;s articles of association and relevant PRC regulations, BAK Asia was required to contribute the capital to Dalian BAK Power on or before December 27, 2015. Up to the date of this report, the Company has contributed $20,504,004
      to Dalian BAK Power through injection of a series of patents of $5,000,000
      and cash of $15,504,004.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s consolidated financial statements have been prepared under US GAAP.</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 liability established in the PRC or Hong Kong. The accompanying 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 equity interest held in BAK International and its wholly owned subsidiaries, namely Shenzhen BAK, BAK Battery (Shenzhen) Co., Ltd. (&#8220;BAK Battery&#8221;), BAK International (Tianjin) Ltd. (&#8220;BAK Tianjin&#8221;), Tianjin Chenhao Technological Development Limited (a subsidiary of BAK Tianjin established on May 8, 2014,&#8220;Tianjin Chenhao&#8221;), BAK Battery Canada Ltd. (&#8220;BAK Canada&#8221;), BAK Europe GmbH (&#8220;BAK Europe&#8221;) and BAK Telecom India Private Limited (&#8220;BAK India&#8221;) (collectively the &#8220;Disposal Group&#8221;) was disposed of effective on June 30, 2014 as a result of the foreclosure by Mr. Jinghui Wang (&#8220;Mr. Wang&#8221;), an unrelated third party, after Shenzhen BAK failed to repay the loans to Mr. Wang on March 31, 2014. The consolidated financial statements were consolidated up to the date of disposal.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">After the disposal of BAK International Limited and its subsidiaries effective on June 30, 2014, and as of September 30, 2015 and 2016, the Company&#8217;s subsidiaries consisted of: i) China BAK Asia Holdings Limited (&#8220;BAK Asia&#8221;), a wholly owned limited liability company incorporated in Hong Kong on July 9, 2013; ii) Dalian BAK Trading Co., Ltd. (&#8220;Dalian BAK Trading&#8221;), a wholly owned limited company established on August 14, 2013 in the PRC; and iii) Dalian BAK Power Battery Co., Ltd. (&#8220;Dalian BAK Power&#8221;), a wholly owned limited liability company established on December 27, 2013 in the PRC.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company continued its business and continued to generate revenues from sale of batteries via subcontracting the production to BAK Tianjin, a former subsidiary before the completion of construction and operation of its facility in Dalian. BAK Tianjin is now a supplier of the Company and the Company does not have any significant benefits or liability from the operating results of BAK Tianjin except the normal risk with any major supplier.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Pursuant to a memorandum of understanding with the buyer of the Company&#8217;s former subsidiaries dated August 20, 2014, Mr. Xiangqian Li remained as a director of BAK International, Shenzhen BAK, BAK Battery and BAK Tianjin until Shenzhen BAK&#8217;s full settlement of its bank loans of $58.6
      million expiring on various dates through March 2015. Shenzhen BAK renewed the banking loans with Agricultural Bank of China of $65.0
      million (RMB420
      million) expiring on April 14, 2016. Shenzhen BAK repaid bank loans of $14.4
      million (RMB93
      million) in April 2016 and had outstanding bank loans of $50.6
      million (RMB326
      million) expiring on various dates through February 2017. On May 20, 2015, BAK Asia New Energy Holding Limited (formerly known as &#8220;Asia Zhi Li New Energy Holding Limited&#8221;), the shareholder of BAK International Limited agreed to indemnify Mr. Xiangqian Li from any loss as a result of the default of repayment of bank loans by Shenzhen BAK. On November 2016, Shenzhen BAK has fully repaid the loans to Bank of China. As of the date of this report, Mr. Xiangqian Li is no longer a director of BAK International and BAK Tianjin.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On and effective March 1, 2016, Mr. Xiangqian Li resigned as Chairman, director, Chief Executive Officer, President and Secretary of the Company. On the same date, the Board of Directors of the Company appointed Mr. Yunfei Li as Chairman, Chief Executive Officer, President and Secretary of the Company. On March 4, 2016, Mr. Xiangqian Li transferred
      3,000,000
      shares to Mr. Yunfei Li for a price of $2.4
      per share. After the share transfer, Mr. Yunfei Li held
      3,000,000
      shares or
      17.3% and Mr. Xiangqian Li held
      760,557
      shares at
      4.4% of the Company&#8217;s outstanding stock, respectively. As of September 30, 2016, Mr. Yunfei Li held
      3,005,000
      shares or
      15.4% and Mr. Xiangqian Li held
      591,520
      shares or
      3.0%, respectively.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company had a working capital deficiency, accumulated deficit from recurring net losses and short-term debt obligations as of September 30, 2015 and 2016. 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;">
      In June and July 2015, the Company received advances of approximately $9.8
      million from the following potential investors, who are independent from the Company and independent from each other:
    </p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left" bgcolor="#e6efff" nowrap="nowrap">Mr. Shibin Mao</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              2,227,148
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Mr. Dawei Li</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              1,499,967
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Mr. Ping Shen</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              1,499,967
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Mr. Shangdong Liu</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              1,599,968
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Ms. Lijuan Wang</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              1,500,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Mr. Jiping Zhou</td>
            <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
            <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
              1,520,594
            </td>
            <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" 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%">
              9,847,644
            </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;">
      Pursuant to the loan agreements with the investors executed on September 29, 2015, the loans were interest bearing at
      20% per annum and secured by all the assets of Dalian BAK Power in China. Advances of $9,466,985
      were repayable by September 30, 2015 and an advance of $380,659
      was repayable by December 7, 2015.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On September 29, 2015, the Company entered into a Debt Conversion Agreement with these investors. Pursuant to the terms of the Debt Conversion Agreement, each of the creditors agreed to convert existing loan principal of $9,847,644
      into an aggregate
      4,376,731
      shares of common stock of the Company (&#8220;the Shares&#8221;) at a conversion price of $2.25
      per share. The closing price as of September 29, 2015 was $2.22, which was slightly lower than the conversion price of $2.25. There was no expense associated with the conversion. Pursuant to supplemental agreements also executed on September 29, 2015, if the loans were converted into equity before October 30, 2015, the investors will waive their entitlements to all the interest accruing on the loans.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      Upon receipt of the Shares on October 16, 2015, the creditors released the Company from all claims, demands and other obligations relating to the Debts. The amount of $9,847,644
      was classified as shares to be issued under additional paid-in capital as of September 30, 2015. As such, no interest was recognized by the Company on the advances from investors pursuant to the supplemental agreements with investors and the Debt Conversion Agreement.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      In June 2016, the Company received further advances in the aggregate of $2.9
      million from Mr. Jiping Zhou and Mr. Dawei Li. These advances were unsecured, non-interest bearing and repayable on demand. On July 8, 2016, the Company received further advances of $2.6
      million from Mr Jiping Zhou. On July 28, 2016, the Company entered into securities purchase agreements with Mr. Jiping Zhou and Mr. Dawei Li to issue and sell an aggregate of
      2,206,640
      shares of common stock of the Company, at $2.5
      per share, for an aggregate consideration of approximately $5.52
      million. On August 17, 2016, the Company issued these shares to the investors.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On June 10 and
      15, 2016, the Company repaid Bank of Dandong the one-year short term loans of RMB30
      million and RMB50
      million, respectively, obtained under its banking facilities in June 2015. On June 14, 2016, the Company renewed its banking facilities from Bank of Dandong to provide a maximum amount of RMB130
      million (approximately $19.5
      million), including three-year long-term loans and three-year revolving bank acceptance and letters of credit bills for the period from June 13, 2016 to June 12, 2019. The banking facilities were guaranteed by Mr. Xianqian Li, the Company&#8217;s former CEO, Ms. Xiaoqiu Yu, the wife of the Company&#8217;s former CEO, Shenzhen BAK, Mr. Yunfei Li, the Company&#8217;s CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&#8217;s wife. The facilities were also secured by part of its Dalian site&#8217;s prepaid land use rights, buildings, construction in progress, machinery and equipment and pledged deposits. Under the banking facilities, from June to September 2016, the Company borrowed various three-year term bank loans that totaled RMB126.8
      million (approximately $19.0
      million), bearing fixed interest at
      7.2% per annum. The Company also borrowed a series of revolving bank acceptance totaled $0.6
      million from Bank of Dandong under the credit facilities, and bank deposit of
      50% was required to secure against these bank acceptance bills.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      On July 6, 2016, the Company obtained banking facilities from Bank of Dalian to provide a maximum amount of RMB10
      million (approximately $1.5
      million) and bank acceptance bills of RMB40
      million (approximately $6.0
      million) to July 2017. The banking facilities were guaranteed by Mr. Yunfei Li, the Company&#8217;s CEO, Ms. Qinghui Yuan, Mr. Li&#8217;s wife, and Shenzhen BAK. Under the banking facilities, on July 6, 2016, the Company borrowed one year short-term loan of RMB10
      million (approximately $1.5
      million), bearing a fixed interest rate at
      6.525% per annum. The Company also borrowed a series of RMB40
      million (approximately $6.0
      million) of bank acceptance bills payable from Bank of Dalian, and bank deposit of
      50% was required to secure against these bank acceptance bills.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2016, the Company had unutilized committed banking facilities of $0.2
      million. The Company plans to renew these loans upon maturity.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company is currently expanding its product lines and manufacturing capacity in its Dalian plant, which requires more funding to finance the expansion. The Company plans to raise additional funds through banks borrowings and equity financing in the future to meet its daily cash demands, if required.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">However, there can be no assurance that the Company will be successful in obtaining further financing. The Company expects that it will be able to secure more potential orders from the new energy market, especially from the electric car market. The Company believes that with the booming future market demand in high power lithium ion products, they can continue as a going concern and return to profitability.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The accompanying 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 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;">Discontinued operations</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      The Company had also been engaged in property leasing and management of its Research and Development Centre in Shenzhen since its completion in July 2013. Following the disposal of BAK International and in subsidiaries on June 30, 2014, the Company no longer engaged in property leasing and management. Thus, this business was accounted for as discontinued operations. Upon the disposal, the Company&#8217;s former subsidiaries owed the Company a sum of $17.8
      million. The Company evaluated the collectability of the remaining amount and determined that $1.8
      million should be impaired and offset against the gain on disposal of subsidiaries from discontinued operations for the year ended September 30, 2014. During fiscal 2015, the Company determined that $1.8
      million was recoverable. The recovery was treated as an adjustment to the gain on disposal of subsidiaries from discontinued operations in 2015.
    </p><span></span>
</td>
</tr>
</table>
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<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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954672016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies and Practices<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_SignificantAccountingPoliciesTextBlock', window );">Summary of Significant Accounting Policies and Practices [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
			<tr>
				<td valign="top" width="5%">
					<b>2.</b></td>
				<td>
					<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
						<b>Summary of Significant Accounting Policies and Practices</b></p>
				</td>
			</tr>
		</table>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(a) Principles of Consolidation</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The consolidated financial statements include the financial statements of the Company and its subsidiaries up to the date of disposal. All significant Intercompany balances and transactions have been eliminated prior to consolidation.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(b) Cash and Cash Equivalents</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Cash consists of cash on hand and in banks excluding pledged deposits. The Company considers all highly liquid debt instruments, with initial terms of less than three months to be cash equivalents. As of September 30, 2015 and 2016, there were no cash equivalents.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(c) Trade Accounts and Bills Receivable</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Trade accounts and bills receivable are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns. The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in the Company&#8217;s existing trade accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Outstanding accounts receivable balances are reviewed individually for collectability. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(d) Inventories</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Inventories are stated at the lower of cost or market. The cost of inventories is determined using the weighted average cost method, and includes expenditures incurred in acquiring the inventories and bringing them to their existing location and condition. In case of finished goods and work in progress, the cost includes an appropriate share of production overhead based on normal operating capacity.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The Company regularly reviews the cost of inventories against their estimated fair market value and records a lower of cost or market write down for inventories that have costs in their excess of estimated market value.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(e) Property, Plant and Equipment</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Property, plant and equipment (except construction in progress) are stated at cost less accumulated depreciation and impairment charges. Depreciation is calculated based on the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the assets as follows:</p>
				<div align="left">
													<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="85%">
								<tr valign="top">
									<td align="left" bgcolor="#e6efff">
										Buildings</td>
									<td align="left" bgcolor="#e6efff" width="1%">
										&nbsp;</td>
									<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
										5 &#8211; 35 years</td>
									<td align="left" bgcolor="#e6efff" width="2%">
										&nbsp;</td>
								</tr>
								<tr valign="top">
									<td align="left">
										Machinery and equipment</td>
									<td align="left" width="1%">
										&nbsp;</td>
									<td align="right" nowrap="nowrap" width="12%">
										1 &#8211; 15 years</td>
									<td align="left" width="2%">
										&nbsp;</td>
								</tr>
								<tr valign="top">
									<td align="left" bgcolor="#e6efff">
										Office equipment</td>
									<td align="left" bgcolor="#e6efff" width="1%">
										&nbsp;</td>
									<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
										1 &#8211; 5 years</td>
									<td align="left" bgcolor="#e6efff" width="2%">
										&nbsp;</td>
								</tr>
								<tr valign="top">
									<td align="left">
										Motor vehicles</td>
									<td align="left" width="1%">
										&nbsp;</td>
									<td align="right" nowrap="nowrap" width="12%">
										5 &#8211; 10 years</td>
									<td align="left" width="2%">
										&nbsp;</td>
								</tr>
							</table>
				</div>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The cost and accumulated depreciation of property, plant and equipment sold are removed from the consolidated balance sheets and resulting gains or losses are recognized in the consolidated statements of operations and comprehensive loss.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Construction in progress mainly represents expenditures in respect of the Company&#8217;s corporate campus, including offices, factories and staff dormitories, under construction. All direct costs relating to the acquisition or construction of the Company&#8217;s corporate campus and equipment, including interest charges on borrowings, are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					A long-lived asset to be disposed of by abandonment continues to be classified as held and used until it is disposed of.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(f) Prepaid Land Use Rights</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Land use rights are carried at cost and amortized on a straight-line basis over the period of rights of 50 years.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(g) Foreign Currency Transactions and Translation</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The reporting currency of the Company is the United States dollar (&#8220;US dollar&#8221;). The financial records of the Company&#8217;s PRC operating subsidiaries are maintained in their local currency, the Renminbi (&#8220;RMB&#8221;), which is the functional currency. The financial records of the Company&#8217;s subsidiaries established in other countries are maintained in their local currencies. Assets and liabilities of the subsidiaries are translated into the reporting currency at the exchange rates at the balance sheet date, equity accounts are translated at historical exchange rates, and income and expense items are translated using the average rate for the period. The translation adjustments are recorded in accumulated other comprehensive income under shareholders&#8217; equity.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the period are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					RMB is not a fully convertible currency. All foreign exchange transactions involving RMB must take place either through the People&#8217;s Bank of China (the &#8220;PBOC&#8221;) or other institutions authorized to buy and sell foreign exchange. The exchange rates adopted for the foreign exchange transactions are the rates of exchange quoted by the PBOC, which are determined largely by supply and demand. Translation of amounts from RMB into US dollars has been made at the following exchange rates for the respective years:</p>
											<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
							<tr valign="top">
								<td align="left" nowrap="nowrap">
									September 30, 2016</td>
								<td align="left" nowrap="nowrap" width="1%">
									&nbsp;</td>
								<td align="left" nowrap="nowrap" width="22%">
									&nbsp;</td>
								<td align="left" nowrap="nowrap" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left" bgcolor="#e6efff">
									Balance sheet, except for equity accounts</td>
								<td align="left" bgcolor="#e6efff" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%">
									RMB6.6714 to $1.00</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left">
									Income statement and cash flows</td>
								<td align="left" width="1%">
									&nbsp;</td>
								<td align="right" nowrap="nowrap" width="22%">
									RMB6.5325 to $1.00</td>
								<td align="left" width="2%">
									&nbsp;</td>
							</tr>
						</table>
				<br />
											<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
							<tr valign="top">
								<td align="left">
									September 30, 2015</td>
								<td align="left" width="1%">
									&nbsp;</td>
								<td align="left" nowrap="nowrap" width="22%">
									&nbsp;</td>
								<td align="left" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left" bgcolor="#e6efff">
									Balance sheet, except for equity accounts</td>
								<td align="left" bgcolor="#e6efff" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%">
									RMB6.3564 to $1.00</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left">
									Income statement and cash flows</td>
								<td align="left" width="1%">
									&nbsp;</td>
								<td align="right" nowrap="nowrap" width="22%">
									RMB6.2224 to $1.00</td>
								<td align="left" width="2%">
									&nbsp;</td>
							</tr>
						</table>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(h) Intangible Assets</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Intangible assets are stated in the balance sheet at cost less accumulated amortization and impairment, if any. The costs of the intangible assets are amortized on a straight-line basis over their estimated useful lives. The respective amortization periods for the intangible assets are as follows:</p>
				<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" nowrap="nowrap">
							Computer software</td>
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
							10 years</td>
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">
							&nbsp;</td>
					</tr>
				</table>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(i) Impairment of Long-lived Assets</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Long-lived assets, which include property, plant and equipment, prepaid land use rights and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(j) Revenue Recognition</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The Company recognizes revenue on product sales when products are delivered and the customer takes ownership and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of an arrangement exists and the sales price is fixed or determinable.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Net sales of products represent the invoiced value of goods sold, net of value added taxes (&#8220;VAT&#8221;), sales returns, trade discounts and allowances. The Company is subject to VAT which is levied at the rate of 17% on the invoiced value of products sold. Output VAT is borne by customers in addition to the invoiced value of sales and input VAT is borne by the Company in addition to the invoiced value of purchases to the extent not refunded for export sales. Provision for sales returns are recorded as a reduction of revenue in the same period that revenue is recognized. The provision for sales returns, which is based on historical sales returns data, is the Company&#8217;s best estimate of the amount of goods that will be returned from its customers.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(k) Cost of Revenues</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Cost of revenues consists primarily of material costs, employee compensation, depreciation and related expenses, which are directly attributable to the production of products. Write-down of inventories to lower of cost or market is also recorded in cost of revenues.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(l) Income Taxes</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations and comprehensive loss in the period that includes the enactment date.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The impact of an uncertain income tax positions on the income tax return must be recognized at the largest amount that is more likely than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The significant uncertain tax position arose from the subsidies granted by the local government for the Company&#8217;s PRC subsidiary, which may be modified or challenged by the central government or the tax authority. A reconciliation of October 1, 2014, through September 30, 2016 amount of unrecognized tax benefits excluding interest and penalties (&quot;Gross UTB&quot;) is as follows:</p>
											<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
							<tr valign="top">
								<td align="left" nowrap="nowrap">
									&nbsp;</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									Gross UTB</td>
								<td align="center" nowrap="nowrap" width="2%">
									&nbsp;</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									Surcharge</td>
								<td align="center" nowrap="nowrap" width="2%">
									&nbsp;</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									Net UTB</td>
								<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left" bgcolor="#e6efff" nowrap="nowrap">
									<p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
										Balance as of October 1, 2014</p>
								</td>
								<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">
									$</td>
								<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">
									&nbsp; -</td>
								<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">
									&nbsp;</td>
								<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">
									$</td>
								<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">
									&nbsp;-$</td>
								<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">
									&nbsp;</td>
								<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">
									-</td>
								<td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left">
									<p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
										Increase in unrecognized tax benefits taken in current year</p>
								</td>
								<td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									1,815,100</td>
								<td align="left" width="2%">
									&nbsp;</td>
								<td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									-</td>
								<td align="left" width="2%">
									&nbsp;</td>
								<td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									1,815,100</td>
								<td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left" bgcolor="#e6efff">
									<p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
										Balance as of September 30, 2015</p>
								</td>
								<td align="left" bgcolor="#e6efff" width="1%">
									$</td>
								<td align="right" bgcolor="#e6efff" width="10%">
									1,815,100</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									&nbsp;</td>
								<td align="left" bgcolor="#e6efff" width="1%">
									$</td>
								<td align="right" bgcolor="#e6efff" width="10%">
									&nbsp;-$</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									&nbsp;</td>
								<td align="left" bgcolor="#e6efff" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" width="10%">
									1,815,100</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left">
									<p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
										Transfer from current taxes payable</p>
								</td>
								<td align="left" width="1%">
									&nbsp;</td>
								<td align="right" width="10%">
									5,108,878</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%">
									5,108,878</td>
								<td align="left" width="2%">
									&nbsp;</td>
							</tr>
							<tr valign="top">
								<td align="left" bgcolor="#e6efff">
									<p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
										Decrease in unrecognized tax benefits taken in current year*</p>
								</td>
								<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									(23,274</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									)</td>
								<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									-</td>
								<td align="left" bgcolor="#e6efff" width="2%">
									&nbsp;</td>
								<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">
									&nbsp;</td>
								<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
									(23,274</td>
								<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">
									)</td>
							</tr>
							<tr valign="top">
								<td align="left">
									<p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
										Balance as of September 30, 2016</p>
								</td>
								<td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
									$</td>
								<td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
									6,900,704</td>
								<td align="left" width="2%">
									&nbsp;</td>
								<td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
									$</td>
								<td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
									&nbsp;-$</td>
								<td align="left" width="2%">
									&nbsp;</td>
								<td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">
									&nbsp;</td>
								<td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
									6,900,704</td>
								<td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">
									&nbsp;</td>
							</tr>
						</table>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					As of September 30, 2016 and 2015, the Company had not accrued any interest and penalties related to unrecognized tax benefits.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The Company&#8217;s Chinese subsidiaries are subject to taxation in the PRC. The PRC income tax returns are generally not subject to examination by the tax authorities for tax years before calendar (tax) year 2010. With a few exceptions, the calendar (tax) years 2011 -2015 remain open to examination by tax authorities in the PRC.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(m) Research and Development and Advertising Expenses</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Research and development and advertising expenses are expensed as incurred. Research and development expenses consist primarily of remuneration for research and development staff, depreciation and material costs for research and development. Advertising expenses, included in sales and marketing expenses were insignificant for the years ended September 30, 2015 and 2016.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(n) Bills Payable</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Bills payable represent bills issued by financial institutions to the Company&#8217;s vendors. The Company&#8217;s vendors receive payments from the financial institutions directly upon maturity of the bills and the Company is obliged to repay the face value of the bills to the financial institutions.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(o) Government Grants</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The Company&#8217;s subsidiaries in China receive government subsidies from local Chinese government agencies in accordance with relevant Chinese government policies. In general, the Company presents the government subsidies received as part of other income unless the subsidies received are earmarked to compensate a specific expense, which have been accounted for by offsetting the specific expense, such as research and development expense, interest expenses and removal costs. Unearned government subsidies received are deferred for recognition until the criteria for such recognition could be met.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Grants applicable to land are amortized over the life of the depreciable facilities constructed on it. For research and development expenses, the Company matches and offsets the government grants with the expenses of the research and development activities as specified in the grant approval document in the corresponding period when such expenses are incurred.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(p) Share-based Compensation</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The Company adopted the provisions of ASC Topic 718 which requires the Company to measure and recognize compensation expenses for an award of an equity instrument based on the grant-date fair value. The cost is recognized over the vesting period (or the requisite service period). ASC Topic 718 also requires the Company to measure the cost of a liability classified award based on its current fair value. The fair value of the award will be remeasured subsequently at each reporting date through the settlement date. Changes in fair value during the requisite service period are recognized as compensation cost over that period. Further, ASC Topic 718 requires the Company to estimate forfeitures in calculating the expense related to stock-based compensation.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The fair value of each option award is estimated on the date of grant using the Black-Scholes Option Valuation Model. The expected volatility was based on the historical volatilities of the Company&#8217;s listed common stocks in the United States and other relevant market information. The Company uses historical data to estimate share option exercises and employee departure behavior used in the valuation model. The expected terms of share options granted is derived from the output of the option pricing model and represents the period of time that share options granted are expected to be outstanding. Since the share options once exercised will primarily trade in the U.S. capital market, the risk-free rate for periods within the contractual term of the share option is based on the U.S. Treasury yield curve in effect at the time of grant.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(q) Retirement and Other Postretirement Benefits</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Contributions to retirement schemes (which are defined contribution plans) are charged to cost of revenues, research and development expenses, sales and marketing expenses and general and administrative expenses in the statement of operations and comprehensive loss as and when the related employee service is provided.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(r) Earnings (Loss) per Share</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Basic earnings (loss) per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the year. Diluted earnings (loss) per share is computed by dividing net earnings (loss) by the sum of the weighted average number of ordinary shares outstanding and dilutive potential ordinary shares during the year.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(s) Use of Estimates</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The preparation of the consolidated financial statements in accordance with US GAAP requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the recoverability of the carrying amount of long-lived assets; unrecognized tax benefits, valuation allowance for obsolete inventories, receivables and deferred tax assets; provision for warranty and sales returns; and valuation of share-based compensation expense. Actual results could differ from those estimates.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(t) Segment Reporting</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The Company uses the &#8220;management approach&#8221; in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company&#8217;s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company&#8217;s reportable segments. Management, including the chief operating decision maker, reviews operating results solely by monthly revenue of Li-ion rechargeable batteries (but not by subproduct type or geographic area) and operating results of the Company and, as such, the Company has determined that the Company has one operating segment as defined by ASC Topic 280 &#8220;Segment Reporting&#8221;.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(u) Commitments and Contingencies</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(v) Reclassification</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					The amount of unrecognized tax benefits on the Company&#8217;s deferred government grant included in the 2015 financial statements have been reclassified to conform to the 2016 financial statement presentation. Total liabilities and total shareholders&#8217; equity as of September 30, 2015 remained unchanged as a result of this reclassification.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					<i>(w) Recently Issued Accounting Standards</i></p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In June 2014, the FASB issued ASU 2014-12, &quot;Compensation - Stock Compensation (Topic 718)&quot; which provides explicit guidance on the treatment of awards with performance targets that could be achieved after the requisite service period. The amendments in ASU 2014-12 are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In August 2014, the FASB issued ASU 2014-15, &quot;Presentation of Financial Statements-Going concern (Subtopic 205-40) which provides guidance to an organization&#8217;s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. This guidance in ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In November 2014, FASB issued Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force).The amendments permit the use of the Fed Funds Effective Swap Rate (also referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest rate for hedge accounting purposes. Public business entities are required to implement the new requirements in fiscal years (and interim periods within those fiscal years) beginning after December 15, 2015. The Company does not expect the adoption of ASU 2014-16 to have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In February 2015, the FASB issued ASU 2015-02 &quot;Consolidation (Topic 810): Amendments to the Consolidation Analysis.&quot; ASU 2015-02 changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. It is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The Company is currently in the process of evaluating the impact of the adoption of ASU 2015-02 on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In April 2015, the FASB issued ASU 2015-03 &#8220;Simplifying the Presentation of Debt Issuance Costs&#8221;, which changes the presentation of debt issuance costs in the financial statements. ASU 2015-03 requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The guidance is effective for annual reporting periods beginning after December 15, 2016, with early adoption permitted. The guidance will be applied retrospectively to each period presented. The adoption of this standard update is not expected to have any impact on the Company's financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In July 2015, the FASB issued ASU 2015-11, Inventory, which requires an entity to measure inventory within the scope at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of ASU 2015-11 to have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. The Company does not expect the adoption of ASU 2015-16 to have a material impact on its consolidated financial statements.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In January 2016, the FASB issued ASU 2016-01, &#8220;Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.&#8221; The amendments in this update require all equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments in this update also require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. The amendments in ASU 2016-01 are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The new standard establishes a right-of-use (&#8220;ROU&#8221;) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. In July 2015, the FASB approved a one-year deferral of the effective date of the new revenue recognition standard. The amendments in ASU 2014-09 are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The standard permits the use of either the retrospective or cumulative effect transition method. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations (Reporting Revenue versus Net). In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing. In May 2016, the FASB issued ASU 2016-11, Revenue from Contracts with Customers (Topic 606) and Derivatives and Hedging (Topic 815) - Rescission of SEC Guidance Because of ASU 2014-09 and 2014-16, and ASU 2016-12, Revenue from Contracts with Customers (Topic 606) - Narrow Scope Improvements and Practical Expedients. These ASUs clarify the implementation guidance on a few narrow areas and adds some practical expedients to the guidance Topic 606. The Company is evaluating the effect the ASUs will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of these standards on its ongoing financial reporting.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In March 2016, the FASB issued ASU No. 2016-07, Simplifying the Transition to the Equity Method of Accounting, which eliminates the requirement to apply the equity method of accounting retrospectively when a reporting entity obtains significant influence over a previously held investment. The amendments in ASU 2016-07 are effective for public companies for fiscal years beginning after December 15, 2016 including interim periods therein. Early adoption is permitted. The new standard should be applied prospectively for investments that qualify for the equity method of accounting after the effective date. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting, which includes amendments to accounting for income taxes at settlement, forfeitures, and net settlements to cover withholding taxes. The amendments in ASU 2016-09 are effective for public companies for fiscal years beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted but requires all elements of the amendments to be adopted at once rather than individually. The Company is evaluating the effect that ASU No. 2016-09 will have on the Company&#8217;s consolidated financial statements and related disclosures.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In June 2016, the FASB issued Accounting Standards Update (&quot;ASU&quot;) 2016-13, Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early application will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements and related disclosures.</p>
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 clarifies the presentation and classification of certain cash receipts and cash payments in the statement of cash flows. This ASU is effective for public business entities for fiscal years, and interim periods within those years, beginning after December 15, 2017. Early adoption is permitted. The Company is currently assessing the potential impact of ASU 2016-15 on its financial statements and related disclosures.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In October 2016, the FASB issued ASU No. 2016-16&#8212;Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. This ASU improves the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. This ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2017. Early adoption is permitted. The Company does not anticipate that the adoption of this ASU to have a significant impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In October 2016, the FASB issued ASU No. 2016-17, Consolidation (Topic 810): Interests Held through Related Parties That Are Under Common Control. The amendments in this ASU change how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2016. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.</p>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
					In November 2016, the FASB issued Accounting Standards Update 2016-18 (ASU 2016-18), Statement of Cash Flows: Restricted Cash. This ASU provides guidance on the classification of restricted cash in the statement of cash flows. The amendments in this ASU are effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted. The amendments in the ASU should be adopted on a retrospective basis. The Company does not expect that adoption of this ASU to have a material effect 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>
</tr>
</table>
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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 entire disclosure for all significant accounting policies of the reporting 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18861-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18726-107790<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18743-107790<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18854-107790<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 style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
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<td>duration</td>
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<DOCUMENT>
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<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954922352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pledged Deposits<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" 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"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td valign="top" width="5%">
          <b>3.</b>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <b>Pledged deposits</b>
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      </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Pledged deposits as of September 30, 2015 and 2016 consisted of the following:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
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            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2015</i>
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            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2016</i>
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            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">Pledged deposits with bank for:</td>
            <td align="left" nowrap="nowrap" width="1%">&#160;</td>
            <td align="left" nowrap="nowrap" width="12%">&#160;</td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" nowrap="nowrap" width="1%">&#160;</td>
            <td align="left" nowrap="nowrap" width="12%">&#160;</td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Bills payable</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              1,461,757
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              3,305,305
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Letters of credit</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              57,844
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <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="12%">
              -
            </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%">
              1,263,722
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              1,519,601
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              4,569,027
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <br/>
    <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td width="5%">&#160;</td>
        <td valign="top" width="5%">
          <b>*</b>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            On July 7, 2016, Shenzhen Huijie Purification System Engineering Co., Ltd (&#8220;Shenzhen Huijie&#8221;), one of the Company&#8217;s contractors, filed a lawsuit against Dalian BAK Power in the Peoples&#8217; Court of Zhuanghe City, Dalian for the failure to pay pursuant to the terms of the contract and entrusted part of the project of the contract to a third party without their prior consent. The plaintiff sought a total amount of $1,263,722
            (RMB8,430,792), including construction costs of $0.9
            million (RMB6.3
            million), interest of $30,689
            (RMB0.2
            million) and compensation of $0.3
            million (RMB1.9
            million), which we already accrued for as of September 30, 2016. On September 7, 2016, upon the request of Shenzhen Huijie, the Court froze Dalian BAK Power&#8217;s bank deposits totaling $1,263,722
            (RMB8,430,792) for a period of one year.
          </p>
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<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PledgedDepositsTextBlock">
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<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">
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954686752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Accounts and Bills Receivable, net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock', window );">Trade Accounts and Bills Receivable, net [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr>
          <td valign="top" width="5%">
            <b>4.</b>
          </td>
          <td>
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
              <b>Trade Accounts and Bills Receivable, net</b>
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          </td>
        </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Trade accounts and bills receivable as of September 30, 2015 and 2016 consisted of the following:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" nowrap="nowrap">&#160;</td>
              <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2015</i>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                <i>2016</i>
              </td>
              <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap">Trade accounts receivable</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
                4,792,416
              </td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
                4,995,564
              </td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <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%">
                (122,115
              </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%">
                (2,837,977
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                4,670,301
              </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%">
                2,157,587
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <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%">
                101,657
              </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%">
                224,840
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <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%">
                4,771,958
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                2,382,427
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
            </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">An analysis of the allowance for doubtful accounts is as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="center" nowrap="nowrap">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
                <i>2015</i>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
                <i>2016</i>
              </td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">Balance at beginning of year</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                &#160;
                -
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                122,115
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left">Provision for the year</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                -
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                2,833,615
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">Reversal - recoveries by cash</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="11%">
                -
              </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="11%">
                (54,118
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left">Charged to consolidated statements of operations and comprehensive (loss) income</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                124,745
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                2,779,497
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <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="11%">
                (2,630
              </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="11%">
                (6,635
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left">Balance at end of year</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%">
                122,115
              </td>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=d3e5066-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=d3e5162-111524<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=d3e5074-111524<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 7<br> -Article 9<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954922352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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                712,713
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                3,760,481
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                1,441,368
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                2,153,945
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                903,494
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                10,625,826
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                3,057,575
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                16,540,252
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      During the years ended September 30, 2015 and 2016, write-downs of obsolete inventories to lower of cost or market of $221,172
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 6<br> -Subparagraph a, b, c<br> -Article 5<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780812208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepayments and Other Receivables<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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                1,719,062
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                6,169,612
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                447,430
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                110,566
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                154,892
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                49,310
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                42,718
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                67,702
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                195,556
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                175,598
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                164,883
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                2,559,658
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                6,737,671
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                2,552,658
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                6,730,671
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780849760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Balances with Former Subsidiaries<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ReceivablesFromFormerSubsidiariesTextBlock', window );">Balances with Former Subsidiaries [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td valign="top" width="5%">
          <b>7.</b>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <b>Balances with Former Subsidiaries</b>
          </p>
        </td>
      </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Receivable from former subsidiaries as of September 30, 2015 and 2016 consisted of the following:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">&#160;</td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" width="11%">
              <i>2015</i>
            </td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              <i>2016</i>
            </td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Shenzhen BAK</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" width="11%">
              62,963
            </td>
            <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="11%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">BAK Tianjin</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" width="11%">
              623,551
            </td>
            <td align="left" style="border-style: none; border-width: medium" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              -
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" width="11%">
              686,514
            </td>
            <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">These amounts are interest-free, unsecured and repayable on demand.</p>
        <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Upon disposal of the Disposal Group in June 2014, the Disposal Group owed the Company a sum of $17.8
      million. Management of the Company evaluated the collectability of the remaining amount and determined that $1.8
      million should be impaired and offset against the gain on disposal of subsidiaries from discontinued operations for the year ended September 30, 2014. During the years ended September 30, 2015, the Company determined that $1.8
      million were recoverable. The recovery was treated as an adjustment to the gain on disposal of subsidiaries from discontinued operations for the year ended September 30, 2015.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Payable to former subsidiaries as of September 30, 2015 and 2016 consisted of the following:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">&#160;</td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2015</i>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              <i>2016</i>
            </td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap">BAK Tianjin</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              56,188
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Shenzhen BAK</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" 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%">
              4,326,046
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <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%">
              -
            </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%">
              4,382,234
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Balance as of September 30, 2016 consisted of payables for purchase of inventories from BAK Tianjin and Shenzhen BAK. From time to time, the Company purchased products from these former subsidiaries that they did not produce to meet the needs of its customers.</p><span></span>
</td>
</tr>
</table>
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<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 style="white-space:nowrap;">cbak_ReceivablesFromFormerSubsidiariesTextBlock</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<TYPE>XML
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<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780785088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment, net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_PropertyPlantAndEquipmentDisclosureTextBlock', window );">Property, Plant and Equipment, net [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td valign="top" width="5%">
          <b>8.</b>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <b>Property, Plant and Equipment, net</b>
          </p>
        </td>
      </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Property, plant and equipment as of September 30, 2015 and 2016 consisted of the following:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">&#160;</td>
            <td align="left" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
              <i>2015</i>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
              <i>2016</i>
            </td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Buildings</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              18,440,000
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              17,569,328
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Machinery and equipment</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              4,020,238
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              4,388,160
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Office equipment</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              37,050
            </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%">
              82,722
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <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%">
              147,197
            </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%">
              168,240
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              22,644,485
            </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%">
              22,208,450
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Accumulated depreciation</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              (369,665
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              (1,473,241
            </td>
            <td align="left" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Carrying amount</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%">
              22,274,820
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              20,735,209
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Depreciation expense for the years ended September 30, 2015 and 2016 is included in the consolidated statements of operations as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">&#160;</td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
              <i>2015</i>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
              <i>2016</i>
            </td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap">Cost of revenues</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%">
              198,053
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%">
              800,604
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Research and development expenses</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="13%">
              107,803
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="13%">
              88,048
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Sales and marketing expenses</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="13%">
              -
            </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="13%">
              28
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">General and administrative expenses</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
              77,139
            </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="13%">
              256,186
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <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="13%">
              382,995
            </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="13%">
              1,144,866
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company has not yet obtained the property ownership certificates of the buildings in its Dalian manufacturing facilities with a carrying amount of $18,318,313
      and $16,958,674
      as of September 30, 2015 and 2016, respectively. The Company built its facilities on the land for which it had already obtained the related land use right. The Company has submitted applications to the Chinese government for the ownership certificates on the completed buildings located on these lands. However, the application process takes longer than the Company expected and it has not obtained the certificates as of the date of this report. However, since the Company has obtained the land use right in relation to the land, the management believe the Company has legal title to the buildings thereon albeit the lack of ownership certificates. As soon as the Chinese government completes its formalities, the Company will obtain the ownership certificates. The management expects that they will obtain the property ownership certificates by March 2017.
    </p>
    <p align="justify" style="margin-left: 5%; 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 the Company&#8217;s property, plant and equipment. The impairment charge, if any, 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. The Company believes that there was no impairment of its property, plant and equipment for the years ended September 30, 2015 and 2016.</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      During the years ended September 30, 2015 and 2016, the Company purchased machinery and equipment from BAK Tianjin in the amount of $6.8
      million and
      nil
      (inclusive of VAT) respectively.
    </p><span></span>
</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>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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13-14)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=51717284&amp;loc=d3e1361-107760<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=51719941&amp;loc=d3e2921-110230<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<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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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780849760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Construction in Progress<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ConstructionInProgressTextBlock', window );">Construction in Progress [Text Block]</a></td>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Construction in progress as of September 30, 2015 and 2016 consisted of the following:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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                <i>2015</i>
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              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
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                <i>2016</i>
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            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">Construction in progress</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                13,009,922
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                32,139,329
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <tr valign="top">
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              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                29,451
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
                182,585
              </td>
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            <tr valign="top">
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              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                13,039,373
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                32,321,914
              </td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Construction in progress as of September 30, 2015 and 2016 was mainly comprised of capital expenditures for the construction of the facilities and production lines of Dalian BAK Power.</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      For the years ended September 30, 2015 and 2016, the Company capitalized interest of $527,104
      and $1,046,302, respectively, to the cost of construction in progress.
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Construction in Progress</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepaid Land Use Rights, net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Prepaid land use rights as of September 30, 2015 and 2016 consisted of the followings:</p>
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              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">&#160; 2016</td>
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              <td align="left" bgcolor="#e6efff" nowrap="nowrap">Prepaid land use rights</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%">
                8,838,220
              </td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%">
                8,420,911
              </td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
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              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
                (206,225
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
                (364,906
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">&#160; &#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                8,631,995
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                8,056,005
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left">Less: Classified as current assets</td>
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              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
                (176,764
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
                (168,418
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%">
                8,455,231
              </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="11%">
                7,887,587
              </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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Pursuant to a land use rights acquisition agreement dated August 10, 2014, the Company acquired the rights to use a piece of land with an area of
      153,832
      m
      <sup>
        2
      </sup>
      in Dalian Economic Zone for
      50
      years up to August 9, 2064, at a total consideration of $7,954,852
      (RMB53.1
      million). Other incidental costs incurred totaled $466,059
      (RMB3.1
      million).
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Amortization expenses of the prepaid land use rights were $210,666
      and $171,999
      for the years ended September 30, 2015 and 2016, respectively. Annual amortization expense is expected to be approximately $168,418
      over each of the next five years.
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, net and Assets and Liabilities Held For Sale</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954799888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets, net<br></strong></div></th>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets as of September 30, 2015 and 2016 consisted of the followings:</p>
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            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              27,984
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              26,662
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            <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
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            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              26,818
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            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              22,885
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      Amortization expenses were $1,191
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all or part of the information related to intangible 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780785088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-term and Long-term Bank Loans<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ShortTermDebtTextBlock', window );">Short-term and Long-term Bank Loans [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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      </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Bank borrowings as of September 30, 2015 and 2016 consisted of the followings</p>
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            <td nowrap="nowrap" width="12%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              12,585,740
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              1,498,936
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              19,006,505
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              12,585,740
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            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              20,505,441
            </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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On June 10 and
      15, 2016, the Company repaid Bank of Dandong the one-year short term loans of RMB30
      million and RMB50
      million, respectively, obtained under its banking facilities in June 2015. On June 14, 2016, the Company renewed its banking facilities from Bank of Dandong to provide a maximum amount of RMB130
      million (approximately $19.5
      million), including three-year long-term loans and three-year revolving bank acceptance and letters of credit bills for the period from June 13, 2016 to June 12, 2019. Under the banking facilities, from June to September 2016, the Company borrowed various three-year bank loans that totaled RMB126.8
      million (approximately $19.0
      million), bearing fixed interest at
      7.2% per annum. The banking facilities were guaranteed by Mr. Xianqian Li, our former CEO, Ms. Xiaoqiu Yu, the wife of the Company&#8217;s former CEO, Shenzhen BAK, Mr. Yunfei Li, the Company&#8217;s CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&#8217;s wife.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On July 6, 2016, the Company obtained new banking facilities from Bank of Dalian to provide a maximum loan amount of RMB10
      million (approximately $1.5
      million) and bank acceptance of RMB40
      million (approximately $6.0
      million) to July 2017. The banking facilities were guaranteed by Shenzhen BAK, Mr. Yunfei Li, our CEO, and Ms. Qinghui Yuan, Mr. Yunfei Li&#8217;s wife. On July 6, 2016, the Company borrowed a one-year term bank loan of RMB10
      million (approximately $1.5
      million), bearing fixed interest at
      6.525% per annum.
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The facilities were also secured by the Company&#8217;s assets with the following carrying amounts:</p>
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              <i>2015</i>
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            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
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            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              1,519,601
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
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              3,305,305
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              8,631,995
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            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              8,056,005
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              13,120,083
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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%">
              12,294,838
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              3,831,790
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              3,041,665
            </td>
            <td align="left" width="2%">&#160;</td>
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            <td align="left" bgcolor="#e6efff">Construction in progress</td>
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            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              6,228,371
            </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%">
              6,408,694
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            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
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            <td align="left">&#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="12%">
              33,331,840
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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="12%">
              33,106,507
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2016, the Company had unutilized committed banking facilities of $0.2
      million.
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      During the years ended September 30, 2015 and 2016, interest of $527,104
      and $1,046,302, respectively, was incurred on the Company's bank borrowings.
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.16)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954672016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Short-term Loans<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
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            <td align="left" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="11%">
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            </td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
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            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              <i>2016</i>
            </td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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          <tr valign="top">
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            <td align="left" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="11%">&#160;</td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" nowrap="nowrap" width="1%">&#160;</td>
            <td align="left" nowrap="nowrap" width="11%">&#160;</td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" nowrap="nowrap" width="1%">&#160;</td>
            <td align="left" nowrap="nowrap" width="11%">&#160;</td>
            <td align="left" nowrap="nowrap" width="2%">&#160;</td>
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          <tr valign="top">
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            <td align="left" bgcolor="#e6efff" nowrap="nowrap">&#8211;&#160;&#160;&#160; Tianjin BAK New Energy Research Institute Co., Ltd (&#8220;Tianjin New Energy&#8221;)</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="11%">(a)</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%">
              6,094
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="11%">
              4,205,591
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            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">&#8211;&#160;&#160;&#160;&#160;&#160;Mr. Xiangqian Li, the Company&#8217;s Former CEO</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="11%">(b)</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="11%">
              100,000
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            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              100,000
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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 width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="center" bgcolor="#e6efff" width="11%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              106,094
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            <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="11%">
              4,305,591
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            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" width="1%">&#160;</td>
            <td align="center" width="11%">(c)</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="11%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="11%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#8211;&#160;&#160;&#160;&#160;&#160;&#160; Mr. Guozhu Liang</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="center" bgcolor="#e6efff" width="11%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="11%">
              &#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="11%">
              14,989
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">&#8211;&#160;&#160;&#160;&#160;&#160;&#160; Mr. Wenwu Yu</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="11%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="11%">
              -
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="11%">
              70,424
            </td>
            <td align="left" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#8211;&#160;&#160;&#160;&#160;&#160;&#160; Mr. Yunfei Li (CEO of the Company since March 1, 2016)</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="center" bgcolor="#e6efff" width="11%">&#160;</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="11%">
              78,661
            </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="11%">
              -
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            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="11%">&#160;</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="11%">
              78,661
            </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="11%">
              85,413
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr>
            <td width="5%">&#160;</td>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="center" bgcolor="#e6efff" width="11%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="11%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
            <td bgcolor="#e6efff" width="1%">&#160;</td>
            <td bgcolor="#e6efff" width="11%">&#160;</td>
            <td bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" width="11%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%">
              184,755
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%">
              4,391,004
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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      <tr>
        <td width="5%">&#160;</td>
        <td valign="top" width="5%">(a)</td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            The Company received advances from Tianjin New Energy, a related company under the control of Mr. Xiangqian Li, the Company&#8217;s former CEO, which was unsecured, non-interest bearing and repayable on demand. As of September 30, 2015 and 2016, the payable to Tianjin New Energy of $453,087
            and $301,231, respectively, was included in trade accounts and bills payable.
          </p>
        </td>
      </tr>
      <tr>
        <td width="5%">&#160;</td>
        <td width="5%">&#160;</td>
        <td>&#160;</td>
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      <tr>
        <td width="5%">&#160;</td>
        <td valign="top" width="5%">(b)</td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Advances from Mr. Xiangqian Li, the Company&#8217;s former CEO, was unsecured, non-interest bearing and repayable on demand.</p>
        </td>
      </tr>
      <tr>
        <td width="5%">&#160;</td>
        <td width="5%">&#160;</td>
        <td>&#160;</td>
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      <tr>
        <td width="5%">&#160;</td>
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        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Advances from unrelated third parties were unsecured, non-interest bearing and repayable on demand. The Company has fully repaid the advance to Mr. Wenwu Yu in December 2016.</p>
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</td>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20,24)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791080240">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Expenses and Other Payables<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
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          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
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            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap">Construction costs payable</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              8,625,828
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            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
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            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              8,994,780
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Equipment purchase payable</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              611,833
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            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              6,062,267
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            <td align="left" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              1,210,119
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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%">
              1,210,119
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Accrued staff costs</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              444,249
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            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              1,171,572
            </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="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              322,672
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              -
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            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="12%">
              182,741
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            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="12%">
              260,015
            </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%">
              122,997
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            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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          <tr valign="top">
            <td width="5%">&#160;</td>
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
              417,937
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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%">
              494,492
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            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#160;</td>
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            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
              11,569,981
            </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%">
              18,561,640
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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    <br/>
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      <tr>
        <td width="5%">&#160;</td>
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        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the &#8220;2006 Form 10-K&#8221;). After the filing of the 2006 Form 10-K, the Company&#8217;s previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of September 30, 2015 and 2016, no liquidated damages relating to both events have been paid.
          </p>
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      <tr>
        <td width="5%">&#160;</td>
        <td width="5%">&#160;</td>
        <td>&#160;</td>
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      <tr>
        <td width="5%">&#160;</td>
        <td width="5%">&#160;</td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            On November 9, 2007, the Company completed a private placement for the gross proceeds to the Company of $13,650,000
            by selling
            3,500,000
            shares of common stock at the price of $3.90
            per share. Roth Capital Partners, LLC acted as the Company&#8217;s exclusive financial advisor and placement agent in connection with the private placement and received a cash fee of $819,000. The Company may have become liable for liquidated damages to certain shareholders whose shares were included in a resale registration statement on Form S-3 that the Company filed pursuant to a registration rights agreement that the Company entered into with such shareholders in November 2007. Under the registration rights agreement, among other things, if a registration statement filed pursuant thereto was not declared effective by the SEC by the 100th calendar day after the closing of the Company&#8217;s private placement on November 9, 2007, or the &#8220;Effectiveness Deadline&#8221;, then the Company would be liable to pay partial liquidated damages to each such investor of (a)
            1.5% of the aggregate purchase price paid by such investor for the shares it purchased on the one month anniversary of the Effectiveness Deadline; (b) an additional
            1.5% of the aggregate purchase price paid by such investor every thirtieth day thereafter (pro rated for periods totaling less than thirty days) until the earliest of the effectiveness of the registration statement, the ten-month anniversary of the Effectiveness Deadline and the time that the Company is no longer required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule
            144
            without volume limitations; and (c)
            0.5% of the aggregate purchase price paid by such investor for the shares it purchased in the Company&#8217;s November 2007 private placement on each of the following dates: the ten-month anniversary of the Effectiveness Deadline and every thirtieth day thereafter (prorated for periods totaling less than thirty days), until the earlier of the effectiveness of the registration statement and the time that the Company no longer is required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule
            144
            without volume limitations. Such liquidated damages would bear interest at the rate of
            1% per month (prorated for partial months) until paid in full.
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        <td>&#160;</td>
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        <td width="5%">&#160;</td>
        <td width="5%">&#160;</td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            On December 21, 2007, pursuant to the registration rights agreement, the Company filed a registration statement on Form S-3, which was declared effective by the SEC on May 7, 2008. As a result, the Company estimated liquidated damages amounting to $561,174
            for the November 2007 registration rights agreement. As of September 30, 2015 and 2016, the Company had settled the liquidated damages with all the investors and the remaining provision of approximately $159,000
            was included in other payables and accruals.
          </p>
        </td>
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        <td width="5%">&#160;</td>
        <td width="5%">&#160;</td>
        <td>&#160;</td>
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      <tr>
        <td width="5%">&#160;</td>
        <td valign="top" width="5%">(b)</td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            The Company maintains a policy of providing after sales support for certain of its new EV and LEV battery products introduced since October 1, 2015 by way of a warranty program. The Company accrues an estimate of its exposure to warranty claims based on both current and historical product sales data and warranty costs incurred. The Company assesses the adequacy of its recorded warranty liability at least annually and adjusts the amounts as necessary. The Company recognized warranty expenses amounting to
            nil
            and $246,354
            for the years ended September 30, 2015 and 2016, respectively, which are included in its sales and marketing expenses.
          </p>
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      </tr>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a),20,24)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6775185616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Government Grants<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherLongTermPayablesTextBlock', window );">Deferred Government Grants [Text Block]</a></td>
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          <td valign="top" width="5%">
            <b>15.</b>
          </td>
          <td>
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
              <b>Deferred Government Grants</b>
            </p>
          </td>
        </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Deferred government grants as of September 30, 2015 and 2016 consist of the following:</p>
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              <td width="5%">&#160;</td>
              <td align="left">&#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>2015</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>2016</i>
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              <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">Total government grants</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                5,380,524
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                4,928,830
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left">Less: Current portion</td>
              <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
              <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
                (181,510
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
              <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
                (197,645
              </td>
              <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff">Non-current portion</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
                5,199,014
              </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%">
                4,731,185
              </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="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In September 2013, the Management Committee of Dalian Economic Zone Management Committee (the &#8220;Management Committee&#8221;) provided a subsidy of RMB150
      million to finance the costs incurred in moving our facilities to Dalian, including the loss of sales while the new facilities were being constructed. For the year ended September 30, 2015, the Company recognized $23,103,427
      as income after offset of the related removal expenditures of $1,004,027. No such income or offset was recognized in fiscal 2016.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On October 17, 2014, the Company received a subsidy of RMB46,150,000
      pursuant to an agreement with the Management Committee dated July 2, 2013 for costs of land use rights and to be used to construct the new manufacturing site in Dalian. Part of the facilities had been completed and was operated in July 2015 and the Company has initiated amortization on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company offset government grants of $66,169
      and $201,847
      for the years ended September 30, 2015 and 2016, respectively, against depreciation expenses of the Dalian facilities.
    </p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred Government Grants [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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780746656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_IncomeTaxDisclosureTextBlock', window );">Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td valign="top" width="5%">
          <b>16.</b>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <b>Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities</b>
          </p>
        </td>
      </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(a)</i>
      <i>Income taxes in the consolidated statements of comprehensive loss (income)</i>
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s provision for income taxes expenses (credit) consisted of:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <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="11%">
              <i>2015</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="11%">
              <i>2016</i>
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">PRC income tax:</td>
            <td align="right" width="1%">&#160;</td>
            <td align="right" width="11%">&#160;</td>
            <td align="right" width="2%">&#160;</td>
            <td align="right" width="1%">&#160;</td>
            <td align="right" width="11%">&#160;</td>
            <td align="right" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Current</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="11%">
              5,218,898
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" width="11%">
              769,373
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Deferred</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              101,617
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
              (96,793
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%">
              5,320,515
            </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="11%">
              (672,580
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">)</td>
          </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>United States Tax</b>
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      China BAK is subject to a 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 years ended September 30, 2015 and 2016.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Hong Kong Tax</b>
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      BAK Asia and BAK International are subject to Hong Kong profits tax rate of
      16.5% and did not have any assessable profits arising in or derived from Hong Kong for the years ended September 30, 2015 and 2016 and accordingly no provision for Hong Kong profits tax was made in these periods.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>PRC Tax</b>
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company&#8217;s subsidiaries in China are subject to enterprise income tax at
      25% for the years ended September 30, 2015 and 2016.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">A reconciliation of the provision for income taxes determined at the statutory income tax rate to the Company's income taxes is as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" nowrap="nowrap">&#160;</td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
              <i>2015</i>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
              <i>2016</i>
            </td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap">Profit (loss) before income taxes</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%">
              19,363,204
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%">
              (11,979,614
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">United States federal corporate income tax rate</td>
            <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
            <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%">
              35%
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
            <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%">
              35%
            </td>
            <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Income tax expense (credit) computed at United States statutory corporate income tax rate</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="13%">
              6,777,121
            </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="13%">
              (4,192,865
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Reconciling items:</td>
            <td align="right" width="1%">&#160;</td>
            <td align="right" width="13%">&#160;</td>
            <td align="right" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="left" width="13%">&#160;</td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Over provision of deferred taxation in prior year</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="13%">
              -
            </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="13%">
              (96,793
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Rate differential for PRC earnings</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="13%">
              (2,100,342
            </td>
            <td align="left" width="2%">)</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="13%">
              1,015,843
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">Non-deductible expenses</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="13%">
              310,514
            </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="13%">
              125,998
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Share based payments</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="13%">
              262,558
            </td>
            <td align="left" width="2%">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" width="13%">
              511,769
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">ASC 740-10 uncertain tax position</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" width="13%">
              -
            </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="13%">
              769,373
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left">Valuation allowance on 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="13%">
              70,664
            </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="13%">
              2,539,255
            </td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff">
              <b>Income tax expenses</b>
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">
              <b>$</b>
            </td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%">
              <strong>
                5,320,515
              </strong>
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">
              <b>$</b>
            </td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%">
              <strong>
                672,580
              </strong>
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
          </tr>
        </table>
        <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(b)</i>
      <i>Deferred tax assets and deferred tax liabilities</i>
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">During November 2015, the FASB issued ASU 2015-17, &#8220;Balance Sheet Classification of Deferred Taxes,&#8221; which simplifies the presentation of deferred income taxes. This ASU requires that deferred tax assets and liabilities be classified as non-current in a statement of financial position. The Company early adopted this guidance to the current fiscal year ending September 30, 2016 on a prospective basis. Adoption of this guidance resulted in a reclassification of the net current deferred tax asset to the net non-current deferred tax asset in the consolidated balance sheet as of September 30, 2016. No prior periods were retrospectively adjusted.</p>
    <p align="justify" style="margin-left: 5%; 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, 2015 and 2016 are presented below:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2015</td>
            <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2016</td>
            <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">
              <b>Deferred tax assets</b>
            </td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Trade accounts receivable</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              32,979
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Inventories</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              54,127
            </td>
            <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%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Property, plant and equipment</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              5,976
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Valuation allowance</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              (49,907
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Deferred tax assets, current</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%">
              43,175
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td width="5%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Trade accounts receivable</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              711,944
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Inventories</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              -
            </td>
            <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%">
              160,222
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Property, plant and equipment</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              156,628
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Valuation allowance</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              (1,028,794
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Deferred tax assets, non-current</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%">
              &#160;
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td width="5%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Net operating loss carried forward</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              36,362,743
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              37,923,110
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Valuation allowance</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              (36,362,743
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              (37,923,110
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Deferred tax assets, non-current</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <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%">
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td width="5%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom">&#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>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">
              <b>Deferred tax liabilities, non-current</b>
            </td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="12%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="12%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Property, plant and equipment</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              142,650
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2015 and 2016, the Company&#8217;s U.S. entity had net operating loss carry forwards of $103,580,741, respectively, of which $102,293
      available to reduce future taxable income which will expire in various years through 2035 and $103,478,448
      available to offset capital gains recognized in the succeeding
      5
      tax years and the Company&#8217;s PRC subsidiaries had net operating loss carry forwards of $437,933
      and $6,679,401, respectively, which will expire in various years through 2021. Management believes it is more likely than not that the Company will not realize these potential tax benefits as these operations will not generate any operating profits in the foreseeable future. As a result, a valuation allowance was provided against the full amount of the potential tax benefits.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company did not provide for deferred income taxes and foreign withholding taxes on the cumulative undistributed earnings of foreign subsidiaries as of September 30, 2015 and 2016 of approximately of $14.2
      million and $3.4
      million, respectively. The cumulative distributed earnings of foreign subsidiaries were included in accumulated deficit and will continue to be indefinitely reinvested in international operations. Accordingly, no provision has been made for U.S. deferred taxes or applicable withholding taxes, related to future repatriation of these earnings, nor is it practicable to estimate the amount of income taxes that would have to be provided if management concluded that such earnings will be remitted in the future.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or its withholding agent. The statute of limitations extends to five years under special circumstances, which are not clearly defined. In the case of a related party transaction, the statute of limitations is ten years. There is no statute of limitations in the case of tax evasion.</p><span></span>
</td>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<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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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780815760">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share-based Compensation<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
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          <b>17.</b>
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            <b>Share-based Compensation</b>
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          <i>(i)</i>
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            <i>Options</i>
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    <p align="justify" style="margin-left: 5%; 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>
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      <b>Stock Option Plan</b>
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    <p align="justify" style="margin-left: 5%; 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
      800,000
      shares of the Company&#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&#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&#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&#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. On June 17, 2015, the Company&#8217;s stockholders approved an amendment to Section
      1.7
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    <p align="justify" style="margin-left: 5%; 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
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options as of September 30, 2015 and 2016 is presented below:</p>
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              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
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              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">per share</td>
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                value
                <sup>(1)</sup>
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              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                4,200
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              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                14.05
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              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                1.7
                years
              </td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td width="5%">&#160;</td>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                -
              </td>
              <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="10%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                -
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              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                -
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              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                4,200
              </td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                14.05
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              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                0.7
                years
              </td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Exercised</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                -
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              <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="10%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">Expired</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                (4,200
              </td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
                (14.05
              </td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Forfeited</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td width="5%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Outstanding as of September 30, 2016</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                &#160;
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">
                &#160;
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td width="5%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Exercisable as of September 30, 2016</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                &#160;
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">
                &#160;
                -
              </td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2015 and 2016, there were no unrecognized compensation costs related to the above non-vested share options.</p>
    <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td width="5%">&#160;</td>
        <td valign="top" width="5%">
          <i>(ii)</i>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <i>Restricted Shares</i>
          </p>
        </td>
      </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Restricted shares granted on June 30, 2015</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On June 12, 2015, the Board of Director approved the China BAK Battery, Inc. 2015 Equity Incentive Plan (the &#8220;2015 Plan&#8221;) for Employees, Directors and Consultants of the Company and its Affiliates. The maximum aggregate number of Shares that may be issued under the Plan is ten million
      (10,000,000)
      Shares.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On June 30, 2015, pursuant to the 2015 Plan, the Compensation Committee of the Company&#8217;s Board of Directors granted an aggregate of
      690,000
      restricted shares of the Company&#8217;s common stock, par value $0.001, to certain employees, officers and directors of the Company with a fair value of $3.24
      per share on June 30, 2015. In accordance with the vesting schedule of the grant, the restricted shares will vest in twelve equal quarterly installments on the last day of each fiscal quarter beginning on June 30, 2015 (i.e. last vesting period: quarter ended March 31, 2018). The Company recognizes the share-based compensation expenses on a graded-vesting method.
    </p>
        <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recorded non-cash share-based compensation expense of $750,167
      for the year ended September 30, 2015, in respect of the restricted shares granted on June 30, 2015, of which $614,167, $86,976
      and $48,924
      were allocated to general and administrative expenses, research and development expenses and sales and marketing expenses, respectively.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recorded non-cash share-based compensation expense of $1,072,486
      for the year ended September 30, 2016, in respect of the restricted shares granted on June 30, 2015, of which $878,195, $124,346
      and $69,945
      were allocated to general and administrative expenses, research and development expenses and sales and marketing expenses, respectively.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2016, non-vested restricted shares granted on June 30, 2015 are as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">Non-vested shares as of October 1, 2014</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">-</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" nowrap="nowrap" valign="bottom">Granted</td>
            <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
            <td align="right" nowrap="nowrap" valign="bottom" width="12%">690,000</td>
            <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Vested</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">(115,000</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">
              Forfeited
              <sup>Note</sup>
            </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%">-</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Non-vested shares as of October 1, 2015</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">575,000</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">Granted</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">-</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Vested</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">(222,500</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">
              Forfeited
              <sup>Note</sup>
            </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%">(22,500</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Non-vested shares as of September 30, 2016</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">330,000</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Note: During the year ended September 30, 2016,
      22,500
      restricted shares were forfeited following the resignation of Mr. Chunzhi Zhang, an independent director on January 14, 2016. Unrecognized compensation cost of $48,172
      was recognized as non-cash share-based compensation expenses to general and administrative expenses for the year ended September 30, 2016.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2016, there was unrecognized stock-based compensation of $412,947
      associated with the above restricted shares. As of September 30, 2015,
      32,498
      vested shares were issued. As of September 30, 2016,
      282,500
      vested shares were issued and
      55,000
      vested shares were to be issued. On October 14, 2016, the remaining
      55,000
      vested shares were issued.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Restricted shares granted on April 19, 2016</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On April 19, 2016, pursuant to the Company&#8217;s 2015 Equity Incentive Plan, the Compensation Committee of the Board of Directors of the Company (the &#8220;Compensation Committee&#8221;) granted an aggregate of
      500,000
      restricted shares of the Company&#8217;s common stock, par value $0.001
      (the &#8220;Restricted Shares&#8221;), to certain employees, officers and directors of the Company, of which
      220,000
      restricted shares were granted to the Company&#8217;s executive officers and directors. There are three types of vesting schedules. First, if the number of restricted shares granted is below
      3,000, the shares will vest annually in
      2
      equal installments over a two year period with the first vesting on June 30, 2017. Second, if the number of restricted shares granted is larger than or equal to
      3,000
      and is below
      10,000, the shares will vest annually in
      3
      equal installments over a three year period with the first vesting on June 30, 2017. Third, if the number of restricted shares granted is above or equal to
      10,000, the shares will vest semi-annually in
      6
      equal installments over a three year period with the first vesting on December 31, 2016. The fair value of these restricted shares was $2.68
      per share on April 19, 2016. The Company recognizes the share-based compensation expenses over the vesting period (or the requisite service period) on a graded-vesting method.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recorded non-cash share-based compensation expense of $389,711
      for the year ended September 30, 2016, in respect of the restricted shares granted on April 19, 2016 of which $295,401, $50,663, $24,162
      and $19,485
      were allocated to general and administrative expenses, research and development expenses, sales and marketing expenses and cost of revenues, respectively.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2016, non-vested restricted shares granted on April 19, 2016 are as follows:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">Non-vested shares as of October 1, 2015</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="15%">
              -
            </td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">Granted</td>
            <td align="right" valign="bottom" width="15%">
              500,000
            </td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Vested</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
              -
            </td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" valign="bottom">
              Forfeited
              <sup>Note</sup>
            </td>
            <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
              (8,000)
            </td>
          </tr>
          <tr valign="top">
            <td width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Non-vested shares as of September 30, 2016</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%">
              492,000
            </td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Note: During the year ended September 30, 2016,
      8,000
      restricted shares were forfeited following the resignation of two employees in September 2016. Unrecognized compensation cost of $10,196
      was recognized as non-cash share-based compensation expenses to sales and marketing expenses for the year ended September 30, 2016.
    </p>
        <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr>
        <td width="5%">&#160;</td>
        <td valign="top" width="5%">
          <i>(ii)</i>
        </td>
        <td>
          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <i>Restricted Shares (continued)</i>
          </p>
        </td>
      </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As of September 30, 2016, there was unrecognized stock-based compensation of $950,289
      associated with the above restricted shares.
    </p>
    <p align="justify" style="margin-left: 5%; 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 the stock option plan for the years ended September 30, 2015 and 2016.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954837632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>(Loss) Earnings Per Share<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_EarningsPerShareTextBlock', window );">(Loss) Earnings Per Share [Text Block]</a></td>
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        <tr>
          <td valign="top" width="5%">
            <b>18.</b>
          </td>
          <td>
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
              <b>Earnings (Loss) Per Share</b>
            </p>
          </td>
        </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The following is the calculation of earnings (loss) per share:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                <i>2015</i>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                <i>2016</i>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">Net profit (loss) from continuing operations</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                14,042,689
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (12,652,194
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Income from discontinued operations</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                1,831,237
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                -
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">Net profit (loss)</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                15,873,926
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                (12,652,194
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr>
              <td width="5%">&#160;</td>
              <td valign="bottom">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">
                Weighted average shares used in basic computation
                <sup>(note)</sup>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                12,718,388
              </td>
              <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%">
                17,786,374
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Dilutive effect of unvested restricted shares</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%">
                162,733
              </td>
              <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%">
                -
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">Weighted average shares used in diluted computation</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                12,881,121
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                17,786,374
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td width="5%">&#160;</td>
              <td valign="bottom">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">Earnings (loss) per share &#8211; Basic</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">From continuing operations</td>
              <td align="left" valign="bottom" width="1%">$</td>
              <td align="right" valign="bottom" width="12%">
                1.10
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">$</td>
              <td align="right" valign="bottom" width="12%">
                (0.71
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">From discontinued operations</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                0.14
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                -
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                1.24
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                (0.71
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr>
              <td width="5%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
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              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">Earnings (loss) per share &#8211;Diluted</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">From continuing operations</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1.09
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (0.71
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" valign="bottom">From discontinued operations</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                0.14
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
                -
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td width="5%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                1.23
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
                (0.71
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
        </table>
    <br/>
    <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left">
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Note:</p>
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">&#160;</p>
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">&#160;</p>
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">&#160;</p>
          </td>
          <td align="left" width="90%">
            <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
              Including (i)
              82,502
              and
              55,000
              vested restricted shares granted pursuant to the 2015 Plan that were not yet issued for the years ended September 30, 2015 and 2016, respectively; and (ii)
              4,376,731
              and
              nil
              shares to be issued to the investors as of September 30, 2015 and 2016, respectively, on conversion of loans pursuant to the Debt Conversion Agreement on September 29, 2015 (Note 1).
            </p>
          </td>
        </tr>
    </table>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      For the year ended September 30, 2015 and 2016, the outstanding
      4,200
      stock options were anti-dilutive and excluded from diluted earnings per share.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      For the year ended September 30, 2016,
      822,000
      unvested restricted shares were anti-dilutive and excluded from shares used in the diluted computation.
    </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_EarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954922784">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value of Financial Instruments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
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          <b>19.</b>
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            <b>Fair Value of Financial Instruments</b>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      ASC Topic 820,
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          <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>
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          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.</p>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, trade accounts and bills receivable, other receivables, balances with former subsidiaries, other short-term loans, short-term and long-term bank loans and other payables approximate their fair values because of the short maturity of these instruments or the rate of interest of these instruments approximate the market rate of interest.</p><span></span>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=36462937&amp;loc=d3e19207-110258<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=49121117&amp;loc=d3e13537-108611<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=49121117&amp;loc=d3e13504-108611<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=49121117&amp;loc=d3e13433-108611<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791090608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
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      <tr>
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          <b>20.</b>
        </td>
        <td>
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            <b>Commitments and Contingencies</b>
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          <i>(i)</i>
        </td>
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          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
            <i>Capital Commitments</i>
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      </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2015 and 2016, the Company had the following contracted capital commitments:</p>
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            <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
            <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
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              <i>2015</i>
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            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              <i>2016</i>
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            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">For construction of buildings</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              1,819,977
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              3,302,524
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">For purchases of equipment</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              68,718
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              469,542
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
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          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
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              Capital injection to Dalian BAK Power and Dalian BAK Trading
              <sup>Note</sup>
            </td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              15,553,656
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              9,895,996
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            <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              17,442,351
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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%">
              13,668,062
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            <td align="left" valign="bottom" width="2%">&#160;</td>
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          <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Initially, BAK Asia was required to pay the remaining capital within two years, of the date of issuance of the subsidiary&#8217;s business license according to PRC registration capital management rules. According to the revised PRC Companies Law which became effective on March 2014, the time requirement of the registered capital contribution has been abolished. As such, BAK Asia has its discretion to consider the timing of the registered capital contributions.</p>
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          <i>(ii)</i>
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            <i>Litigation</i>
          </p>
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      </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. 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. Other than the legal proceeding set forth below, the Company is currently not aware of any such legal proceedings or claims that the Company believe will have an adverse effect on our business, financial condition or operating results.</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      An individual named Steven R. Ruth filed suit against China BAK Battery, Inc. in United States District Court for the Western District of Texas in 2013 alleging breach of contract. The Company did not receive notice of this lawsuit and the plaintiff sought a default judgment, which the court granted in January 2014. Accordingly, the court entered judgment in favor of Mr. Ruth in the amount of $553,774
      inclusive of costs and attorneys&#8217; fees (the &#8220;First Judgment&#8221;).
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Subsequent to the entry of the First Judgment, Mr. Ruth has made efforts to have the judgment enforced in Canada. On September 19, 2014, Mr. Ruth also filed a second complaint in the United States District Court for the Western District of Texas. On November 12, 2014, a second default judgment was entered against the Company in the amount of $553,774
      for the First Judgment plus an additional $7,550
      in attorneys&#8217; fees. The second judgment is inclusive of the amounts ordered in the First Judgment. BAK International thereafter agreed to indemnify the Company from any expenses, losses and damages that were incurred and will be incurred by the Company due to the lawsuit filed by Mr. Ruth.
    </p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">On December 30, 2015, Mr. Ruth, China BAK Battery, Inc., BAK International Limited, Shenzhen BAK Battery Co., Ltd. and Shenzhen BAK Power Battery Co., Ltd. entered into a settlement and release agreement, pursuant to which, among others, the parties irrevocably released and forever discharged each other from and against any and all liabilities, claims, actions, cause of actions and damages, including any and all claims against the parties in the First Judgement, the Second Judgement and certain recognition action commenced by Mr. Ruth in the Supreme Court of British Columbia of Canada. On May 6, 2016, the Supreme Court of British Columbia issued a consent dismissal order upon the applications of the parties and dismissed the recognition action.</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On July 7, 2016, Shenzhen Huijie Purification System Engineering Co., Ltd (&#8220;Shenzhen Huijie&#8221;), one of the Company&#8217;s contractors, filed a lawsuit against Dalian BAK Power in the Peoples&#8217; Court of Zhuanghe City, Dalian for the failure to pay pursuant to the terms of the contract and entrusted part of the project of the contract to a third party without their prior consent. The plaintiff sought a total amount of $1,268,036
      (RMB8,430,792), including construction costs of $0.9
      million (RMB6.3
      million), interest of $30,689
      (RMB0.2
      million) and compensation of $0.3
      million (RMB1.9
      million), which the Company already accrued for as of September 30, 2016. On September 7, 2016, upon the request of Shenzhen Huijie, the Court froze Dalian BAK&#8217;s bank deposits totaling $1,268,036
      (RMB8,430,792) for a period of one year.
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=51674963&amp;loc=d3e12565-110249<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6714958496">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations and Credit Risk<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
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              6,036,172
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              2,252,816
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              1,470,579
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              3,574,273
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              34.47%
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              2,442,816
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      The Company had the following customers that individually comprised
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                3,146,177
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              <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
                65.93%
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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                763,738
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                16.01%
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              <td align="left" valign="bottom" width="1%">&#160;</td>
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              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">
                1,529,703
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">
                64.21%
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
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            <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
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            <td align="left" valign="bottom" width="2%">&#160;</td>
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          <tr valign="top">
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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              10,536,887
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              2,743,618
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              -
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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%">
              5,565,461
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            <td align="right" valign="bottom" width="12%">
              395,593
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            <td align="left" valign="bottom" width="2%">&#160;</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="2%">&#160;</td>
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          <tr>
            <td valign="bottom" width="5%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom">&#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" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="12%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="12%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
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          <tr valign="top">
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              1,470,579
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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%">
              636,331
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
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            <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="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              102,322
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            <td align="left" valign="bottom" width="2%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;Tianjin BAK New Energy (Note 13)</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              298,983
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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%">
              -
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            <td align="left" valign="bottom">&#160; &#160;Zhengzhou BAK Battery Co., Ltd *</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              17,063
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              576
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            <td align="left" valign="bottom" width="2%">&#160;</td>
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          <tr>
            <td valign="bottom" width="5%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom">&#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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          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">Sales of raw materials to</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="12%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="12%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;Shenzhen BAK</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              1,377,004
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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%">
              836,425
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">* Mr. Xiangqian Li, the former CEO, is a director of this company.</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <i>(b)</i>
      <i>Credit Risk</i>
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    <p align="justify" style="margin-left: 5%; 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, 2015 and 2016, substantially all of the Company&#8217;s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality.</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management&#8217;s expectations.</p><span></span>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6327-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=49121117&amp;loc=d3e13531-108611<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6404-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6442-108592<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6351-108592<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=49121117&amp;loc=d3e13537-108611<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954851792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segment Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
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          <b>22.</b>
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            <b>Segment Information</b>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company used to engage 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. 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&#8217;s products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices. Starting from the three months ended December 31, 2013 and until June 30, 2014, the Company was also engaged in the business segment of property lease and management (see Note 1).</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">After the disposal of BAK International, the Company focused on producing high-power lithium battery cells. Net revenues from continuing operations for the years ended September 30, 2015 and 2016 were as follows:</p>
    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Net revenues by product:</i>
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              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2015</td>
            <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2016</td>
            <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">High power lithium batteries used in:</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">&#160;Electric vehicles</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              &#160;
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="12%">
              6,488,149
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
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            <td align="left" bgcolor="#e6efff" valign="bottom">&#160;Light electric vehicles</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              -
            </td>
            <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%">
              553,390
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">&#160;Uninterruptable supplies</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%">
              13,904,414
            </td>
            <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%">
              3,327,905
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Total</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              13,904,414
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
              10,369,444
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
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    <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Net revenues by geographic area:</i>
      </b>
    </p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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            <td align="left" valign="bottom">&#160;</td>
            <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2015</td>
            <td align="center" valign="bottom" width="2%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2016</td>
            <td align="center" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Mainland China</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              13,904,414
            </td>
            <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%">
              9,017,227
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">Europe</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              456,795
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">PRC Taiwan</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
              -
            </td>
            <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%">
              412,963
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">Korea</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              -
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="12%">
              258,248
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom">Israel</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              -
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
              224,211
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom">Total</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%">
              13,904,414
            </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%">
              10,369,444
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="margin-left: 5%; 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>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 34<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8981-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e9038-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 33<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8971-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8595-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8380-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8844-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 35<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8984-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e9031-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8538-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8864-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8924-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e8906-108599<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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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6714958496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>China BAK Battery, Inc. (Parent Company)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_StatutoryAccountingPracticesDisclosureTextBlock', window );">China BAK Battery, Inc. (Parent Company) [Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
			<tr>
				<td valign="top" width="5%">
					<b>23.</b></td>
				<td>
					<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
						<b>China BAK Battery, Inc. (Parent Company)</b></p>
				</td>
			</tr>
		</table>
		<p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Under PRC regulations, subsidiaries in PRC (&#8220;the PRC subsidiaries&#8221;) may pay dividends only out of their accumulated profits, if any, determined in accordance with PRC GAAP. In addition, the PRC subsidiaries are required to set aside at least 10% of their after tax net profits each year, if any, to fund the statutory general reserve until the balance of the reserves reaches 50% of their registered capital. The statutory general reserves are not distributable in the form of cash dividends to the Company and can be used to make up cumulative prior year losses, if any, and may be converted into share capital by the issue of new shares to shareholders in proportion to their existing shareholdings, or by increasing the par value of the shares currently held by them, provided that the reserve balance after such issue is not less than 25% of the registered capital. As of September 30, 2015 and 2016, additional transfers of $15,250,000 and $15,019,489 were required for Dalian BAK Power and Dalian BAK Trading before the statutory general reserve reached 50% of the registered capital of the PRC subsidiaries, respectively. As of September 30, 2015 and 2016, there was nil and $1,230,511 appropriation from retained earnings and set aside for statutory general reserves by the PRC subsidiaries. BAK Dalian did not have after tax net profits since its incorporation and therefore no appropriation was made to fund its statutory general reserve as of September 30, 2015 and 2016. Dalian BAK Power had after tax profits of $15,769,742 and after tax loss of $10,790,255 in fiscal 2015 and 2016, respectively.</p>
		<p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Schedule I of Article 504 of Regulation SX requires the condensed financial information of the registrant (Parent Company) to be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of this test, restricted net assets of consolidated subsidiaries shall mean that amount of the registrant&#8217;s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory agency, foreign government, etc.).</p>
				<p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;">
			SCHEDULE I &#8211; CONDENSED FINANCIAL INFORMATION OF REGISTRANT</p>
		<p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;">
			CHINA BAK BATTERY, INC.<br />
			PARENT COMPANY STATEMENTS OF OPERATIONS<br />
			FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2016</p>
							<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
					<tr valign="top">
						<td align="left" nowrap="nowrap" valign="bottom">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							<i>2015</i></td>
						<td align="center" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							<i>2016</i></td>
						<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td align="left" nowrap="nowrap" valign="bottom">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">
							REVENUE, net</td>
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp; -</td>
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp; -</td>
						<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							OPERATING EXPENSES:</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp;Salaries and consulting expenses</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							(795,167</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							(1,565,530</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp;General and administrative</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(848,679</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(439,009</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp;Total operating expenses</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(1,643,846</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(2,004,539</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							LOSS FROM OPERATIONS</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(1,643,846</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(2,004,539</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							OTHER INCOME:</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							182,708</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							LOSS ATTRIBUTABLE TO PARENT COMPANY</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(1,643,846</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(1,821,831</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							EQUITY IN EARNINGS (LOSS) OF SUBSIDIARIES</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							17,517,772</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(10,830,363</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td align="left" valign="bottom">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							NET INCOME (LOSS) AVAILABLE TO SHAREHOLDERS</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
							15,873,926</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
							(12,652,194</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">
							)</td>
					</tr>
				</table>
		<p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;">
			CHINA BAK BATTERY, INC.<br />
			PARENT COMPANY BALANCE SHEETS<br />
			AS OF SEPTEMBER 30, 2015 AND 2016</p>
							<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
					<tr valign="top">
						<td align="left" nowrap="nowrap" valign="bottom">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							<i>2015</i></td>
						<td align="center" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							<i>2016</i></td>
						<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="center" nowrap="nowrap" valign="bottom">
							<u>ASSETS</u></td>
						<td align="left" nowrap="nowrap" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom">
							&nbsp;</td>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">
							&nbsp;</td>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp;</td>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">
							&nbsp;</td>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">
							&nbsp;</td>
						<td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							CURRENT ASSETS:</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp;Other receivables</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							&nbsp; -</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							&nbsp; -</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="center" valign="bottom">
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
								Total current assets</p>
						</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" valign="bottom">
							&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" valign="bottom">
							&nbsp; &nbsp;Interests in subsidiaries</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							23,279,070</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							16,684,482</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total assets</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
							23,279,070</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
							16,684,482</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td valign="bottom">
							&nbsp;</td>
						<td valign="bottom" width="1%">
							&nbsp;</td>
						<td valign="bottom" width="12%">
							&nbsp;</td>
						<td valign="bottom" width="2%">
							&nbsp;</td>
						<td valign="bottom" width="1%">
							&nbsp;</td>
						<td valign="bottom" width="12%">
							&nbsp;</td>
						<td valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="center" bgcolor="#e6efff" valign="bottom">
							<u>LIABILITIES AND SHAREHOLDERS' EQUITY</u></td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td valign="bottom">
							&nbsp;</td>
						<td valign="bottom" width="1%">
							&nbsp;</td>
						<td valign="bottom" width="12%">
							&nbsp;</td>
						<td valign="bottom" width="2%">
							&nbsp;</td>
						<td valign="bottom" width="1%">
							&nbsp;</td>
						<td valign="bottom" width="12%">
							&nbsp;</td>
						<td valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							CURRENT LIABILITIES:</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp;Accrued expenses and other payables</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							$</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							1,610,183</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							$</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							1,594,486</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp;Total current liabilities</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							1,610,183</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							1,594,486</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td valign="bottom">
							&nbsp;</td>
						<td valign="bottom" width="1%">
							&nbsp;</td>
						<td valign="bottom" width="12%">
							&nbsp;</td>
						<td valign="bottom" width="2%">
							&nbsp;</td>
						<td valign="bottom" width="1%">
							&nbsp;</td>
						<td valign="bottom" width="12%">
							&nbsp;</td>
						<td valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							SHAREHOLDERS' EQUITY</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							21,668,887</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							15,089,996</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total liabilities and shareholders' equity</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%">
							23,279,070</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</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%">
							16,684,482</td>
						<td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
				</table>
				<p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;">
			CHINA BAK BATTERY, INC.<br />
			PARENT COMPANY STATEMENTS OF CASH FLOWS<br />
			FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2016</p>
							<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
					<tr valign="top">
						<td align="left" nowrap="nowrap" valign="bottom">
							&nbsp;</td>
						<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							<i>2015</i></td>
						<td align="center" nowrap="nowrap" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							<i>2016</i></td>
						<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							CASH FLOWS FROM OPERATING ACTIVITIES:</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp;Net income (loss) available to shareholders</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							15,873,926</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							$</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							(12,652,194</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp;Adjustments to reconcile net income to net cash used in operating activities:</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp;Equity in (earnings) loss of subsidiaries</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							(17,517,772</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							10,830,363</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp;Provision for doubtful debts</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							7,000</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							-</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp;Share based compensation</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							750,167</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
							1,462,197</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp;Change in operating assets and liabilities</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="center" bgcolor="#e6efff" valign="bottom">
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
								&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses and other payable</p>
						</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(27,501</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							)</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(15,697</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr valign="top">
						<td align="center" valign="bottom">
							<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">
								&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net cash used in operating activities</p>
						</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(914,180</td>
						<td align="left" valign="bottom" width="2%">
							)</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(375,331</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" valign="bottom">
							&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" valign="bottom">
							CASH FLOWS FROM INVESTING ACTIVITIES:</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp;Decrease (increase) in interest in subsidiaries</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							914,180</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(5,141,269</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Net cash provided by (used in) investing activities</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							914,180</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							(5,141,269</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							)</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" valign="bottom">
							&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" valign="bottom">
							CASH FLOWS FROM FINANCING ACTIVITIES:</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="12%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" bgcolor="#e6efff" valign="bottom">
							&nbsp; &nbsp;Proceeds from issuance of common stock</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							5,516,600</td>
						<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr valign="top">
						<td align="left" valign="bottom">
							&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Net cash provided by financing activities</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							5,516,600</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" valign="bottom">
							&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" valign="bottom">
							CHANGE IN CASH</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							-</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" valign="bottom" width="12%">
							-</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" valign="bottom">
							&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" valign="bottom">
							CASH, beginning of year</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
							&nbsp;</td>
						<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
							-</td>
						<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
					<tr>
						<td bgcolor="#e6efff" valign="bottom">
							&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" valign="bottom">
							CASH, end of year</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%">
							&nbsp; -</td>
						<td align="left" valign="bottom" width="2%">
							&nbsp;</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%">
							-</td>
						<td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">
							&nbsp;</td>
					</tr>
				</table>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			The condensed parent company financial statements have been prepared using the equity method to account for its subsidiaries. Refer to the consolidated financial statements and notes presented above for additional information and disclosures with respect to these financial statements.</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_StatutoryAccountingPracticesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6486098&amp;loc=d3e24746-158529<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.23(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6486098&amp;loc=d3e24790-158529<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 55<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6588579&amp;loc=d3e24938-158530<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6486098&amp;loc=d3e24708-158529<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 505<br> -Section 55<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6588579&amp;loc=d3e24959-158530<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 style="white-space:nowrap;">us-gaap_StatutoryAccountingPracticesDisclosureTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>duration</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6789448832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ConsolidationPolicyTextBlock', window );">Principles of Consolidation [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(a) Principles of Consolidation</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The consolidated financial statements include the financial statements of the Company and its subsidiaries up to the date of disposal. All significant Intercompany balances and transactions have been eliminated prior to consolidation.</p><span></span>
</td>
</tr>
<tr 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_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(b) Cash and Cash Equivalents</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Cash consists of cash on hand and in banks excluding pledged deposits. The Company considers all highly liquid debt instruments, with initial terms of less than three months to be cash equivalents. As of September 30, 2015 and 2016, there were no cash equivalents.</p><span></span>
</td>
</tr>
<tr 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_TradeAndOtherAccountsReceivablePolicy', window );">Trade Accounts and Bills Receivable [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(c) Trade Accounts and Bills Receivable</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Trade accounts and bills receivable are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns. The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in the Company&#8217;s existing trade accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Outstanding accounts receivable balances are reviewed individually for collectability. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.</p><span></span>
</td>
</tr>
<tr 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_InventoryPolicyTextBlock', window );">Inventories [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(d) Inventories</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Inventories are stated at the lower of cost or market. The cost of inventories is determined using the weighted average cost method, and includes expenditures incurred in acquiring the inventories and bringing them to their existing location and condition. In case of finished goods and work in progress, the cost includes an appropriate share of production overhead based on normal operating capacity.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company regularly reviews the cost of inventories against their estimated fair market value and records a lower of cost or market write down for inventories that have costs in their excess of estimated market value.</p><span></span>
</td>
</tr>
<tr 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_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property, Plant and Equipment [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(e) Property, Plant and Equipment</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Property, plant and equipment (except construction in progress) are stated at cost less accumulated depreciation and impairment charges. Depreciation is calculated based on the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the assets as follows:</p>
  <div align="left">
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="85%">
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Buildings</td>
            <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
              5
              &#8211;
              35
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Machinery and equipment</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" nowrap="nowrap" width="12%">
              1
              &#8211;
              15
              years
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <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" nowrap="nowrap" width="12%">
              1
              &#8211;
              5
              years
            </td>
            <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Motor vehicles</td>
            <td align="left" width="1%">&#160;</td>
            <td align="right" nowrap="nowrap" width="12%">
              5
              &#8211;
              10
              years
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
        </table>
  </div>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The cost and accumulated depreciation of property, plant and equipment sold are removed from the consolidated balance sheets and resulting gains or losses are recognized in the consolidated statements of operations and comprehensive loss.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Construction in progress mainly represents expenditures in respect of the Company&#8217;s corporate campus, including offices, factories and staff dormitories, under construction. All direct costs relating to the acquisition or construction of the Company&#8217;s corporate campus and equipment, including interest charges on borrowings, are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A long-lived asset to be disposed of by abandonment continues to be classified as held and used until it is disposed of.</p><span></span>
</td>
</tr>
<tr 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_LeasePolicyTextBlock', window );">Prepaid Land Use Rights [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(f) Prepaid Land Use Rights</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    Land use rights are carried at cost and amortized on a straight-line basis over the period of rights of
    50
    years.
  </p><span></span>
</td>
</tr>
<tr 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_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency Transactions and Translation [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(g) Foreign Currency Transactions and Translation</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The reporting currency of the Company is the United States dollar (&#8220;US dollar&#8221;). The financial records of the Company&#8217;s PRC operating subsidiaries are maintained in their local currency, the Renminbi (&#8220;RMB&#8221;), which is the functional currency. The financial records of the Company&#8217;s subsidiaries established in other countries are maintained in their local currencies. Assets and liabilities of the subsidiaries are translated into the reporting currency at the exchange rates at the balance sheet date, equity accounts are translated at historical exchange rates, and income and expense items are translated using the average rate for the period. The translation adjustments are recorded in accumulated other comprehensive income under shareholders&#8217; equity.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the period are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">RMB is not a fully convertible currency. All foreign exchange transactions involving RMB must take place either through the People&#8217;s Bank of China (the &#8220;PBOC&#8221;) or other institutions authorized to buy and sell foreign exchange. The exchange rates adopted for the foreign exchange transactions are the rates of exchange quoted by the PBOC, which are determined largely by supply and demand. Translation of amounts from RMB into US dollars has been made at the following exchange rates for the respective years:</p>
          <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td align="left" nowrap="nowrap">September 30, 2016</td>
          <td align="left" nowrap="nowrap" width="1%">&#160;</td>
          <td align="left" nowrap="nowrap" width="22%">&#160;</td>
          <td align="left" nowrap="nowrap" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Balance sheet, except for equity accounts</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%">
            RMB6.6714
            to $1.00
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Income statement and cash flows</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" nowrap="nowrap" width="22%">
            RMB6.5325
            to $1.00
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
      </table>
  <br/>
          <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td align="left">September 30, 2015</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" nowrap="nowrap" width="22%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Balance sheet, except for equity accounts</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%">
            RMB6.3564
            to $1.00
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Income statement and cash flows</td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" nowrap="nowrap" width="22%">
            RMB6.2224
            to $1.00
          </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_IntangibleAssetsFiniteLivedPolicy', window );">Intangible Assets [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(h) Intangible Assets</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets are stated in the balance sheet at cost less accumulated amortization and impairment, if any. The costs of the intangible assets are amortized on a straight-line basis over their estimated useful lives. The respective amortization periods for the intangible assets are as follows:</p>
  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" nowrap="nowrap">Computer software</td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
        10
        years
      </td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" 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_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock', window );">Impairment of Long-lived Assets [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(i) Impairment of Long-lived Assets</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Long-lived assets, which include property, plant and equipment, prepaid land use rights and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Recoverability of long-lived assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.</p><span></span>
</td>
</tr>
<tr 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_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(j) Revenue Recognition</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company recognizes revenue on product sales when products are delivered and the customer takes ownership and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of an arrangement exists and the sales price is fixed or determinable.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    Net sales of products represent the invoiced value of goods sold, net of value added taxes (&#8220;VAT&#8221;), sales returns, trade discounts and allowances. The Company is subject to VAT which is levied at the rate of
    17% on the invoiced value of products sold. Output VAT is borne by customers in addition to the invoiced value of sales and input VAT is borne by the Company in addition to the invoiced value of purchases to the extent not refunded for export sales. Provision for sales returns are recorded as a reduction of revenue in the same period that revenue is recognized. The provision for sales returns, which is based on historical sales returns data, is the Company&#8217;s best estimate of the amount of goods that will be returned from its customers.
  </p><span></span>
</td>
</tr>
<tr 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_CostOfSalesPolicyTextBlock', window );">Cost of Revenues [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(k) Cost of Revenues</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Cost of revenues consists primarily of material costs, employee compensation, depreciation and related expenses, which are directly attributable to the production of products. Write-down of inventories to lower of cost or market is also recorded in cost of revenues.</p><span></span>
</td>
</tr>
<tr 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_IncomeTaxPolicyTextBlock', window );">Income Taxes [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(l) Income Taxes</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations and comprehensive loss in the period that includes the enactment date.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    The impact of an uncertain income tax positions on the income tax return must be recognized at the largest amount that is more likely than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a
    50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The significant uncertain tax position arose from the subsidies granted by the local government for the Company&#8217;s PRC subsidiary, which may be modified or challenged by the central government or the tax authority. A reconciliation of October 1, 2014, through September 30, 2016 amount of unrecognized tax benefits excluding interest and penalties ("Gross UTB") is as follows:</p>
          <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td align="left" nowrap="nowrap">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">Gross UTB</td>
          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">Surcharge</td>
          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">Net UTB</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff" nowrap="nowrap">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Balance as of October 1, 2014</p>
          </td>
          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">
            &#160;
            -
          </td>
          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">&#160;-$</td>
          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">
            -
          </td>
          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Increase in unrecognized tax benefits taken in current year</p>
          </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%">
            1,815,100
          </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" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="10%">
            1,815,100
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Balance as of September 30, 2015</p>
          </td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="10%">
            1,815,100
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="10%">&#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="10%">
            1,815,100
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Transfer from current taxes payable</p>
          </td>
          <td align="left" width="1%">&#160;</td>
          <td align="right" width="10%">
            5,108,878
          </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="right" width="10%">
            5,108,878
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Decrease in unrecognized tax benefits taken in current year*</p>
          </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%">
            (23,274
          </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%">
            -
          </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%">
            (23,274
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Balance as of September 30, 2016</p>
          </td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
            6,900,704
          </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%">
            6,900,704
          </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;">As of September 30, 2016 and 2015, the Company had not accrued any interest and penalties related to unrecognized tax benefits.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s Chinese subsidiaries are subject to taxation in the PRC. The PRC income tax returns are generally not subject to examination by the tax authorities for tax years before calendar (tax) year 2010. With a few exceptions, the calendar (tax) years 2011 -2015 remain open to examination by tax authorities in the PRC.</p><span></span>
</td>
</tr>
<tr 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_ResearchAndDevelopmentExpensePolicy', window );">Research and Development and Advertising Expenses [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(m) Research and Development and Advertising Expenses</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Research and development and advertising expenses are expensed as incurred. Research and development expenses consist primarily of remuneration for research and development staff, depreciation and material costs for research and development. Advertising expenses, included in sales and marketing expenses were insignificant for the years ended September 30, 2015 and 2016.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_BillsPayablePolicyTextBlock', window );">Bills Payable [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(n) Bills Payable</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Bills payable represent bills issued by financial institutions to the Company&#8217;s vendors. The Company&#8217;s vendors receive payments from the financial institutions directly upon maturity of the bills and the Company is obliged to repay the face value of the bills to the financial institutions.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_GovernmentGrantsPolicyTextBlock', window );">Government Grants [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(o) Government Grants</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s subsidiaries in China receive government subsidies from local Chinese government agencies in accordance with relevant Chinese government policies. In general, the Company presents the government subsidies received as part of other income unless the subsidies received are earmarked to compensate a specific expense, which have been accounted for by offsetting the specific expense, such as research and development expense, interest expenses and removal costs. Unearned government subsidies received are deferred for recognition until the criteria for such recognition could be met.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Grants applicable to land are amortized over the life of the depreciable facilities constructed on it. For research and development expenses, the Company matches and offsets the government grants with the expenses of the research and development activities as specified in the grant approval document in the corresponding period when such expenses are incurred.</p><span></span>
</td>
</tr>
<tr 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_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Share-based Compensation [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(p) Share-based Compensation</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company adopted the provisions of ASC Topic 718 which requires the Company to measure and recognize compensation expenses for an award of an equity instrument based on the grant-date fair value. The cost is recognized over the vesting period (or the requisite service period). ASC Topic 718 also requires the Company to measure the cost of a liability classified award based on its current fair value. The fair value of the award will be remeasured subsequently at each reporting date through the settlement date. Changes in fair value during the requisite service period are recognized as compensation cost over that period. Further, ASC Topic 718 requires the Company to estimate forfeitures in calculating the expense related to stock-based compensation.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of each option award is estimated on the date of grant using the Black-Scholes Option Valuation Model. The expected volatility was based on the historical volatilities of the Company&#8217;s listed common stocks in the United States and other relevant market information. The Company uses historical data to estimate share option exercises and employee departure behavior used in the valuation model. The expected terms of share options granted is derived from the output of the option pricing model and represents the period of time that share options granted are expected to be outstanding. Since the share options once exercised will primarily trade in the U.S. capital market, the risk-free rate for periods within the contractual term of the share option is based on the U.S. Treasury yield curve in effect at the time of grant.</p><span></span>
</td>
</tr>
<tr 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_PensionAndOtherPostretirementPlansPolicy', window );">Retirement and Other Postretirement Benefits [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(q) Retirement and Other Postretirement Benefits</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Contributions to retirement schemes (which are defined contribution plans) are charged to cost of revenues, research and development expenses, sales and marketing expenses and general and administrative expenses in the statement of operations and comprehensive loss as and when the related employee service is provided.</p><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_EarningsPerSharePolicyTextBlock', window );">(Loss) Earnings per Share [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(r) Earnings (Loss) per Share</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Basic earnings (loss) per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the year. Diluted earnings (loss) per share is computed by dividing net earnings (loss) by the sum of the weighted average number of ordinary shares outstanding and dilutive potential ordinary shares during the year.</p><span></span>
</td>
</tr>
<tr 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_UseOfEstimates', window );">Use of Estimates [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(s) Use of Estimates</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The preparation of the consolidated financial statements in accordance with US GAAP requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the recoverability of the carrying amount of long-lived assets; unrecognized tax benefits, valuation allowance for obsolete inventories, receivables and deferred tax assets; provision for warranty and sales returns; and valuation of share-based compensation expense. Actual results could differ from those estimates.</p><span></span>
</td>
</tr>
<tr 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_SegmentReportingPolicyPolicyTextBlock', window );">Segment Reporting [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(t) Segment Reporting</i>
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  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company uses the &#8220;management approach&#8221; in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company&#8217;s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company&#8217;s reportable segments. Management, including the chief operating decision maker, reviews operating results solely by monthly revenue of Li-ion rechargeable batteries (but not by subproduct type or geographic area) and operating results of the Company and, as such, the Company has determined that the Company has one operating segment as defined by ASC Topic 280 &#8220;Segment Reporting&#8221;.</p><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_us-gaap_CommitmentsAndContingenciesPolicyTextBlock', window );">Commitments and Contingencies [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(u) Commitments and Contingencies</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.</p><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_PriorPeriodReclassificationAdjustmentDescription', window );">Reclassification [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(v) Reclassification</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The amount of unrecognized tax benefits on the Company&#8217;s deferred government grant included in the 2015 financial statements have been reclassified to conform to the 2016 financial statement presentation. Total liabilities and total shareholders&#8217; equity as of September 30, 2015 remained unchanged as a result of this reclassification.</p><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_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recently Issued Accounting Standards [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
    <i>(w) Recently Issued Accounting Standards</i>
  </p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In June 2014, the FASB issued ASU 2014-12, "Compensation - Stock Compensation (Topic 718)" which provides explicit guidance on the treatment of awards with performance targets that could be achieved after the requisite service period. The amendments in ASU 2014-12 are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In August 2014, the FASB issued ASU 2014-15, "Presentation of Financial Statements-Going concern (Subtopic 205-40) which provides guidance to an organization&#8217;s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. This guidance in ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. The Company does not expect that the adoption will have a material impact on its consolidated financial statements.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In November 2014, FASB issued Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force).The amendments permit the use of the Fed Funds Effective Swap Rate (also referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest rate for hedge accounting purposes. Public business entities are required to implement the new requirements in fiscal years (and interim periods within those fiscal years) beginning after December 15, 2015. The Company does not expect the adoption of ASU 2014-16 to have a material impact on its consolidated financial statements.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In February 2015, the FASB issued ASU 2015-02 "Consolidation (Topic 810): Amendments to the Consolidation Analysis." ASU 2015-02 changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. It is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The Company is currently in the process of evaluating the impact of the adoption of ASU 2015-02 on its consolidated financial statements.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In April 2015, the FASB issued ASU 2015-03 &#8220;Simplifying the Presentation of Debt Issuance Costs&#8221;, which changes the presentation of debt issuance costs in the financial statements. ASU 2015-03 requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs will continue to be reported as interest expense. The guidance is effective for annual reporting periods beginning after December 15, 2016, with early adoption permitted. The guidance will be applied retrospectively to each period presented. The adoption of this standard update is not expected to have any impact on the Company's financial statements.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In July 2015, the FASB issued ASU 2015-11, Inventory, which requires an entity to measure inventory within the scope at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of ASU 2015-11 to have a material impact on its consolidated financial statements.</p>
  <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. The Company does not expect the adoption of ASU 2015-16 to have a material impact on its consolidated financial statements.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Bills Payable</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Government Grants</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 450<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6491354&amp;loc=d3e6052-115624<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 450<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6491354&amp;loc=d3e6049-115624<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=51674963&amp;loc=d3e12565-110249<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=d3e5614-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.3A-02)<br> -URI http://asc.fasb.org/extlink&amp;oid=27015204&amp;loc=d3e355033-122828<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph k<br> -Article 1<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02, 03<br> -Article 3A<br></p></div>
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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>Disclosure of accounting policy for recognition of costs in the period which correspond to the sales and revenue categories presented in the statement of operations. The accounting policy may include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This disclosure also includes the nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 50<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=51666513&amp;loc=d3e63676-111659<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<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 style="white-space:nowrap;">us-gaap_CostOfSalesPolicyTextBlock</td>
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<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 );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<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 style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</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>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450222&amp;loc=d3e30840-110895<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 style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data 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></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the impairment and disposal of long-lived assets including goodwill and other intangible 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 style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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</table>
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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>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32840-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 05<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6423966&amp;loc=d3e40913-109327<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 740<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32809-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e32247-109318<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e32280-109318<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 style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_us-gaap_IntangibleAssetsFiniteLivedPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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 style="white-space:nowrap;">us-gaap_IntangibleAssetsFiniteLivedPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
</table>
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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>Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4492-108314<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4556-108314<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Financial Reporting Release (FRR)<br> -Number 206<br> -Paragraph b<br> -Subparagraph i, ii<br> -Chapter 2<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 6<br> -Subparagraph a<br> -Article 5<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 style="white-space:nowrap;">us-gaap_InventoryPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangements (both lessor and lessee). This disclosure may address (1) lease classification (that is, operating versus capital), (2) how the term of a lease is determined (for example, the circumstances in which a renewal option is considered part of the lease term), (3) how rental revenue or expense is recognized for a lease that contains rent escalations, (4) an entity's accounting treatment for deferred rent, including that which arises from lease incentives, rent abatements, rent holidays, or tenant allowances (5) an entity's accounting treatment for contingent rental payments and (6) an entity's policy for reviewing, at least annually, the residual values of sales-type and direct-finance leases. The disclosure also may indicate how the entity accounts for its capital leases, leveraged leases or sale-leaseback transactions.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 05<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6453394&amp;loc=d3e39740-112701<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6482485&amp;loc=d3e14754-158437<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 40<br> -Section 05<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6456037&amp;loc=d3e48589-112741<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6455398&amp;loc=d3e45280-112737<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 style="white-space:nowrap;">us-gaap_LeasePolicyTextBlock</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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</table></div>
</div></td></tr>
</table>
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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>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></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_us-gaap_PensionAndOtherPostretirementPlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for pension and other postretirement benefit plans. This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49170846&amp;loc=d3e28014-114942<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 60<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6414199&amp;loc=d3e39622-114963<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 80<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=49170332&amp;loc=d3e29149-114947<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6412939&amp;loc=d3e15145-114933<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=58740216&amp;loc=d3e1928-114920<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 style="white-space:nowrap;">us-gaap_PensionAndOtherPostretirementPlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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</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_PriorPeriodReclassificationAdjustmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755<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 style="white-space:nowrap;">us-gaap_PriorPeriodReclassificationAdjustmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</table>
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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>Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
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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>Disclosure of accounting policy for costs it has 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.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Research and Development<br> -URI http://asc.fasb.org/extlink&amp;oid=6523717<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 style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</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_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18823-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18726-107790<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.B.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section B<br> -Paragraph Question 1<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 style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</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_SegmentReportingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<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 style="white-space:nowrap;">us-gaap_SegmentReportingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b),(f)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 style="white-space:nowrap;">us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</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_TradeAndOtherAccountsReceivablePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables.  If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=51655414&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6378556&amp;loc=d3e10133-111534<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=d3e5212-111524<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=d3e5093-111524<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3, 4<br> -Article 5<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 style="white-space:nowrap;">us-gaap_TradeAndOtherAccountsReceivablePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</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_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6061-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6143-108592<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=51801978&amp;loc=d3e6132-108592<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 style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954874704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Principal Activities, Basis of Presentation and Organization (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsTableTextBlock', window );">Schedule of Advance Payments From Investors [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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          2,227,148
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          1,499,967
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        <td align="right" bgcolor="#e6efff" width="12%">
          1,499,967
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">Mr. Shangdong Liu</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          1,599,968
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        <td align="left" bgcolor="#e6efff">Ms. Lijuan Wang</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          1,500,000
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <td align="left">Mr. Jiping Zhou</td>
        <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
        <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
          1,520,594
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        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
          9,847,644
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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>Schedule of Advances Payment From Investors</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" 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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<html>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954670768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies and Practices (Tables)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsTableTextBlock', window );">SCHEDULE OF ESTIMATED USEFUL LIVES OF THE ASSETS [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="85%">
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      <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
        5
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        35
        years
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        1
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      <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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        1
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        5
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        10
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<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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    <tr valign="top">
      <td align="left" bgcolor="#e6efff">Balance sheet, except for equity accounts</td>
      <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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        RMB6.6714
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        RMB6.5325
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</td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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      <td align="left">September 30, 2015</td>
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      <td align="left" bgcolor="#e6efff">Balance sheet, except for equity accounts</td>
      <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="22%">
        RMB6.3564
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      <td align="left">Income statement and cash flows</td>
      <td align="left" width="1%">&#160;</td>
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        RMB6.2224
        to $1.00
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheIntangibleAssetsTableTextBlock', window );">SCHEDULE OF ESTIMATED USEFUL LIVES OF THE INTANGIBLE ASSETS [Table Text Block]</a></td>
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      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="10%">Gross UTB</td>
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        &#160;
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      <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
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      <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="10%">
        -
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    <tr valign="top">
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        <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Increase in unrecognized tax benefits taken in current year</p>
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        1,815,100
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        -
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      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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        1,815,100
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        1,815,100
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      <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" width="10%">&#160;-$</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="10%">
        1,815,100
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      <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left">
        <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Transfer from current taxes payable</p>
      </td>
      <td align="left" width="1%">&#160;</td>
      <td align="right" width="10%">
        5,108,878
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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="2%">&#160;</td>
      <td align="left" width="1%">&#160;</td>
      <td align="right" width="10%">
        5,108,878
      </td>
      <td align="left" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff">
        <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Decrease in unrecognized tax benefits taken in current year*</p>
      </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%">
        (23,274
      </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%">
        -
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      <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%">
        (23,274
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
    </tr>
    <tr valign="top">
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        <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Balance as of September 30, 2016</p>
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="10%">
        6,900,704
      </td>
      <td align="left" width="2%">&#160;</td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</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%">
        6,900,704
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
    </tr>
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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>SCHEDULE OF ESTIMATED USEFUL LIVES OF THE 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>SCHEDULE OF ESTIMATED USEFUL LIVES OF THE INTANGIBLE ASSETS [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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>SCHEDULE OF EXCHANGE RATES</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></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>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pledged Deposits (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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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_ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock', window );">SCHEDULE OF PLEDGED DEPOSITS [Table Text Block]</a></td>
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          1,461,757
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          3,305,305
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          57,844
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          -
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          -
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          1,263,722
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          1,519,601
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          4,569,027
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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>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></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 860<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=55761124&amp;loc=SL6224234-111729<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 860<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6467456&amp;loc=d3e113888-111728<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954148576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade Accounts and Bills Receivable, net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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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_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">SCHEDULE OF TRADE ACCOUNTS RECEIVABLE [Table Text Block]</a></td>
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          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
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          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
            4,792,416
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          <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
            4,995,564
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            (122,115
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          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
            (2,837,977
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          <td width="5%">&#160;</td>
          <td align="left" bgcolor="#e6efff">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            4,670,301
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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%">
            2,157,587
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            101,657
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          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
            224,840
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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">&#160;</td>
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          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
            4,771,958
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            2,382,427
          </td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</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_us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock', window );">SCHEDULE OF ANALYSIS OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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          <td align="center" nowrap="nowrap">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
            <i>2015</i>
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          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
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          <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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            &#160;
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            122,115
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            -
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            2,833,615
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          <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="11%">
            -
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          <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="11%">
            (54,118
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            124,745
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            2,779,497
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            (2,630
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          <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="11%">
            (6,635
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          <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%">
            122,115
          </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="11%">
            2,837,977
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=49124121&amp;loc=SL6953423-111524<br></p></div>
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            712,713
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            3,760,481
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            1,441,368
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            2,153,945
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            903,494
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            10,625,826
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            3,057,575
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 2<br> -Paragraph 6<br> -Subparagraph a,b,c<br> -Article 5<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954891664">
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            1,719,062
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            447,430
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            110,566
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            154,892
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            49,310
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            67,702
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            195,556
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            164,883
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            2,559,658
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            6,737,671
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            2,552,658
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            6,730,671
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
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          62,963
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          &#160;
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          &#160;
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          56,188
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          4,326,046
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          4,382,234
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of Receivable from a former subsidiary [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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780691056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment, net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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        <td align="right" bgcolor="#e6efff" width="12%">
          18,440,000
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        <td align="right" bgcolor="#e6efff" width="12%">
          17,569,328
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          4,020,238
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          4,388,160
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          37,050
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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          82,722
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          147,197
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        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          168,240
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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          22,644,485
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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%">
          22,208,450
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          (1,473,241
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          22,274,820
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          20,735,209
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          <i>2015</i>
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          <i>2016</i>
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          198,053
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          800,604
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          107,803
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          88,048
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          -
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="13%">
          28
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          77,139
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        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
          256,186
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          382,995
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%">
          1,144,866
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></div>
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<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Construction in Progress (Tables)<br></strong></div></th>
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            13,009,922
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            32,139,329
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            29,451
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            182,585
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            13,039,373
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            32,321,914
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of Construction in Progress</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepaid Land Use Rights, net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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            8,838,220
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            8,420,911
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            8,631,995
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            8,056,005
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          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%">
            8,455,231
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            7,887,587
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>SCHEDULE OF PREPAID LAND USE RIGHTS [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>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets, net (Tables)<br></strong></div></th>
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          27,984
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          26,662
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          (3,777
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          26,818
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          22,885
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<br></p></div>
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          12,585,740
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          1,498,936
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          19,006,505
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          12,585,740
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          20,505,441
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          8,056,005
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          13,120,083
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          3,831,790
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          3,041,665
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          6,228,371
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          6,408,694
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          33,331,840
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          33,106,507
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954730016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Short-term Loans (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherLiabilitiesTableTextBlock', window );">Schedule of Other Short-term Loan [Table Text Block]</a></td>
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          6,094
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          4,205,591
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          100,000
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          106,094
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          4,305,591
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          14,989
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          78,661
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          -
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          78,661
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        <td align="left" width="2%">&#160;</td>
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        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
          85,413
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        <td bgcolor="#e6efff" width="2%">&#160;</td>
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        <td bgcolor="#e6efff" width="11%">&#160;</td>
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        <td bgcolor="#e6efff" width="1%">&#160;</td>
        <td bgcolor="#e6efff" width="11%">&#160;</td>
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        <td width="5%">&#160;</td>
        <td align="left">&#160;</td>
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        <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="11%">
          184,755
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          4,391,004
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</tr>
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<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfOtherLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of Other Liabilities</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfOtherLiabilitiesTableTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</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></div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780710032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Expenses and Other Payables (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock', window );">SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" nowrap="nowrap">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2015</i>
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        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="12%">
          <i>2016</i>
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        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap">Construction costs payable</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
          8,625,828
        </td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="12%">
          8,994,780
        </td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Equipment purchase payable</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          611,833
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          6,062,267
        </td>
        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Liquidated damages (note a)</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          1,210,119
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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%">
          1,210,119
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Accrued staff costs</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          444,249
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          1,171,572
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Compensation costs (note 20(ii))</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>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          322,672
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Product warranty (note b)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          -
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          182,741
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Customer deposits</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          260,015
        </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%">
          122,997
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Other payables and accruals</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%">
          417,937
        </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%">
          494,492
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
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      <tr valign="top">
        <td width="5%">&#160;</td>
        <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%">
          11,569,981
        </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%">
          18,561,640
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
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</td>
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<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>nonnum:textBlockItemType</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></td></tr>
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</body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954732400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Government Grants (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock', window );">Schedule of Deferred Government Grants [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left">&#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>2015</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>2016</i>
          </td>
          <td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" bgcolor="#e6efff">Total government grants</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            5,380,524
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            4,928,830
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left">Less: Current portion</td>
          <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
          <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
            (181,510
          </td>
          <td align="left" width="2%">)</td>
          <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
          <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="12%">
            (197,645
          </td>
          <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" bgcolor="#e6efff">Non-current portion</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="12%">
            5,199,014
          </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%">
            4,731,185
          </td>
          <td align="left" bgcolor="#e6efff" 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_cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of Government Subsidiaries</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsTableTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<td>na</td>
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<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>61
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954237056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">SCHEDULE OF INCOME TAXES [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td width="5%">&#160;</td>
        <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="11%">
          <i>2015</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="11%">
          <i>2016</i>
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">PRC income tax:</td>
        <td align="right" width="1%">&#160;</td>
        <td align="right" width="11%">&#160;</td>
        <td align="right" width="2%">&#160;</td>
        <td align="right" width="1%">&#160;</td>
        <td align="right" width="11%">&#160;</td>
        <td align="right" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Current</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          5,218,898
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          769,373
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Deferred</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
          101,617
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="11%">
          (96,793
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%">
          5,320,515
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="11%">
          (672,580
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">)</td>
      </tr>
    </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" nowrap="nowrap">&#160;</td>
        <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
          <i>2015</i>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="13%">
          <i>2016</i>
        </td>
        <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap">Profit (loss) before income taxes</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%">
          19,363,204
        </td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" nowrap="nowrap" width="13%">
          (11,979,614
        </td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">United States federal corporate income tax rate</td>
        <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
        <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%">
          35%
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%">&#160;</td>
        <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" width="13%">
          35%
        </td>
        <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Income tax expense (credit) computed at United States statutory corporate income tax rate</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="13%">
          6,777,121
        </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="13%">
          (4,192,865
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Reconciling items:</td>
        <td align="right" width="1%">&#160;</td>
        <td align="right" width="13%">&#160;</td>
        <td align="right" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="13%">&#160;</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Over provision of deferred taxation in prior year</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="13%">
          -
        </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="13%">
          (96,793
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Rate differential for PRC earnings</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="13%">
          (2,100,342
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="13%">
          1,015,843
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">Non-deductible expenses</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="13%">
          310,514
        </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="13%">
          125,998
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Share based payments</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="13%">
          262,558
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="13%">
          511,769
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">ASC 740-10 uncertain tax position</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="13%">
          -
        </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="13%">
          769,373
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">Valuation allowance on 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="13%">
          70,664
        </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="13%">
          2,539,255
        </td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff">
          <b>Income tax expenses</b>
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">
          <b>$</b>
        </td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%">
          <strong>
            5,320,515
          </strong>
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">
          <b>$</b>
        </td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="13%">
          <strong>
            672,580
          </strong>
        </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_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; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2015</td>
        <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">2016</td>
        <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">
          <b>Deferred tax assets</b>
        </td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Trade accounts receivable</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          32,979
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          &#160;
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom">Inventories</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          54,127
        </td>
        <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%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Property, plant and equipment</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          5,976
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom">Valuation allowance</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          (49,907
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Deferred tax assets, current</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%">
          43,175
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          &#160;
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td width="5%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Trade accounts receivable</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          &#160;
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          711,944
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom">Inventories</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          -
        </td>
        <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%">
          160,222
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Property, plant and equipment</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          156,628
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom">Valuation allowance</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          -
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          (1,028,794
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Deferred tax assets, non-current</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%">
          &#160;
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          &#160;
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td width="5%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Net operating loss carried forward</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          36,362,743
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          37,923,110
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom">Valuation allowance</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          (36,362,743
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          (37,923,110
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Deferred tax assets, non-current</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          &#160;
          -
        </td>
        <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%">
          -
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td width="5%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom">&#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>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">
          <b>Deferred tax liabilities, non-current</b>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="12%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="12%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom">Property, plant and equipment</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          142,650
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          &#160;
          -
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span>
</td>
</tr>
</table>
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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>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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br></p></div>
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<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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share-based Compensation (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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          4,200
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          14.05
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        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
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        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
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        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
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        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
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          4,200
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        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
          14.05
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        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
          0.7
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        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="10%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
          (4,200
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        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">
          (14.05
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        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Forfeited</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          -
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        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
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      <tr>
        <td width="5%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td width="5%">&#160;</td>
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          -
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        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          &#160;
          -
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        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">
          &#160;
          -
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td width="5%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" valign="bottom">Exercisable as of September 30, 2016</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          &#160;
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">
          -
        </td>
        <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">
          &#160;
          -
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesTableTextBlock', window );">SCHEDULE OF NON-VESTED RESTRICTED SHARES [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td valign="bottom" width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">Non-vested shares as of October 1, 2014</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">-</td>
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      <tr valign="top">
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        <td align="left" nowrap="nowrap" valign="bottom">Granted</td>
        <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
        <td align="right" nowrap="nowrap" valign="bottom" width="12%">690,000</td>
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      <tr valign="top">
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        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">(115,000</td>
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      <tr valign="top">
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          Forfeited
          <sup>Note</sup>
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        <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%">-</td>
        <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom">Non-vested shares as of October 1, 2015</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">575,000</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">-</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">(222,500</td>
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      <tr valign="top">
        <td valign="bottom" width="5%">&#160;</td>
        <td align="left" valign="bottom">
          Forfeited
          <sup>Note</sup>
        </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%">(22,500</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom">Non-vested shares as of September 30, 2016</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">330,000</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixTableTextBlock', window );">SCHEDULE OF NON-VESTED RESTRICTED SHARES GRANTED ON APRIL 19, 2016 [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">Non-vested shares as of October 1, 2015</td>
        <td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="15%">
          -
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      <tr valign="top">
        <td width="5%">&#160;</td>
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          500,000
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      <tr valign="top">
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        <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
          -
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      <tr valign="top">
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        <td align="left" valign="bottom">
          Forfeited
          <sup>Note</sup>
        </td>
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          (8,000)
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      <tr valign="top">
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          492,000
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</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>SCHEDULE OF NON-VESTED RESTRICTED SHARES GRANTED ON APRIL 19, 2016</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" 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 style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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>SCHEDULE OF NON-VESTED RESTRICTED 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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
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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>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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>
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<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954790720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>(Loss) Earnings Per Share (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</a></td>
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
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            14,042,689
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        <tr valign="top">
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          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            1,831,237
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            -
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        <tr valign="top">
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          <td align="left" bgcolor="#e6efff" valign="bottom">Net profit (loss)</td>
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          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            15,873,926
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          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            (12,652,194
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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        <tr>
          <td width="5%">&#160;</td>
          <td valign="bottom">&#160;</td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" valign="bottom">
            Weighted average shares used in basic computation
            <sup>(note)</sup>
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            12,718,388
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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%">
            17,786,374
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" valign="bottom">Dilutive effect of unvested restricted shares</td>
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          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            162,733
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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" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
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          <td align="left" bgcolor="#e6efff" valign="bottom">Weighted average shares used in diluted computation</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            12,881,121
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            17,786,374
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          <td valign="bottom" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" valign="bottom">Earnings (loss) per share &#8211; Basic</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <td align="right" valign="bottom" width="12%">
            1.10
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          <td align="left" valign="bottom" width="1%">$</td>
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            (0.71
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          <td align="left" valign="bottom" width="2%">)</td>
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        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom">From discontinued operations</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            0.14
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          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            -
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        <tr valign="top">
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          <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            1.24
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
          <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            (0.71
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          <td align="left" valign="bottom" width="2%">)</td>
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          <td width="5%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" valign="bottom">Earnings (loss) per share &#8211;Diluted</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="left" valign="bottom" width="12%">&#160;</td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="left" valign="bottom" width="12%">&#160;</td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" valign="bottom">From continuing operations</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            1.09
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (0.71
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" valign="bottom">From discontinued operations</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            0.14
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
            -
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          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td width="5%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            1.23
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          <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
            (0.71
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<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 style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td>
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<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954817728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_LongTermPurchaseCommitmentTextBlock', window );">SCHEDULE OF CAPITAL COMMITMENTS [Table Text Block]</a></td>
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        <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
        <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
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        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#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%">
          1,819,977
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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%">
          3,302,524
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      <tr valign="top">
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          68,718
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        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          469,542
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom">
          Capital injection to Dalian BAK Power and Dalian BAK Trading
          <sup>Note</sup>
        </td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          15,553,656
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          9,895,996
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td valign="bottom" width="5%">&#160;</td>
        <td align="left" valign="bottom">&#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%">
          17,442,351
        </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%">
          13,668,062
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954851936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations and Credit Risk (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock', window );">SCHEDULE OF REVENUE BY MAJOR CUSTOMERS BY REPORTING SEGMENTS [Table Text Block]</a></td>
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          6,036,172
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          1,470,579
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanysTotalTradeAccountsReceivableTableTextBlock', window );">SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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          3,146,177
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          65.93%
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td>
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          763,738
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        <td align="left" valign="bottom" width="1%">&#160;</td>
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          16.01%
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        <td align="left" valign="bottom" width="1%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
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          1,529,703
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          64.21%
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesTableTextBlock', window );">SCHEDULLE OF TRANSACTIONS WITH THE FORMER SUBSIDIARIES [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
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        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
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        <td align="left" valign="bottom" width="2%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          10,536,887
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          2,743,618
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          5,565,461
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          395,593
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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>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <td align="left" valign="bottom" width="12%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="12%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
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          1,470,579
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        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          636,331
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          102,322
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          298,983
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          17,063
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        <td align="left" valign="bottom" width="1%">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of transaction with former subsidiaries</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954632512">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segment Information (Tables)<br></strong></div></th>
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</tr>
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          &#160;
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          6,488,149
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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          -
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          553,390
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          13,904,414
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          3,327,905
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          13,904,414
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        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          10,369,444
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          13,904,414
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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%">
          9,017,227
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          -
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        <td align="left" valign="bottom" width="1%">&#160;</td>
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          456,795
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          -
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          412,963
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        <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="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          258,248
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        <td align="left" valign="bottom" width="2%">&#160;</td>
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          -
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        <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
          224,211
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      <tr valign="top">
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        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          13,904,414
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
        <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
          10,369,444
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.</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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph a<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e9038-108599<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment 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> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=51669610&amp;loc=d3e9031-108599<br></p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954743776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>China BAK Battery, Inc. (Parent Company) (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</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_ScheduleOfCondensedIncomeStatementTableTextBlock', window );">Schedule of Condensed Income Statement [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        <i>2015</i>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        <i>2016</i>
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      <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">REVENUE, net</td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">
        &#160;
        -
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      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">
        &#160;
        -
      </td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        (795,167
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        (1,565,530
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;General and administrative</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (848,679
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (439,009
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160; &#160;Total operating expenses</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (1,643,846
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (2,004,539
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">LOSS FROM OPERATIONS</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (1,643,846
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (2,004,539
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">OTHER INCOME:</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        -
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        182,708
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">LOSS ATTRIBUTABLE TO PARENT COMPANY</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (1,643,846
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (1,821,831
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">EQUITY IN EARNINGS (LOSS) OF SUBSIDIARIES</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        17,517,772
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (10,830,363
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td align="left" valign="bottom">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
      <td align="right" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">&#160;</td>
      <td align="right" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">NET INCOME (LOSS) AVAILABLE TO SHAREHOLDERS</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        15,873,926
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        (12,652,194
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">)</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_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of Condensed Balance Sheet [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        <i>2015</i>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        <i>2016</i>
      </td>
      <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" nowrap="nowrap" valign="bottom">
        <u>ASSETS</u>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="left" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="left" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom">&#160;</td>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="12%">&#160;</td>
      <td bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
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      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;Other receivables</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        &#160;
        -
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        &#160;
        -
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" valign="bottom">
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Total current assets</p>
      </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%">
        -
      </td>
      <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%">
        -
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#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>
    </tr>
    <tr valign="top">
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      <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%">
        23,279,070
      </td>
      <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%">
        16,684,482
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160; &#160; &#160; &#160; &#160;Total assets</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        23,279,070
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        16,684,482
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td valign="bottom">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" bgcolor="#e6efff" valign="bottom">
        <u>LIABILITIES AND SHAREHOLDERS' EQUITY</u>
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td valign="bottom">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">CURRENT LIABILITIES:</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160;Accrued expenses and other payables</td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        1,610,183
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        1,594,486
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160; &#160;Total current liabilities</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        1,610,183
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        1,594,486
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td valign="bottom">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">SHAREHOLDERS' EQUITY</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        21,668,887
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        15,089,996
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Total liabilities and shareholders' equity</td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        23,279,070
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        16,684,482
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" 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_us-gaap_ScheduleOfCondensedCashFlowStatementTableTextBlock', window );">Schedule Of Condensed Cash Flow Statement [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        <i>2015</i>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        <i>2016</i>
      </td>
      <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">CASH FLOWS FROM OPERATING ACTIVITIES:</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;Net income (loss) available to shareholders</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        15,873,926
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        (12,652,194
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160;Adjustments to reconcile net income to net cash used in operating activities:</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160; &#160;Equity in (earnings) loss of subsidiaries</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        (17,517,772
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        10,830,363
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160; &#160; &#160;Provision for doubtful debts</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        7,000
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        -
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160; &#160;Share based compensation</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        750,167
      </td>
      <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%">
        1,462,197
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160; &#160; &#160;Change in operating assets and liabilities</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" bgcolor="#e6efff" valign="bottom">
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">&#160; &#160;&#160;&#160;&#160; Accrued expenses and other payable</p>
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (27,501
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (15,697
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr valign="top">
      <td align="center" valign="bottom">
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">&#160;&#160;&#160;&#160;&#160;&#160; Net cash used in operating activities</p>
      </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%">
        (914,180
      </td>
      <td align="left" valign="bottom" width="2%">)</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%">
        (375,331
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#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>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">CASH FLOWS FROM INVESTING ACTIVITIES:</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;Decrease (increase) in interest in subsidiaries</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        914,180
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        (5,141,269
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Net cash provided by (used in) investing activities</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%">
        914,180
      </td>
      <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%">
        (5,141,269
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#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>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">CASH FLOWS FROM FINANCING ACTIVITIES:</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160;Proceeds from issuance of common stock</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        -
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">
        5,516,600
      </td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;Net cash provided by financing activities</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%">
        -
      </td>
      <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%">
        5,516,600
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#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>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">CHANGE IN CASH</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        -
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        -
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#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>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">CASH, beginning of year</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%">
        -
      </td>
      <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%">
        -
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#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>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">CASH, end of year</td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        &#160;
        -
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%">
        -
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" 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_ScheduleOfCondensedBalanceSheetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfCondensedBalanceSheetTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6793175552">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Principal Activities, Basis of Presentation and Organization (Narrative) (Details) - 12 months ended Sep. 30, 2016<br> $ / shares in Units, &#165; in Millions</strong></div></th>
<th class="th">
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>CNY (&#165;) </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerocTGnTwofWNinetKNC', window );">Principal Activities, Basis Of Presentation And Organization 1 | shares</a></td>
<td class="nump">1,720,087<span></span>
</td>
<td class="nump">1,720,087<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroJfFiveGdrEightMTJPR', window );">Principal Activities, Basis Of Presentation And Organization 2</a></td>
<td class="nump">$ 17,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroSEighthvTsZerowyFourQl', window );">Principal Activities, Basis Of Presentation And Organization 3 | shares</a></td>
<td class="nump">435,910<span></span>
</td>
<td class="nump">435,910<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroNHTyZsBFSevenNsFour', window );">Principal Activities, Basis Of Presentation And Organization 4</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroLzHphRNineZerogzQV', window );">Principal Activities, Basis Of Presentation And Organization 5</a></td>
<td class="nump">$ 12,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroNgFourBFivevyTBtQZero', window );">Principal Activities, Basis Of Presentation And Organization 6</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerokhmfSixlZOnePSevenQZero', window );">Principal Activities, Basis Of Presentation And Organization 7</a></td>
<td class="nump">$ 27,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroBKTMdFsvOneBBFour', window );">Principal Activities, Basis Of Presentation And Organization 8 | shares</a></td>
<td class="nump">435,910<span></span>
</td>
<td class="nump">435,910<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerohQPKTSevenEightVTkpw', window );">Principal Activities, Basis Of Presentation And Organization 9</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerovWQqbZwFoursSFiveK', window );">Principal Activities, Basis Of Presentation And Organization 10</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroQFiveNineThreeFiveNTpMEightZx', window );">Principal Activities, Basis Of Presentation And Organization 11 | shares</a></td>
<td class="nump">217,955<span></span>
</td>
<td class="nump">217,955<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroTtNineyThreevGHLbNineL', window );">Principal Activities, Basis Of Presentation And Organization 12 | shares</a></td>
<td class="nump">217,955<span></span>
</td>
<td class="nump">217,955<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroFournmTwomrTvSixrSixk', window );">Principal Activities, Basis Of Presentation And Organization 13</a></td>
<td class="nump">$ 7,955,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerotdFourEightXfTwoRHRrEight', window );">Principal Activities, Basis Of Presentation And Organization 14 | shares</a></td>
<td class="nump">217,955<span></span>
</td>
<td class="nump">217,955<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroThreeGlkwhNqrcfC', window );">Principal Activities, Basis Of Presentation And Organization 15</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroDkNEightThreeFNZThreeKTwom', window );">Principal Activities, Basis Of Presentation And Organization 16 | shares</a></td>
<td class="nump">73,749<span></span>
</td>
<td class="nump">73,749<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroPyOnekhGNineOneCTwoThreeN', window );">Principal Activities, Basis Of Presentation And Organization 17</a></td>
<td class="nump">1,933<span></span>
</td>
<td class="nump">1,933<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerolXGThreezdChThreexsL', window );">Principal Activities, Basis Of Presentation And Organization 18 | shares</a></td>
<td class="nump">217,955<span></span>
</td>
<td class="nump">217,955<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerovJPRVcmfFrMb', window );">Principal Activities, Basis Of Presentation And Organization 19 | shares</a></td>
<td class="nump">217,955<span></span>
</td>
<td class="nump">217,955<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroXLdpKsCyEightgFourc', window );">Principal Activities, Basis Of Presentation And Organization 20 | shares</a></td>
<td class="nump">73,749<span></span>
</td>
<td class="nump">73,749<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerocHyHsFqBTgGOne', window );">Principal Activities, Basis Of Presentation And Organization 21</a></td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroZeroLcZWvsvBdFiveSeven', window );">Principal Activities, Basis Of Presentation And Organization 22</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroFourTGZnMMVDsbf', window );">Principal Activities, Basis Of Presentation And Organization 23</a></td>
<td class="nump">30,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeronBZqRTwolxsDThreeg', window );">Principal Activities, Basis Of Presentation And Organization 24</a></td>
<td class="nump">20,504,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerorsZyhZeroCfBrGs', window );">Principal Activities, Basis Of Presentation And Organization 25</a></td>
<td class="nump">5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroQLPFGFSNineGksr', window );">Principal Activities, Basis Of Presentation And Organization 26</a></td>
<td class="nump">15,504,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroDbTwodwyZerovczCOne', window );">Principal Activities, Basis Of Presentation And Organization 27</a></td>
<td class="nump">58,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroFSixGSixWLcLcsFiveV', window );">Principal Activities, Basis Of Presentation And Organization 28</a></td>
<td class="nump">65,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroSevenXWSixDvgFiveVnbB', window );">Principal Activities, Basis Of Presentation And Organization 29 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 420.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroFiveMNBbqsOnevZLz', window );">Principal Activities, Basis Of Presentation And Organization 30</a></td>
<td class="nump">14,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerogNHkVQBZeroNPlZ', window );">Principal Activities, Basis Of Presentation And Organization 31 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">93.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerowpkZeroOnevZerorSixThreepV', window );">Principal Activities, Basis Of Presentation And Organization 32</a></td>
<td class="nump">$ 50,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerokCcCgEightWKWbRTwo', window );">Principal Activities, Basis Of Presentation And Organization 33 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 326.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroFmnvmTPSixqQTTwo', window );">Principal Activities, Basis Of Presentation And Organization 34 | shares</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroDZerodbgVNinexWTJSeven', window );">Principal Activities, Basis Of Presentation And Organization 35 | $ / shares</a></td>
<td class="nump">$ 2.4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerosqtFOneCvJzwdb', window );">Principal Activities, Basis Of Presentation And Organization 36 | shares</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeromTThreeThreePTwozrZyTz', window );">Principal Activities, Basis Of Presentation And Organization 37</a></td>
<td class="nump">17.30%<span></span>
</td>
<td class="nump">17.30%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroVvBZggpHpcZp', window );">Principal Activities, Basis Of Presentation And Organization 38 | shares</a></td>
<td class="nump">760,557<span></span>
</td>
<td class="nump">760,557<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerovSvqTSpDDNineWZero', window );">Principal Activities, Basis Of Presentation And Organization 39</a></td>
<td class="nump">4.40%<span></span>
</td>
<td class="nump">4.40%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerofWbZeroRFourcFTFourSixQ', window );">Principal Activities, Basis Of Presentation And Organization 40 | shares</a></td>
<td class="nump">3,005,000<span></span>
</td>
<td class="nump">3,005,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroQrNineFourvJFDOnetRThree', window );">Principal Activities, Basis Of Presentation And Organization 41</a></td>
<td class="nump">15.40%<span></span>
</td>
<td class="nump">15.40%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroTBSKThreeTmDgzXw', window );">Principal Activities, Basis Of Presentation And Organization 42 | shares</a></td>
<td class="nump">591,520<span></span>
</td>
<td class="nump">591,520<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerovFourpzmZeroMZdGSixm', window );">Principal Activities, Basis Of Presentation And Organization 43</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroSixlVwQNnhTmMm', window );">Principal Activities, Basis Of Presentation And Organization 44</a></td>
<td class="nump">$ 9,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroyxEightMXbTNineZfNineW', window );">Principal Activities, Basis Of Presentation And Organization 52</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroNbsrNThreeLHFourRDt', window );">Principal Activities, Basis Of Presentation And Organization 53</a></td>
<td class="nump">$ 9,466,985<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroyssMhCBNdpGz', window );">Principal Activities, Basis Of Presentation And Organization 54</a></td>
<td class="nump">380,659<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerovcvvSNineVnPEightREight', window );">Principal Activities, Basis Of Presentation And Organization 55</a></td>
<td class="nump">$ 9,847,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroMSMyFZeroglZvNP', window );">Principal Activities, Basis Of Presentation And Organization 56 | shares</a></td>
<td class="nump">4,376,731<span></span>
</td>
<td class="nump">4,376,731<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerogSevenSFourlrFCFourbHn', window );">Principal Activities, Basis Of Presentation And Organization 57 | $ / shares</a></td>
<td class="nump">$ 2.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroRLFtmEightThreeFivegJnT', window );">Principal Activities, Basis Of Presentation And Organization 58</a></td>
<td class="nump">$ 2.22<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroTSixRCNngdfvOneP', window );">Principal Activities, Basis Of Presentation And Organization 59</a></td>
<td class="nump">2.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerocpRkvrHBrGyN', window );">Principal Activities, Basis Of Presentation And Organization 60</a></td>
<td class="nump">9,847,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroJpGrzkLSixQdWZ', window );">Principal Activities, Basis Of Presentation And Organization 61</a></td>
<td class="nump">2,900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerohNinemcrKPhTwosTwob', window );">Principal Activities, Basis Of Presentation And Organization 62</a></td>
<td class="nump">$ 2,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroThreefJTBSJnhKOnem', window );">Principal Activities, Basis Of Presentation And Organization 63 | shares</a></td>
<td class="nump">2,206,640<span></span>
</td>
<td class="nump">2,206,640<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroQFourBFvVPbHFFiveV', window );">Principal Activities, Basis Of Presentation And Organization 64 | $ / shares</a></td>
<td class="nump">$ 2.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeropXZEightbCLgTwobkl', window );">Principal Activities, Basis Of Presentation And Organization 65</a></td>
<td class="nump">$ 5,520,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroSixpTMvBXTRFourNinen', window );">Principal Activities, Basis Of Presentation And Organization 66</a></td>
<td class="nump">15<span></span>
</td>
<td class="nump">15<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerofFourSrTndSixtOneSevenNine', window );">Principal Activities, Basis Of Presentation And Organization 67 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 30.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroKFlNineQbmnmrPZero', window );">Principal Activities, Basis Of Presentation And Organization 68 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroQXTMEighthXVzKSq', window );">Principal Activities, Basis Of Presentation And Organization 69 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">130.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroDpdpMykZWBKJ', window );">Principal Activities, Basis Of Presentation And Organization 70</a></td>
<td class="nump">$ 19,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroLZerodzrsqJWOneTk', window );">Principal Activities, Basis Of Presentation And Organization 71 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 126.8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroBpdSevenRkJQGXbR', window );">Principal Activities, Basis Of Presentation And Organization 72</a></td>
<td class="nump">$ 19,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroxQGlSevenFivekPWDsC', window );">Principal Activities, Basis Of Presentation And Organization 73</a></td>
<td class="nump">7.20%<span></span>
</td>
<td class="nump">7.20%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroThreeFourmVhTwocgqfLZero', window );">Principal Activities, Basis Of Presentation And Organization 74</a></td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroEightSLVgtgptSixgl', window );">Principal Activities, Basis Of Presentation And Organization 75</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroTGbTPwJGhdWG', window );">Principal Activities, Basis Of Presentation And Organization 76 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 10.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroNTwOneQbQZCyFourb', window );">Principal Activities, Basis Of Presentation And Organization 77</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroyrZeroSevenSpZgSevenRpX', window );">Principal Activities, Basis Of Presentation And Organization 78 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerowNinesdGgVHdcxm', window );">Principal Activities, Basis Of Presentation And Organization 79</a></td>
<td class="nump">6,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroxXSevenBBWZeroBHNineLv', window );">Principal Activities, Basis Of Presentation And Organization 80 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 10.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroSKPtkbFRBmZX', window );">Principal Activities, Basis Of Presentation And Organization 81</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroKxtSixLBfdBSixtB', window );">Principal Activities, Basis Of Presentation And Organization 82</a></td>
<td class="nump">6.525%<span></span>
</td>
<td class="nump">6.525%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroThreeKNJRtqfmFourxw', window );">Principal Activities, Basis Of Presentation And Organization 83 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 40.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroCZTwobQZThreeNqdCl', window );">Principal Activities, Basis Of Presentation And Organization 84</a></td>
<td class="nump">$ 6,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroyCPdSGOnexrVmJ', window );">Principal Activities, Basis Of Presentation And Organization 85</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroTlWnnFourckZeroyzc', window );">Principal Activities, Basis Of Presentation And Organization 86</a></td>
<td class="nump">$ 200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroylTTTZrHKmKf', window );">Principal Activities, Basis Of Presentation And Organization 87</a></td>
<td class="nump">17,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZerosVZeroOneHWRDZcbn', window );">Principal Activities, Basis Of Presentation And Organization 88</a></td>
<td class="nump">1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroPytmslsJTPGQ', window );">Principal Activities, Basis Of Presentation And Organization 89</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroBKTMdFsvOneBBFour">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 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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<td style="white-space:nowrap;">cbak_PrincipalActivitiesBasisOfPresentationAndOrganizationZeroThreeFourThreeNineZeroBKTMdFsvOneBBFour</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 72</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 84</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 75</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 28</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 68</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 71</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 76</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 59</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 74</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 86</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 12</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 43</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 80</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 85</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Principal Activities, Basis Of Presentation And Organization 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">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954050512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies and Practices (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>yr </div>
<div>mo</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroNinemTJNCLfsGzR', window );">Summary Of Significant Accounting Policies And Practices 1</a></td>
<td class="nump">50<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroRNEightmFiveLcktzSSeven', window );">Summary Of Significant Accounting Policies And Practices 2</a></td>
<td class="nump">10<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroLRfmvJFourXwPNV', window );">Summary Of Significant Accounting Policies And Practices 3</a></td>
<td class="nump">17.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroTFiveWEightOneNinewCSixFWF', window );">Summary Of Significant Accounting Policies And Practices 4</a></td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeropSZTRSixSsmkwThree', window );">Summary Of Significant Accounting Policies And Practices 5 | mo</a></td>
<td class="nump">12<span></span>
</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SummaryOfSignificantAccountingPoliciesAndPracticesZeroThreeFourThreeNineZeroLRfmvJFourXwPNV">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777999472">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Pledged Deposits (Narrative) (Details) - 12 months ended Sep. 30, 2016<br></strong></div></th>
<th class="th"><div>USD ($)</div></th>
<th class="th"><div>CNY (&#165;)</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightVxgSRMLfyzGH', window );">Pledged Deposits 1 | $</a></td>
<td class="nump">$ 1,263,722<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneXNineyQNinenJSMZerog', window );">Pledged Deposits 2 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 8,430,792<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneMXThreeyOneBqMHNineFour', window );">Pledged Deposits 3 | $</a></td>
<td class="nump">900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzKBEightMPXMJWZeroC', window );">Pledged Deposits 4 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,300,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightpMHvxNineNKRsbg', window );">Pledged Deposits 5 | $</a></td>
<td class="nump">30,689<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightnWQpSevenSixNRNkVf', window );">Pledged Deposits 6 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightThreeLJSOneDlKRqXt', window );">Pledged Deposits 7 | $</a></td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightKlBJFbLcSixlgThree', window );">Pledged Deposits 8 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,900,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightBCcsSixqOneCmJcSeven', window );">Pledged Deposits 9 | $</a></td>
<td class="nump">$ 1,263,722<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightGSevenksDOnesrpFQP', window );">Pledged Deposits 10 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 8,430,792<span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Pledged Deposits 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightBCcsSixqOneCmJcSeven</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Pledged Deposits 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightGSevenksDOnesrpFQP</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Pledged Deposits 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightKlBJFbLcSixlgThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneMXThreeyOneBqMHNineFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneMXThreeyOneBqMHNineFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneXNineyQNinenJSMZerog">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightOneXNineyQNinenJSMZerog</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightThreeLJSOneDlKRqXt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightThreeLJSOneDlKRqXt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightVxgSRMLfyzGH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightVxgSRMLfyzGH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightnWQpSevenSixNRNkVf">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightnWQpSevenSixNRNkVf</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightpMHvxNineNKRsbg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightpMHvxNineNKRsbg</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzKBEightMPXMJWZeroC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzKBEightMPXMJWZeroC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>71
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954795040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_InventoriesZeroThreeFourThreeNineThreeNineThreeEightLJTDmThreeJNJMOneQ', window );">Inventories 1</a></td>
<td class="nump">$ 221,172<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_InventoriesZeroThreeFourThreeNineThreeNineThreeEightBzOnestBFThreeqDmSeven', window );">Inventories 2</a></td>
<td class="nump">$ 439,068<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_InventoriesZeroThreeFourThreeNineThreeNineThreeEightBzOnestBFThreeqDmSeven">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_InventoriesZeroThreeFourThreeNineThreeNineThreeEightBzOnestBFThreeqDmSeven</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_InventoriesZeroThreeFourThreeNineThreeNineThreeEightLJTDmThreeJNJMOneQ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_InventoriesZeroThreeFourThreeNineThreeNineThreeEightLJTDmThreeJNJMOneQ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>72
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780768576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Balances with Former Subsidiaries (Narrative) (Details)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightFhSQsRcOneTwoxrt', window );">Balances With Former Subsidiaries 1</a></td>
<td class="nump">$ 17.8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightpMZlfrOnedSevenZJp', window );">Balances With Former Subsidiaries 2</a></td>
<td class="nump">1.8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightSevenSixFiverSevenygMqvpP', window );">Balances With Former Subsidiaries 3</a></td>
<td class="nump">$ 1.8<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightFhSQsRcOneTwoxrt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries 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 style="white-space:nowrap;">cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightFhSQsRcOneTwoxrt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightSevenSixFiverSevenygMqvpP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries 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 style="white-space:nowrap;">cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightSevenSixFiverSevenygMqvpP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightpMZlfrOnedSevenZJp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries 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 style="white-space:nowrap;">cbak_BalancesWithFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightpMZlfrOnedSevenZJp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>73
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954901696">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment, net (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightKHKFourkGCcNinepnb', window );">Property, Plant And Equipment, Net 1</a></td>
<td class="nump">$ 18,318,313<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightFourEightcgSixSevenNinevScrH', window );">Property, Plant And Equipment, Net 2</a></td>
<td class="nump">16,958,674<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightqXVTLZeroqHxTnc', window );">Property, Plant And Equipment, Net 3</a></td>
<td class="nump">$ 6,800,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightSixnvQNineZhkvSxx', window );">Property, Plant And Equipment, Net 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightFourEightcgSixSevenNinevScrH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightFourEightcgSixSevenNinevScrH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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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 class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightKHKFourkGCcNinepnb</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightSixnvQNineZhkvSxx</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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>Property, Plant And Equipment, Net 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 style="white-space:nowrap;">cbak_PropertyPlantAndEquipmentNetZeroThreeFourThreeNineThreeNineThreeEightqXVTLZeroqHxTnc</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</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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<DOCUMENT>
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<SEQUENCE>74
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954900688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Construction in Progress (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNwBTwoTwQZJCvz', window );">Construction In Progress 1</a></td>
<td class="nump">$ 527,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFiveNFiveZeroHOneNdtVqw', window );">Construction In Progress 2</a></td>
<td class="nump">$ 1,046,302<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFiveNFiveZeroHOneNdtVqw">
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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>Construction In Progress 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 style="white-space:nowrap;">cbak_ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFiveNFiveZeroHOneNdtVqw</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>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>Construction In Progress 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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<td style="white-space:nowrap;">cbak_ConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNwBTwoTwQZJCvz</td>
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<td>duration</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777905232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Prepaid Land Use Rights, net (Narrative) (Details) - 12 months ended Sep. 30, 2016<br> &#165; in Millions</strong></div></th>
<th class="th">
<div>USD ($) </div>
<div>yr</div>
</th>
<th class="th">
<div>CNY (&#165;) </div>
<div>yr</div>
</th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSZeroOneQKvXGsgCT', window );">Prepaid Land Use Rights, Net 1</a></td>
<td class="nump">153,832<span></span>
</td>
<td class="nump">153,832<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightpzfOneSixPzZCXLFour', window );">Prepaid Land Use Rights, Net 2</a></td>
<td class="nump">2<span></span>
</td>
<td class="nump">2<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightZZMtkZSTWrlT', window );">Prepaid Land Use Rights, Net 3 | yr</a></td>
<td class="nump">50<span></span>
</td>
<td class="nump">50<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEighttzMSSevenXWNdgvp', window );">Prepaid Land Use Rights, Net 4</a></td>
<td class="nump">$ 7,954,852<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ', window );">Prepaid Land Use Rights, Net 5 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 53.1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightJnSixgSJEightTqPRx', window );">Prepaid Land Use Rights, Net 6</a></td>
<td class="nump">466,059<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM', window );">Prepaid Land Use Rights, Net 7 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 3.1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT', window );">Prepaid Land Use Rights, Net 8</a></td>
<td class="nump">210,666<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight', window );">Prepaid Land Use Rights, Net 9</a></td>
<td class="nump">171,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv', window );">Prepaid Land Use Rights, Net 10</a></td>
<td class="nump">$ 168,418<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightGFiveEightfNineNinewXmXxT</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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightJnSixgSJEightTqPRx</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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>Prepaid Land Use Rights, 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightNineZerobZwGqZEightXThreeQ</td>
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<td>xbrli:monetaryItemType</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>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSZeroOneQKvXGsgCT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSZeroOneQKvXGsgCT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightSevenJVSevenSevenTSevenZeroKwVv</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<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_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightWTcblThreexFourVzrEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightZZMtkZSTWrlT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightZZMtkZSTWrlT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightbyTwoFkbJXkPpM</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightpzfOneSixPzZCXLFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEightpzfOneSixPzZCXLFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEighttzMSSevenXWNdgvp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_PrepaidLandUseRightsNetZeroThreeFourThreeNineThreeNineThreeEighttzMSSevenXWNdgvp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>76
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777779376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets, net (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq', window );">Intangible Assets, Net 1</a></td>
<td class="nump">$ 1,191<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix', window );">Intangible Assets, Net 2</a></td>
<td class="nump">$ 2,723<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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 style="white-space:nowrap;">cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightMdGcRsSevenqLXTwoSix</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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 style="white-space:nowrap;">cbak_IntangibleAssetsNetZeroThreeFourThreeNineThreeNineThreeEightfRkOnebKwMThreeSixSq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6793300592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-term and Long-term Bank Loans (Narrative) (Details)<br> &#165; in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2016 </div>
<div>CNY (&#165;)</div>
</th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightxzKxTnJMSQRZero', window );">Short-term And Long-term Bank Loans 1</a></td>
<td class="nump">15<span></span>
</td>
<td class="nump">15<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightnbwJThreeSevencqTKwm', window );">Short-term And Long-term Bank Loans 2 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 30.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGNinegkvpFourtWfTC', window );">Short-term And Long-term Bank Loans 3 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightDptMStbvTTvZero', window );">Short-term And Long-term Bank Loans 4 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">130.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightcPgdHTLnrHTH', window );">Short-term And Long-term Bank Loans 5</a></td>
<td class="nump">$ 19,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZTwoxLnfLDFivebFivew', window );">Short-term And Long-term Bank Loans 6 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 126.8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZeroCZeroMLPRNZQkK', window );">Short-term And Long-term Bank Loans 7</a></td>
<td class="nump">$ 19,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnesTfEightvlpGHFiveQ', window );">Short-term And Long-term Bank Loans 8</a></td>
<td class="nump">7.20%<span></span>
</td>
<td class="nump">7.20%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightTHGgThreeGxpSixlGp', window );">Short-term And Long-term Bank Loans 9 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 10.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightypEightRQQDfBVcSeven', window );">Short-term And Long-term Bank Loans 10</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnerWHZyhTwoKWTwoQ', window );">Short-term And Long-term Bank Loans 11 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightDMyJDwTLSevenLPOne', window );">Short-term And Long-term Bank Loans 12</a></td>
<td class="nump">6,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightKZTMWrZeroWfpMS', window );">Short-term And Long-term Bank Loans 13 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 10.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightPZeronCFiveNFourVLwRk', window );">Short-term And Long-term Bank Loans 14</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGcFtPLVccBll', window );">Short-term And Long-term Bank Loans 15</a></td>
<td class="nump">6.525%<span></span>
</td>
<td class="nump">6.525%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightgBpDZCNVlwfs', window );">Short-term And Long-term Bank Loans 16</a></td>
<td class="nump">$ 200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightlTpXOneFiveTZeroCFourFivel', window );">Short-term And Long-term Bank Loans 17</a></td>
<td class="nump">527,104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEighthRfgOnepLwcbFT', window );">Short-term And Long-term Bank Loans 18</a></td>
<td class="nump">$ 1,046,302<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 12</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 4</p></div>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 3</p></div>
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<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGNinegkvpFourtWfTC</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 15</p></div>
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<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightGcFtPLVccBll</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightKZTMWrZeroWfpMS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 11</p></div>
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<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnerWHZyhTwoKWTwoQ</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<td>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 8</p></div>
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<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightOnesTfEightvlpGHFiveQ</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightPZeronCFiveNFourVLwRk">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightPZeronCFiveNFourVLwRk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightTHGgThreeGxpSixlGp">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 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>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightTHGgThreeGxpSixlGp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<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_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZTwoxLnfLDFivebFivew">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 6</p></div>
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<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZTwoxLnfLDFivebFivew</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</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_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZeroCZeroMLPRNZQkK">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 7</p></div>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightZeroCZeroMLPRNZQkK</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</tr>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightcPgdHTLnrHTH">
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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 And 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightcPgdHTLnrHTH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
<tr>
<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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightgBpDZCNVlwfs">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightgBpDZCNVlwfs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEighthRfgOnepLwcbFT">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Short-term And Long-term Bank Loans 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>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEighthRfgOnepLwcbFT</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightlTpXOneFiveTZeroCFourFivel">
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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 And Long-term Bank Loans 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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightlTpXOneFiveTZeroCFourFivel</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightnbwJThreeSevencqTKwm">
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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 And Long-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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightnbwJThreeSevencqTKwm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightxzKxTnJMSQRZero">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightxzKxTnJMSQRZero</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightypEightRQQDfBVcSeven">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-term Bank Loans 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 style="white-space:nowrap;">cbak_ShorttermAndLongtermBankLoansZeroThreeFourThreeNineThreeNineThreeEightypEightRQQDfBVcSeven</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>78
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
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							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954948416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Short-term Loans (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightNineDZKThreemXFourhEightzq', window );">Other Short-term Loans 1</a></td>
<td class="nump">$ 453,087<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightPDSixkKGFourwwTyq', window );">Other Short-term Loans 2</a></td>
<td class="nump">$ 301,231<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightNineDZKThreemXFourhEightzq">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-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 style="white-space:nowrap;">cbak_OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightNineDZKThreemXFourhEightzq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightPDSixkKGFourwwTyq">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-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 style="white-space:nowrap;">cbak_OtherShorttermLoansZeroThreeFourThreeNineThreeNineThreeEightPDSixkKGFourwwTyq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>79
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777899280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Expenses and Other Payables (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightnLbmEightBFiveXHlqZ', window );">Accrued Expenses And Other Payables 1</a></td>
<td class="nump">$ 1,051,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightzyThreexPZeroklySevennk', window );">Accrued Expenses And Other Payables 2</a></td>
<td class="nump">$ 13,650,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightOneKSixSevenEightnTOnedZyW', window );">Accrued Expenses And Other Payables 3 | shares</a></td>
<td class="nump">3,500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighthBmtRxsQLGNp', window );">Accrued Expenses And Other Payables 4 | $ / shares</a></td>
<td class="nump">$ 3.90<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightFiveWdSevenRNineDclNineTB', window );">Accrued Expenses And Other Payables 5</a></td>
<td class="nump">$ 819,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBlOneXrbTnFCEightEight', window );">Accrued Expenses And Other Payables 6</a></td>
<td class="nump">1.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightGLJKvFKHXXLFive', window );">Accrued Expenses And Other Payables 7</a></td>
<td class="nump">1.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZxBZSStdsLtR', window );">Accrued Expenses And Other Payables 8</a></td>
<td class="nump">144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightrbFiveZOneClXSixDTb', window );">Accrued Expenses And Other Payables 9</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBqTpCRXhNKMk', window );">Accrued Expenses And Other Payables 10</a></td>
<td class="nump">144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTfKHhCdTwonqSSeven', window );">Accrued Expenses And Other Payables 11</a></td>
<td class="nump">1.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighthhQMNNineclVSixQx', window );">Accrued Expenses And Other Payables 12</a></td>
<td class="nump">$ 561,174<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightzPXyBFivecEightSHTQ', window );">Accrued Expenses And Other Payables 13</a></td>
<td class="nump">$ 159,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightVpNinerqMTtCQdz', window );">Accrued Expenses And Other Payables 14</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightDHsyKSixfMsbvTwo', window );">Accrued Expenses And Other Payables 15</a></td>
<td class="nump">$ 246,354<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBlOneXrbTnFCEightEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBlOneXrbTnFCEightEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBqTpCRXhNKMk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBqTpCRXhNKMk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightDHsyKSixfMsbvTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightDHsyKSixfMsbvTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightFiveWdSevenRNineDclNineTB">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightFiveWdSevenRNineDclNineTB</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>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightGLJKvFKHXXLFive</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>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightOneKSixSevenEightnTOnedZyW</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTfKHhCdTwonqSSeven</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>Accrued Expenses And Other Payables 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightVpNinerqMTtCQdz</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>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZxBZSStdsLtR</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>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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighthBmtRxsQLGNp</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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></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 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighthhQMNNineclVSixQx</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>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightnLbmEightBFiveXHlqZ</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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></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 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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightrbFiveZOneClXSixDTb</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>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightzPXyBFivecEightSHTQ</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>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 style="white-space:nowrap;">cbak_AccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightzyThreexPZeroklySevennk</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954176336">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Deferred Government Grants (Narrative) (Details) - 12 months ended Sep. 30, 2016<br></strong></div></th>
<th class="th"><div>USD ($)</div></th>
<th class="th"><div>CNY (&#165;)</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourHfFivezSixqxTCht', window );">Deferred Government Grants 1 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 150,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightSKwlJOnetMLzNf', window );">Deferred Government Grants 2</a></td>
<td class="nump">$ 23,103,427<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightxZfyFourqThreeThreegKSevenn', window );">Deferred Government Grants 3</a></td>
<td class="nump">1,004,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFiveyMcFourlysOnexGl', window );">Deferred Government Grants 4 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 46,150,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightEightzSixmZerodHqpPEightc', window );">Deferred Government Grants 5</a></td>
<td class="nump">66,169<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightpbOneJpbBKSmZeroSeven', window );">Deferred Government Grants 6</a></td>
<td class="nump">$ 201,847<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightEightzSixmZerodHqpPEightc">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred Government Grants 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 style="white-space:nowrap;">cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightEightzSixmZerodHqpPEightc</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>Deferred Government Grants 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 style="white-space:nowrap;">cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFiveyMcFourlysOnexGl</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>Deferred Government Grants 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 style="white-space:nowrap;">cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourHfFivezSixqxTCht</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>Deferred Government Grants 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 style="white-space:nowrap;">cbak_DeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightSKwlJOnetMLzNf</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>Deferred Government Grants 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred Government Grants 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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791098048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($) </div>
<div>yr</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightGSeventZerolFGFourppFourv', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 1</a></td>
<td class="nump">35.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightVxbqTwopmThTSeveng', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 2</a></td>
<td class="nump">16.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightVVSixvzPDmSixEightJZ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 3</a></td>
<td class="nump">25.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightThreeBSixrTwoScNcQpFive', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 4</a></td>
<td class="nump">$ 103,580,741<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightQhZeroSevenfSSevenFSixhZeroh', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 5</a></td>
<td class="nump">102,293<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightTwoMQWThreeFiveNyvGLH', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 6</a></td>
<td class="nump">$ 103,478,448<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightNinefzMPOneJTgJZP', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 7 | yr</a></td>
<td class="nump">5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightXZeroFHOneXwrTwosFs', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 8</a></td>
<td class="nump">$ 437,933<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightFourmhVyCXtTxThreeB', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 9</a></td>
<td class="nump">6,679,401<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightTmZLWQhLFcLz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 10</a></td>
<td class="nump">14,200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightkstGTSevenzOnebFkC', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 11</a></td>
<td class="nump">$ 3,400,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightFourmhVyCXtTxThreeB">
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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 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 style="white-space:nowrap;">cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightFourmhVyCXtTxThreeB</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income Taxes, Deferred Tax Assets And Deferred Tax 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightGSeventZerolFGFourppFourv</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income Taxes, Deferred Tax Assets And Deferred Tax 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightNinefzMPOneJTgJZP</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income Taxes, Deferred Tax Assets And Deferred Tax 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightQhZeroSevenfSSevenFSixhZeroh</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities 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 style="white-space:nowrap;">cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightThreeBSixrTwoScNcQpFive</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 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 style="white-space:nowrap;">cbak_IncomeTaxesDeferredTaxAssetsAndDeferredTaxLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightTmZLWQhLFcLz</td>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791485488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share-based Compensation (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($) </div>
<div>yr </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqFourTZBTSixtNkJR', window );">Share-based Compensation 1 | shares</a></td>
<td class="nump">800,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightMFiveklcfRFsSfSix', window );">Share-based Compensation 2</a></td>
<td class="nump">1,600,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightCRTrsTkWgyQS', window );">Share-based Compensation 3</a></td>
<td class="nump">1.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqddXThreelvKCLEightT', window );">Share-based Compensation 4</a></td>
<td class="nump">1.7<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTOnemSixbswFivenyZeroZ', window );">Share-based Compensation 5 | shares</a></td>
<td class="nump">385,640<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightxLJCTwovGnrczM', window );">Share-based Compensation 6 | $ / shares</a></td>
<td class="nump">$ 14.05<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightblTSevencOnevylRZl', window );">Share-based Compensation 7 | yr</a></td>
<td class="nump">7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightPrPMThreeTLTwoNinerSixl', window );">Share-based Compensation 8</a></td>
<td class="num">(10,000,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrHgGxTqMJmvZ', window );">Share-based Compensation 9 | shares</a></td>
<td class="nump">690,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyNSixNineTyKybhkOne', window );">Share-based Compensation 10</a></td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightsNgtmcLmCFNl', window );">Share-based Compensation 11 | $ / shares</a></td>
<td class="nump">$ 3.24<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixcEightxThreeEightpPbtsc', window );">Share-based Compensation 12</a></td>
<td class="nump">$ 750,167<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmcssGNineKJDXJp', window );">Share-based Compensation 13</a></td>
<td class="nump">614,167<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB', window );">Share-based Compensation 14</a></td>
<td class="nump">86,976<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH', window );">Share-based Compensation 15</a></td>
<td class="nump">48,924<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh', window );">Share-based Compensation 16</a></td>
<td class="nump">1,072,486<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP', window );">Share-based Compensation 17</a></td>
<td class="nump">878,195<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM', window );">Share-based Compensation 18</a></td>
<td class="nump">124,346<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ', window );">Share-based Compensation 19</a></td>
<td class="nump">$ 69,945<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM', window );">Share-based Compensation 20 | shares</a></td>
<td class="nump">22,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree', window );">Share-based Compensation 21</a></td>
<td class="nump">$ 48,172<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy', window );">Share-based Compensation 22</a></td>
<td class="nump">$ 412,947<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC', window );">Share-based Compensation 23 | shares</a></td>
<td class="nump">32,498<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC', window );">Share-based Compensation 24 | shares</a></td>
<td class="nump">282,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightFiveXSmSZeroMsVPLw', window );">Share-based Compensation 25 | shares</a></td>
<td class="nump">55,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZFMncLTFKcSN', window );">Share-based Compensation 26 | shares</a></td>
<td class="nump">55,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom', window );">Share-based Compensation 27 | shares</a></td>
<td class="nump">500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmbfTGFhkhJGH', window );">Share-based Compensation 28</a></td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTWLThreelySTwomBZeroq', window );">Share-based Compensation 29 | shares</a></td>
<td class="nump">220,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightkSixmSevenLTwoHMOneThreeKZ', window );">Share-based Compensation 30</a></td>
<td class="nump">3,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk', window );">Share-based Compensation 31</a></td>
<td class="nump">2<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP', window );">Share-based Compensation 32</a></td>
<td class="nump">3,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrOneQyVVZeroJSixZEightr', window );">Share-based Compensation 33</a></td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ', window );">Share-based Compensation 34</a></td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQTMNinecZzXhFw', window );">Share-based Compensation 35</a></td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightOneQTSixLkgdNineFivekl', window );">Share-based Compensation 36</a></td>
<td class="nump">6<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightWFPTwoLmSixfNineXlEight', window );">Share-based Compensation 37 | $ / shares</a></td>
<td class="nump">$ 2.68<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvZerotSixSevenThreemgLTtl', window );">Share-based Compensation 38</a></td>
<td class="nump">$ 389,711<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbpmSixFivespytMgG', window );">Share-based Compensation 39</a></td>
<td class="nump">295,401<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightdyRNdHzCVXKb', window );">Share-based Compensation 40</a></td>
<td class="nump">50,663<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZCvRNkDclrpc', window );">Share-based Compensation 41</a></td>
<td class="nump">24,162<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSSFivekTEightNOnehdyB', window );">Share-based Compensation 42</a></td>
<td class="nump">$ 19,485<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBThreeTwoByrXgmQgW', window );">Share-based Compensation 43 | shares</a></td>
<td class="nump">8,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightgSsNinezSevenwbsFiveqc', window );">Share-based Compensation 44</a></td>
<td class="nump">$ 10,196<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightpQZMmylVXMZeroz', window );">Share-based Compensation 45</a></td>
<td class="nump">$ 950,289<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBThreeTwoByrXgmQgW">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBThreeTwoByrXgmQgW</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightBzThreeNinenmRNSevenTwoxP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightCRTrsTkWgyQS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightCRTrsTkWgyQS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightChSMHvEightZZerochJ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightFiveXSmSZeroMsVPLw">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightFiveXSmSZeroMsVPLw</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightMFiveklcfRFsSfSix">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightMFiveklcfRFsSfSix</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightOneQTSixLkgdNineFivekl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightOneQTSixLkgdNineFivekl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightPrPMThreeTLTwoNinerSixl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightPrPMThreeTLTwoNinerSixl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSSFivekTEightNOnehdyB">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSSFivekTEightNOnehdyB</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixcEightxThreeEightpPbtsc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixcEightxThreeEightpPbtsc</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightSixhPzyKqwyHXC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTKThreeQLGEightyLGOneC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTOnemSixbswFivenyZeroZ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTOnemSixbswFivenyZeroZ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTWLThreelySTwomBZeroq">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightTWLThreelySTwomBZeroq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightWFPTwoLmSixfNineXlEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightWFPTwoLmSixfNineXlEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZCvRNkDclrpc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZCvRNkDclrpc</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZFMncLTFKcSN">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZFMncLTFKcSN</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZXDSevenSqQzPhSevenThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightZeroxZerosrZThreesFivebzM</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbMtkSixVQfBHMy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightblTSevencOnevylRZl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightblTSevencOnevylRZl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbpmSixFivespytMgG">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightbpmSixFivespytMgG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightdyRNdHzCVXKb">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightdyRNdHzCVXKb</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightgSsNinezSevenwbsFiveqc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightgSsNinezSevenwbsFiveqc</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEighthfOneTTFiveZCLHFh</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightkSixmSevenLTwoHMOneThreeKZ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightkSixmSevenLTwoHMOneThreeKZ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmbfTGFhkhJGH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmbfTGFhkhJGH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmcssGNineKJDXJp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightmcssGNineKJDXJp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightnyqTbHsdJGzZ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightpQZMmylVXMZeroz">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightpQZMmylVXMZeroz</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqFourTZBTSixtNkJR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqFourTZBTSixtNkJR</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>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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQTMNinecZzXhFw</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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>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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqQmKTwoRFqyqNineB</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>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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightqddXThreelvKCLEightT</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</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></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 );">- 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrHgGxTqMJmvZ</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrOneQyVVZeroJSixZEightr">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrOneQyVVZeroJSixZEightr</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<tr>
<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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightrkZKvLThreelfNSixH</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightsNgtmcLmCFNl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightsNgtmcLmCFNl</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</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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</table></div>
</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 );">- 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvZerotSixSevenThreemgLTtl</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</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 );">- 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsFiveXDTKNineSEightPM</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightvsMrkfSixnchTwoP</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightxLJCTwovGnrczM</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyNSixNineTyKybhkOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyNSixNineTyKybhkOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightySevenyBvXqNlGZerom</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_SharebasedCompensationZeroThreeFourThreeNineThreeNineThreeEightyZeroCPTfPNinefGSevenk</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6789505872">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>(Loss) Earnings Per Share (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightGGczCtzJSeventlb', window );">(loss) Earnings Per Share 1</a></td>
<td class="nump">82,502<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightFourNNBzDpFourSKGp', window );">(loss) Earnings Per Share 2</a></td>
<td class="nump">55,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightqWnKDXJfOneZNinev', window );">(loss) Earnings Per Share 3</a></td>
<td class="nump">4,376,731<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightJpsppRdnSixPxy', window );">(loss) Earnings Per Share 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightzOnekKsqWLVdL', window );">(loss) Earnings Per Share 5</a></td>
<td class="nump">4,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightGkvTTpnyOneVp', window );">(loss) Earnings Per Share 6</a></td>
<td class="nump">822,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share 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 style="white-space:nowrap;">cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightGkvTTpnyOneVp</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share 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 style="white-space:nowrap;">cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightEightzOnekKsqWLVdL</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share 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 style="white-space:nowrap;">cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightFourNNBzDpFourSKGp</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share 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 style="white-space:nowrap;">cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightGGczCtzJSeventlb</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share 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 style="white-space:nowrap;">cbak_lossEarningsPerShareZeroThreeFourThreeNineThreeNineThreeEightJpsppRdnSixPxy</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share 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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6792458272">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Commitments and Contingencies (Narrative) (Details) - 12 months ended Sep. 30, 2016<br></strong></div></th>
<th class="th"><div>USD ($)</div></th>
<th class="th"><div>CNY (&#165;)</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSevenTOneZckcZeroDNineZEight', window );">Commitments And Contingencies 1</a></td>
<td class="nump">$ 553,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSPZSZwvNineVWJB', window );">Commitments And Contingencies 2</a></td>
<td class="nump">553,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightRSixmThreezZeroWZwxrG', window );">Commitments And Contingencies 3</a></td>
<td class="nump">7,550<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSqcKRdNEightrTwosJ', window );">Commitments And Contingencies 4</a></td>
<td class="nump">1,268,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightFourQhFourssBttkbOne', window );">Commitments And Contingencies 5 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 8,430,792<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightFourFourNinedTwoVFourNineWJRThree', window );">Commitments And Contingencies 6</a></td>
<td class="nump">900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightNineSBgNinetsSevenwsfP', window );">Commitments And Contingencies 7 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,300,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightcLClWdvqTbrG', window );">Commitments And Contingencies 8</a></td>
<td class="nump">30,689<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightfcOneWSixzGRfEightLg', window );">Commitments And Contingencies 9 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightXmzrWvNineZeroGNineKD', window );">Commitments And Contingencies 10</a></td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightJwJGZeroRbSevenrBNineP', window );">Commitments And Contingencies 11 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,900,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEighthFySixCEightTFiveThreeTmm', window );">Commitments And Contingencies 12</a></td>
<td class="nump">$ 1,268,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEighttNPLfZFivedqRfB', window );">Commitments And Contingencies 13 | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 8,430,792<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightFourFourNinedTwoVFourNineWJRThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightFourFourNinedTwoVFourNineWJRThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td>xbrli:monetaryItemType</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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightFourQhFourssBttkbOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightJwJGZeroRbSevenrBNineP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightJwJGZeroRbSevenrBNineP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightNineSBgNinetsSevenwsfP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightNineSBgNinetsSevenwsfP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightRSixmThreezZeroWZwxrG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSPZSZwvNineVWJB</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSevenTOneZckcZeroDNineZEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSevenTOneZckcZeroDNineZEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSqcKRdNEightrTwosJ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightSqcKRdNEightrTwosJ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightXmzrWvNineZeroGNineKD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightXmzrWvNineZeroGNineKD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightcLClWdvqTbrG">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightcLClWdvqTbrG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightfcOneWSixzGRfEightLg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEightfcOneWSixzGRfEightLg</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEighthFySixCEightTFiveThreeTmm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEighthFySixCEightTFiveThreeTmm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEighttNPLfZFivedqRfB">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_CommitmentsAndContingenciesZeroThreeFourThreeNineThreeNineThreeEighttNPLfZFivedqRfB</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>85
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954637408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations and Credit Risk (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2016</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZeroDOneNinewFSevenxSXGM', window );">Concentrations And Credit Risk 1</a></td>
<td class="nump">10.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZWFSevenDhNhZeronvThree', window );">Concentrations And Credit Risk 2</a></td>
<td class="nump">10.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZeroWfxdJDfPpZN', window );">Concentrations And Credit Risk 3</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_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZWFSevenDhNhZeronvThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk 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 style="white-space:nowrap;">cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZWFSevenDhNhZeronvThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZeroDOneNinewFSevenxSXGM">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk 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 style="white-space:nowrap;">cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZeroDOneNinewFSevenxSXGM</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZeroWfxdJDfPpZN">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk 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 style="white-space:nowrap;">cbak_ConcentrationsAndCreditRiskZeroThreeFourThreeNineThreeNineThreeEightZeroWfxdJDfPpZN</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954861920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>China BAK Battery, Inc. (Parent Company) (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightgkXFpThreeNineRNkTTwo', window );">China Bak Battery, Inc. (parent Company) 1</a></td>
<td class="nump">10.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightEightCJmZwtLcGrK', window );">China Bak Battery, Inc. (parent Company) 2</a></td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightNinenTwoRNWwPFourCsT', window );">China Bak Battery, Inc. (parent Company) 3</a></td>
<td class="nump">25.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightThreeRZeroFiveZeroqsDMZeropFour', window );">China Bak Battery, Inc. (parent Company) 4</a></td>
<td class="nump">$ 15,250,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightcXXkZnZerorqtgm', window );">China Bak Battery, Inc. (parent Company) 5</a></td>
<td class="nump">$ 15,019,489<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEighttvPtqystBTdS', window );">China Bak Battery, Inc. (parent Company) 6</a></td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEighttQTWwFrfJfSixC', window );">China Bak Battery, Inc. (parent Company) 7</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightCDcbNineRSixzTSEighty', window );">China Bak Battery, Inc. (parent Company) 8</a></td>
<td class="nump">$ 1,230,511<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightFgwQLgBlrThd', window );">China Bak Battery, Inc. (parent Company) 9</a></td>
<td class="nump">15,769,742<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightrNNZeronhSevennLFXFive', window );">China Bak Battery, Inc. (parent Company) 10</a></td>
<td class="nump">$ 10,790,255<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightSevenncFyFiveCNWHTN', window );">China Bak Battery, Inc. (parent Company) 11</a></td>
<td class="nump">25.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightCDcbNineRSixzTSEighty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightCDcbNineRSixzTSEighty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightEightCJmZwtLcGrK">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightEightCJmZwtLcGrK</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightFgwQLgBlrThd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightFgwQLgBlrThd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightNinenTwoRNWwPFourCsT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightNinenTwoRNWwPFourCsT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightSevenncFyFiveCNWHTN">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightSevenncFyFiveCNWHTN</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightThreeRZeroFiveZeroqsDMZeropFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightThreeRZeroFiveZeroqsDMZeropFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightcXXkZnZerorqtgm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightcXXkZnZerorqtgm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightgkXFpThreeNineRNkTTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightgkXFpThreeNineRNkTTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightrNNZeronhSevennLFXFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEightrNNZeronhSevennLFXFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEighttQTWwFrfJfSixC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEighttQTWwFrfJfSixC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEighttvPtqystBTdS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) 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 style="white-space:nowrap;">cbak_ChinaBakBatteryIncparentCompanyZeroThreeFourThreeNineThreeNineThreeEighttvPtqystBTdS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780812208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Advance Payments From Investors (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEightTNinefrwTNineSevenLGFD', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 1</a></td>
<td class="nump">$ 2,227,148<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEightncpnsTCsSwcc', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 2</a></td>
<td class="nump">1,499,967<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEightTPHOneBvJvtgWS', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 3</a></td>
<td class="nump">1,499,967<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEightQcOnepxFivesNkQfQ', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 4</a></td>
<td class="nump">1,599,968<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEightnpXQZeroLZfcMlB', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 5</a></td>
<td class="nump">1,500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEightZerolOnentqSevenrpxGSix', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 6</a></td>
<td class="nump">1,520,594<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAdvancePaymentsFromInvestorsZeroThreeFourThreeNineThreeNineThreeEighthQbTDFbEightlKEightNine', window );">Principal Activities, Basis Of Presentation And Organization Schedule Of Advance Payments From Investors 7</a></td>
<td class="nump">$ 9,847,644<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954825040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF ESTIMATED USEFUL LIVES OF THE ASSETS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($) </div>
<div>yr</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroZFiveSixSevengTwqXPnSeven', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 1 | $</a></td>
<td class="nump">$ 5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroEighttFourtFiveWZeroTwoOneDnSix', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 2 | yr</a></td>
<td class="nump">35<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerofDcfTwoTldSevenRtZ', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 3 | $</a></td>
<td class="nump">$ 1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroypKyrFtTzSevenqSeven', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 4 | yr</a></td>
<td class="nump">15<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerozfkFivedZeroXmVwpT', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 5 | $</a></td>
<td class="nump">$ 1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroVzzTrwEightQPOnezJ', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 6 | yr</a></td>
<td class="nump">5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroBEightySixSixRfMqXSevenSix', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 7 | $</a></td>
<td class="nump">$ 5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZerokThreeHvkTwoffNsNC', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Estimated Useful Lives Of The Assets 8 | yr</a></td>
<td class="nump">10<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfEstimatedUsefulLivesOfTheAssetsZeroThreeFourThreeNineZeroBEightySixSixRfMqXSevenSix">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778251520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF ESTIMATED USEFUL LIVES OF THE INTANGIBLE ASSETS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerofplTwoTMTZPrcb', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 1</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroFThreeXxQTZmMZTwoJ', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 2</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerocHTXQzQPScCR', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 3</a></td>
<td class="nump">1,815,100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXkkFivebnMThreeVhOnev', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroEightZerothJZeroMFiveTpzM', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 5</a></td>
<td class="nump">1,815,100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroOnePRSSixbwsdHFiveFive', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 6</a></td>
<td class="nump">1,815,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerogbLcmyGsSevenNinexThree', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 7</a></td>
<td class="nump">1,815,100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeromCdFbZpCZSKT', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 8</a></td>
<td class="nump">5,108,878<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerosnCPPDdXTtMThree', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 9</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroBlZeroOneggGThreevbpThree', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 10</a></td>
<td class="nump">5,108,878<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroHWSevenvyszWNNwf', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 11</a></td>
<td class="num">(23,274)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXrhZCSevenxOneFourmLw', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 12</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroXFSixNFivecNDGLzOne', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 13</a></td>
<td class="num">(23,274)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroHxpkxqGNvSevenZeroH', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 14</a></td>
<td class="nump">6,900,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroMHLVcgtCdNVEight', window );">Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 15</a></td>
<td class="nump">$ 6,900,704<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>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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 style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeroEightZerothJZeroMFiveTpzM</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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></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>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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>
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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>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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>
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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>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 3</p></div>
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<tr>
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<td style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerocHTXQzQPScCR</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 1</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerofplTwoTMTZPrcb</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices 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>
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<tr>
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<td style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZerogbLcmyGsSevenNinexThree</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineZeromCdFbZpCZSKT</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Summary Of Significant Accounting Policies And Practices Schedule Of Income Tax Reconciliation 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>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954830608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF PLEDGED DEPOSITS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightSJWVRgEightDVQWEight', window );">Pledged Deposits Schedule Of Pledged Deposits 1</a></td>
<td class="nump">$ 1,461,757<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightxKBDgFSlCcnSix', window );">Pledged Deposits Schedule Of Pledged Deposits 2</a></td>
<td class="nump">3,305,305<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzFivegGHnthJnhF', window );">Pledged Deposits Schedule Of Pledged Deposits 3</a></td>
<td class="nump">57,844<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightgHpvlhpcFourBOneJ', window );">Pledged Deposits Schedule Of Pledged Deposits 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightbPKFTVgxRKkC', window );">Pledged Deposits Schedule Of Pledged Deposits 5</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightvFiveZerolGcXqSixlLNine', window );">Pledged Deposits Schedule Of Pledged Deposits 6</a></td>
<td class="nump">1,263,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightTKMVrFHZeroBtbb', window );">Pledged Deposits Schedule Of Pledged Deposits 7</a></td>
<td class="nump">1,519,601<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightFpJDNFivezCMhqF', window );">Pledged Deposits Schedule Of Pledged Deposits 8</a></td>
<td class="nump">$ 4,569,027<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightFpJDNFivezCMhqF">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Pledged Deposits 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 style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightFpJDNFivezCMhqF</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightSJWVRgEightDVQWEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightSJWVRgEightDVQWEight</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightTKMVrFHZeroBtbb">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Pledged Deposits 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 style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightTKMVrFHZeroBtbb</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightbPKFTVgxRKkC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Pledged Deposits 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 style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightbPKFTVgxRKkC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
<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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightgHpvlhpcFourBOneJ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightgHpvlhpcFourBOneJ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightvFiveZerolGcXqSixlLNine">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Pledged Deposits 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 style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightvFiveZerolGcXqSixlLNine</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightxKBDgFSlCcnSix">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightxKBDgFSlCcnSix</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzFivegGHnthJnhF">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Pledged Deposits 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 style="white-space:nowrap;">cbak_ScheduleOfPledgedDepositsZeroThreeFourThreeNineThreeNineThreeEightzFivegGHnthJnhF</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778431504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF TRADE ACCOUNTS RECEIVABLE (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightPXsqNRvTwoSixMFC', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 1</a></td>
<td class="nump">$ 4,792,416<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSixQzZerotbllkFiveKl', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 2</a></td>
<td class="nump">4,995,564<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightFiveFourlGXfSixvVFivefNine', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 3</a></td>
<td class="num">(122,115)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightpxBwVSevenFQThreeEightFq', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 4</a></td>
<td class="num">(2,837,977)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightKhZNSevenSixXDJFivelNine', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 5</a></td>
<td class="nump">4,670,301<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightXSixwdsVRpxbSs', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 6</a></td>
<td class="nump">2,157,587<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightkFiveSevenTyBMTSevengNB', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 7</a></td>
<td class="nump">101,657<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightqSevenhVwOneGtBFThreel', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 8</a></td>
<td class="nump">224,840<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightZeroZeroKTtDpXTZZerox', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 9</a></td>
<td class="nump">4,771,958<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightksPyWFourSevenBWThreeFR', window );">Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 10</a></td>
<td class="nump">$ 2,382,427<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightFiveFourlGXfSixvVFivefNine">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills 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;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightFiveFourlGXfSixvVFivefNine</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills 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></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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightKhZNSevenSixXDJFivelNine</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightPXsqNRvTwoSixMFC</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSixQzZerotbllkFiveKl</td>
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<td><strong> Balance Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightXSixwdsVRpxbSs</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>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightZeroZeroKTtDpXTZZerox</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightkFiveSevenTyBMTSevengNB</td>
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<td><strong> Balance Type:</strong></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>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightksPyWFourSevenBWThreeFR</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>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightpxBwVSevenFQThreeEightFq</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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 class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightqSevenhVwOneGtBFThreel</td>
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<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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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6632342496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF ANALYSIS OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightTLJVJGSgnMbZero', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 1</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFDZeroMryKvqnbQ', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 2</a></td>
<td class="nump">122,115<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightBnJFnLcJKhSixH', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZgtpQOneKnEightdDThree', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 4</a></td>
<td class="nump">2,833,615<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightlpnfVMnLSixNvG', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 5</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightLKzKbTpZeroZZerott', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 6</a></td>
<td class="num">(54,118)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFourNinemrBqbFivecPvEight', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 7</a></td>
<td class="nump">124,745<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightJqPLmywbTwolJEight', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 8</a></td>
<td class="nump">2,779,497<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightxSixFiveFiveHdBSvsQSix', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 9</a></td>
<td class="num">(2,630)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightwtZmSixpsXPcTQ', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 10</a></td>
<td class="num">(6,635)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightOneWwdCCOneQPmZl', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 11</a></td>
<td class="nump">122,115<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZeroZnvtyJbvVrp', window );">Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 12</a></td>
<td class="nump">$ 2,837,977<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightBnJFnLcJKhSixH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightBnJFnLcJKhSixH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFDZeroMryKvqnbQ">
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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>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFDZeroMryKvqnbQ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFourNinemrBqbFivecPvEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightFourNinemrBqbFivecPvEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightJqPLmywbTwolJEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightJqPLmywbTwolJEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightLKzKbTpZeroZZerott">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightLKzKbTpZeroZZerott</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightOneWwdCCOneQPmZl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightOneWwdCCOneQPmZl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightTLJVJGSgnMbZero">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightTLJVJGSgnMbZero</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZeroZnvtyJbvVrp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZeroZnvtyJbvVrp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZgtpQOneKnEightdDThree">
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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>Trade Accounts And Bills 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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightZgtpQOneKnEightdDThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightlpnfVMnLSixNvG">
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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>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightlpnfVMnLSixNvG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightwtZmSixpsXPcTQ">
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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>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightwtZmSixpsXPcTQ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightxSixFiveFiveHdBSvsQSix">
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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>Trade Accounts And Bills Receivable, Net Schedule Of Analysis Of The Allowance For Doubtful Accounts 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 style="white-space:nowrap;">cbak_ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroThreeFourThreeNineThreeNineThreeEightxSixFiveFiveHdBSvsQSix</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>94
<FILENAME>R79.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778567760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF INVENTORIES (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightpfnNMTxTOneBGp', window );">Inventories Schedule Of Inventories 1</a></td>
<td class="nump">$ 712,713<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightqLpTThreeSevendSevenPtJF', window );">Inventories Schedule Of Inventories 2</a></td>
<td class="nump">3,760,481<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightwxLdZTwNRvWX', window );">Inventories Schedule Of Inventories 3</a></td>
<td class="nump">1,441,368<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightVThreehJymvvksWq', window );">Inventories Schedule Of Inventories 4</a></td>
<td class="nump">2,153,945<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightEightdBldThreezrycqs', window );">Inventories Schedule Of Inventories 5</a></td>
<td class="nump">903,494<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightXWwXPfThreeZKmTJ', window );">Inventories Schedule Of Inventories 6</a></td>
<td class="nump">10,625,826<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightrtpOneKFTwoCMtEightT', window );">Inventories Schedule Of Inventories 7</a></td>
<td class="nump">3,057,575<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightHHkLzyRGZTwoOneZero', window );">Inventories Schedule Of Inventories 8</a></td>
<td class="nump">$ 16,540,252<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightEightdBldThreezrycqs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightEightdBldThreezrycqs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightHHkLzyRGZTwoOneZero">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightHHkLzyRGZTwoOneZero</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightVThreehJymvvksWq">
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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>Inventories Schedule Of Inventories 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 style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightVThreehJymvvksWq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightXWwXPfThreeZKmTJ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightXWwXPfThreeZKmTJ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightpfnNMTxTOneBGp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightpfnNMTxTOneBGp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightqLpTThreeSevendSevenPtJF">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightqLpTThreeSevendSevenPtJF</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightrtpOneKFTwoCMtEightT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightrtpOneKFTwoCMtEightT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightwxLdZTwNRvWX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfInventoriesZeroThreeFourThreeNineThreeNineThreeEightwxLdZTwNRvWX</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>95
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777750240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFlfZerocFourdDZlLs', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 1</a></td>
<td class="nump">$ 1,719,062<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightpSixsXRdvLdNineSixW', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 2</a></td>
<td class="nump">6,169,612<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFournwfLmWyrfFourl', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 3</a></td>
<td class="nump">447,430<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightmqqFxJgChTOneP', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 4</a></td>
<td class="nump">110,566<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightDTZZQBvpmKSevenw', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 5</a></td>
<td class="nump">154,892<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightbpRsTTwoTwoThreehNSD', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 6</a></td>
<td class="nump">49,310<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightNTwocDWRbEightSixZMq', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 7</a></td>
<td class="nump">42,718<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightJSflczNineSevennfsD', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 8</a></td>
<td class="nump">67,702<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightJTgZkFourMHsfOnek', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 9</a></td>
<td class="nump">195,556<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightkzZeroNSTwozywSixJH', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 10</a></td>
<td class="nump">175,598<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightSixGSevenHXzgpOnecpl', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 11</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightyqNCRTwowsTwoLThreep', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 12</a></td>
<td class="nump">164,883<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightstyPlZTwZeroFourpw', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 13</a></td>
<td class="nump">2,559,658<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightZZeroOneqhhvNyZCTwo', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 14</a></td>
<td class="nump">6,737,671<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightrQSixfNZeroZFourdsvt', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 15</a></td>
<td class="num">(7,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFEightXdmWRmlhDH', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 16</a></td>
<td class="num">(7,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightRvtTLbzNineZerovfW', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 17</a></td>
<td class="nump">2,552,658<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightNineFourcThreeTwoNinevsTWCR', window );">Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 18</a></td>
<td class="nump">$ 6,730,671<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightDTZZQBvpmKSevenw">
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightDTZZQBvpmKSevenw</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFEightXdmWRmlhDH">
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFEightXdmWRmlhDH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFlfZerocFourdDZlLs">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFournwfLmWyrfFourl">
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightFournwfLmWyrfFourl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightJSflczNineSevennfsD">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightJSflczNineSevennfsD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightJTgZkFourMHsfOnek">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightJTgZkFourMHsfOnek</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightNTwocDWRbEightSixZMq">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightNTwocDWRbEightSixZMq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightNineFourcThreeTwoNinevsTWCR">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightNineFourcThreeTwoNinevsTWCR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightRvtTLbzNineZerovfW">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightRvtTLbzNineZerovfW</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightSixGSevenHXzgpOnecpl">
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<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightSixGSevenHXzgpOnecpl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightZZeroOneqhhvNyZCTwo">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightZZeroOneqhhvNyZCTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightbpRsTTwoTwoThreehNSD">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightbpRsTTwoTwoThreehNSD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightkzZeroNSTwozywSixJH">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightkzZeroNSTwozywSixJH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightmqqFxJgChTOneP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightmqqFxJgChTOneP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightpSixsXRdvLdNineSixW">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightpSixsXRdvLdNineSixW</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightrQSixfNZeroZFourdsvt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightrQSixfNZeroZFourdsvt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightstyPlZTwZeroFourpw">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightstyPlZTwZeroFourpw</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightyqNCRTwowsTwoLThreep">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepayments And Other Receivables Schedule Of Prepayments And Other Receivables 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaymentsAndOtherReceivablesZeroThreeFourThreeNineThreeNineThreeEightyqNCRTwowsTwoLThreep</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>96
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780727088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Receivable From A Former Subsidiary (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJFiveFourfGThreeFZeroPNmv', window );">Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 1</a></td>
<td class="nump">$ 62,963<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightwrSixyKtlThreeThreehNineg', window );">Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 2</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightTwoppvyKsOnelMDc', window );">Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 3</a></td>
<td class="nump">623,551<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightCMkgSixmVVMzyz', window );">Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFgTbbvvcTTMb', window );">Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 5</a></td>
<td class="nump">686,514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJNSThreegTwodBTgTwoZero', window );">Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 6</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightCMkgSixmVVMzyz">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightCMkgSixmVVMzyz</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFgTbbvvcTTMb">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFgTbbvvcTTMb</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJFiveFourfGThreeFZeroPNmv">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJFiveFourfGThreeFZeroPNmv</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJNSThreegTwodBTgTwoZero">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightJNSThreegTwodBTgTwoZero</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightTwoppvyKsOnelMDc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightTwoppvyKsOnelMDc</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightwrSixyKtlThreeThreehNineg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Receivable From A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfReceivableFromAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightwrSixyKtlThreeThreehNineg</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>97
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6790969040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Advance From A Former Subsidiary (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFourPyzrKTwoSixlmZFour', window );">Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 1</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightBKSixyXkCMPSBP', window );">Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 2</a></td>
<td class="nump">56,188<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightZSixZeroZeroqRdhGgZeroR', window );">Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightmKQDEightSTwobFiveVfT', window );">Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 4</a></td>
<td class="nump">4,326,046<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightNineSixOnedLrCRGsZeroD', window );">Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 5</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightbKDlSHSevenMbZeroOneNine', window );">Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 6</a></td>
<td class="nump">$ 4,382,234<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightBKSixyXkCMPSBP">
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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>Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightBKSixyXkCMPSBP</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>Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightFourPyzrKTwoSixlmZFour</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightNineSixOnedLrCRGsZeroD</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 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 style="white-space:nowrap;">cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightZSixZeroZeroqRdhGgZeroR</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 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><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightbKDlSHSevenMbZeroOneNine</td>
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<td>cbak_</td>
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<td>xbrli:monetaryItemType</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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balances With Former Subsidiaries Schedule Of Trade Payable To A Former Subsidiary 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfTradePayableToAFormerSubsidiaryZeroThreeFourThreeNineThreeNineThreeEightmKQDEightSTwobFiveVfT</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td>xbrli:monetaryItemType</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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<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954095840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightThreeyrwThxwFiveWgd', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 1</a></td>
<td class="nump">$ 18,440,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSevendKPSZerofBBFourSixh', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 2</a></td>
<td class="nump">17,569,328<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightyCRFourVMTNnxpB', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 3</a></td>
<td class="nump">4,020,238<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightFourbWgTymJBZHM', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 4</a></td>
<td class="nump">4,388,160<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightmNRZmhBqxVVl', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 5</a></td>
<td class="nump">37,050<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightthzSixNinemqFiveFFCB', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 6</a></td>
<td class="nump">82,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightbBfSevencwwDkMTJ', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 7</a></td>
<td class="nump">147,197<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightqghPBlcrTctK', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 8</a></td>
<td class="nump">168,240<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightXJHThreeThreeHZqDsvq', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 9</a></td>
<td class="nump">22,644,485<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSixlgdZlqSixbEightWM', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 10</a></td>
<td class="nump">22,208,450<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightmFiveRSevenTwossHEightyOneh', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 11</a></td>
<td class="num">(369,665)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightrCOneTmZTLshNineT', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 12</a></td>
<td class="num">(1,473,241)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightnBzThreerSLkWdkP', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 13</a></td>
<td class="nump">22,274,820<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightXbsmdhOneOnerOneGOne', window );">Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 14</a></td>
<td class="nump">$ 20,735,209<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightFourbWgTymJBZHM">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightFourbWgTymJBZHM</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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>Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 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 style="white-space:nowrap;">cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSevendKPSZerofBBFourSixh</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</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 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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightSixlgdZlqSixbEightWM</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 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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightThreeyrwThxwFiveWgd</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 13</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, Net Schedule Of Property, Plant And Equipment 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 style="white-space:nowrap;">cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightthzSixNinemqFiveFFCB</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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">
<tr>
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<td style="white-space:nowrap;">cbak_ScheduleOfPropertyPlantAndEquipmentZeroThreeFourThreeNineThreeNineThreeEightyCRFourVMTNnxpB</td>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6775299120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF DEPRECIATION EXPENSE (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightQNMTOneNEightTNineGVTwo', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 1</a></td>
<td class="nump">$ 198,053<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightZVyhCFMZqlFiveFive', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 2</a></td>
<td class="nump">800,604<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightSixnzNRbGJFourXSl', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 3</a></td>
<td class="nump">107,803<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightLSNineNinefFiveQqDTmz', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 4</a></td>
<td class="nump">88,048<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightcssXJSixthMThreeMV', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 5</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightPsgZTKSevenTpDhFive', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 6</a></td>
<td class="nump">28<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightrWrmzvPkSQEightm', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 7</a></td>
<td class="nump">77,139<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightNineKbTvqprThreehKK', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 8</a></td>
<td class="nump">256,186<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightkCGTprNinegHZeroFiver', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 9</a></td>
<td class="nump">382,995<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightgqlvcQLSixzMvz', window );">Property, Plant And Equipment, Net Schedule Of Depreciation Expense 10</a></td>
<td class="nump">$ 1,144,866<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightLSNineNinefFiveQqDTmz">
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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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightLSNineNinefFiveQqDTmz</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, 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>
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, Net Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightPsgZTKSevenTpDhFive</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property, Plant And Equipment, Net Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightQNMTOneNEightTNineGVTwo</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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightSixnzNRbGJFourXSl</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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightZVyhCFMZqlFiveFive</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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightcssXJSixthMThreeMV</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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></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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightgqlvcQLSixzMvz</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightkCGTprNinegHZeroFiver</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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></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 Schedule Of Depreciation Expense 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 style="white-space:nowrap;">cbak_ScheduleOfDepreciationExpenseZeroThreeFourThreeNineThreeNineThreeEightrWrmzvPkSQEightm</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780815760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Construction in Progress (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightSevenzhTDnSLGFLSix', window );">Construction In Progress Schedule Of Construction In Progress 1</a></td>
<td class="nump">$ 13,009,922<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFqThreeFourcDLmppNineN', window );">Construction In Progress Schedule Of Construction In Progress 2</a></td>
<td class="nump">32,139,329<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightKMFiveOnewvpZnEightty', window );">Construction In Progress Schedule Of Construction In Progress 3</a></td>
<td class="nump">29,451<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightcFivemHKZmSCNEightW', window );">Construction In Progress Schedule Of Construction In Progress 4</a></td>
<td class="nump">182,585<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightzTOnevZTSixKlLdJ', window );">Construction In Progress Schedule Of Construction In Progress 5</a></td>
<td class="nump">13,039,373<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNmxRnMlTZerotFn', window );">Construction In Progress Schedule Of Construction In Progress 6</a></td>
<td class="nump">$ 32,321,914<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFqThreeFourcDLmppNineN">
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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>Construction In Progress Schedule Of Construction In Progress 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 style="white-space:nowrap;">cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightFqThreeFourcDLmppNineN</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Construction In Progress Schedule Of Construction In Progress 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 style="white-space:nowrap;">cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightKMFiveOnewvpZnEightty</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Construction In Progress Schedule Of Construction In Progress 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 style="white-space:nowrap;">cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightNmxRnMlTZerotFn</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>Construction In Progress Schedule Of Construction In Progress 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 style="white-space:nowrap;">cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightSevenzhTDnSLGFLSix</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Construction In Progress Schedule Of Construction In Progress 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightcFivemHKZmSCNEightW</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Construction In Progress Schedule Of Construction In Progress 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 style="white-space:nowrap;">cbak_ScheduleOfConstructionInProgressZeroThreeFourThreeNineThreeNineThreeEightzTOnevZTSixKlLdJ</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6789411152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF PREPAID LAND USE RIGHTS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightqTgnpTJBSevenJpB', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 1</a></td>
<td class="nump">$ 8,838,220<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZeroyHSWPPSevenbFVT', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 2</a></td>
<td class="nump">8,420,911<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightTwoEightDNineBTwovSfZOnef', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 3</a></td>
<td class="num">(206,225)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightyNinePVFxwOnerBQK', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 4</a></td>
<td class="num">(364,906)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightVOnevFiveBTrMydBq', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 5</a></td>
<td class="nump">8,631,995<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightBTQMntvFourVSTg', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 6</a></td>
<td class="nump">8,056,005<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightMrlWldPTCDHm', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 7</a></td>
<td class="num">(176,764)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightHSgSevenSllzTzPy', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 8</a></td>
<td class="num">(168,418)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightCMHLqNdMlpzJ', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 9</a></td>
<td class="nump">8,455,231<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZwbZRcSRlxTh', window );">Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 10</a></td>
<td class="nump">$ 7,887,587<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightBTQMntvFourVSTg">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightBTQMntvFourVSTg</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightHSgSevenSllzTzPy</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightMrlWldPTCDHm</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightTwoEightDNineBTwovSfZOnef</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightVOnevFiveBTrMydBq</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>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZeroyHSWPPSevenbFVT</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>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightZwbZRcSRlxTh</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightqTgnpTJBSevenJpB</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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Prepaid Land Use Rights, Net Schedule Of Prepaid Land Use Rights 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 style="white-space:nowrap;">cbak_ScheduleOfPrepaidLandUseRightsZeroThreeFourThreeNineThreeNineThreeEightyNinePVFxwOnerBQK</td>
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<td>duration</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780604736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SDCHEDULE OF INTANGIBLE ASSETS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightLOneSixyCfcTCThreelV', window );">Intangible Assets, Net Sdchedule Of Intangible Assets 1</a></td>
<td class="nump">$ 27,984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightThreebOnePwHKsThreewfL', window );">Intangible Assets, Net Sdchedule Of Intangible Assets 2</a></td>
<td class="nump">26,662<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightnDmDXSevenwHEightGkW', window );">Intangible Assets, Net Sdchedule Of Intangible Assets 3</a></td>
<td class="num">(1,166)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightXWTqPTZtSixXWN', window );">Intangible Assets, Net Sdchedule Of Intangible Assets 4</a></td>
<td class="num">(3,777)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightwThreeshwvyfWLEighty', window );">Intangible Assets, Net Sdchedule Of Intangible Assets 5</a></td>
<td class="nump">26,818<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightBNinebZDtmrZeronRTwo', window );">Intangible Assets, Net Sdchedule Of Intangible Assets 6</a></td>
<td class="nump">$ 22,885<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightBNinebZDtmrZeronRTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Intangible Assets, Net Sdchedule Of Intangible 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 style="white-space:nowrap;">cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightBNinebZDtmrZeronRTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightLOneSixyCfcTCThreelV">
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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>Intangible Assets, Net Sdchedule 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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightLOneSixyCfcTCThreelV</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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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 );">- Definition</a><div><p>Intangible Assets, Net Sdchedule Of Intangible 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 style="white-space:nowrap;">cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightThreebOnePwHKsThreewfL</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightXWTqPTZtSixXWN">
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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>Intangible Assets, Net Sdchedule 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightXWTqPTZtSixXWN</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightnDmDXSevenwHEightGkW">
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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>Intangible Assets, Net Sdchedule Of Intangible 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 style="white-space:nowrap;">cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightnDmDXSevenwHEightGkW</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightwThreeshwvyfWLEighty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Intangible Assets, Net Sdchedule Of Intangible 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 style="white-space:nowrap;">cbak_SdcheduleOfIntangibleAssetsZeroThreeFourThreeNineThreeNineThreeEightwThreeshwvyfWLEighty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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</DOCUMENT>
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<TYPE>XML
<SEQUENCE>103
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791108688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF DEBT (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightnBFivetrVdkrBQN', window );">Short-term And Long-term Bank Loans Schedule Of Debt 1</a></td>
<td class="nump">$ 12,585,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightpNineTVlVnZerowqGSeven', window );">Short-term And Long-term Bank Loans Schedule Of Debt 2</a></td>
<td class="nump">1,498,936<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightXNSixzkZZeroDXZxL', window );">Short-term And Long-term Bank Loans Schedule Of Debt 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightqTWSixKTMQxcyT', window );">Short-term And Long-term Bank Loans Schedule Of Debt 4</a></td>
<td class="nump">19,006,505<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightTKbfdTLTSLGZ', window );">Short-term And Long-term Bank Loans Schedule Of Debt 5</a></td>
<td class="nump">12,585,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightWwGpbwSixwcSevenQk', window );">Short-term And Long-term Bank Loans Schedule Of Debt 6</a></td>
<td class="nump">$ 20,505,441<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightTKbfdTLTSLGZ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-term Bank Loans Schedule Of Debt 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 style="white-space:nowrap;">cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightTKbfdTLTSLGZ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightWwGpbwSixwcSevenQk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-term Bank Loans Schedule Of 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightWwGpbwSixwcSevenQk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightXNSixzkZZeroDXZxL">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-term Bank Loans Schedule Of Debt 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 style="white-space:nowrap;">cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightXNSixzkZZeroDXZxL</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
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<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_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightnBFivetrVdkrBQN">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-term Bank Loans Schedule Of Debt 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 style="white-space:nowrap;">cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightnBFivetrVdkrBQN</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightpNineTVlVnZerowqGSeven">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-term Bank Loans Schedule Of 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightpNineTVlVnZerowqGSeven</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>Short-term And Long-term Bank Loans Schedule Of Debt 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 style="white-space:nowrap;">cbak_ScheduleOfDebtZeroThreeFourThreeNineThreeNineThreeEightqTWSixKTMQxcyT</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6779201584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF FACILITIES SECURED BY THE COMPANY'S ASSETS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightFourfFourHhhTwoBGNineQC', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 1</a></td>
<td class="nump">$ 1,519,601<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightvmVlHCJzFiveThreeSX', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 2</a></td>
<td class="nump">3,305,305<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttJwTLTBbwkThreez', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 3</a></td>
<td class="nump">8,631,995<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightqgPrSixdGqcKFC', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 4</a></td>
<td class="nump">8,056,005<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightCFKtRThreeFEightsXfZero', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 5</a></td>
<td class="nump">13,120,083<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightEightVcCEightnpVcdxF', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 6</a></td>
<td class="nump">12,294,838<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightKCXVwThreeHThreeMDNM', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 7</a></td>
<td class="nump">3,831,790<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightJLwTwoxbzhKbyv', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 8</a></td>
<td class="nump">3,041,665<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttSevenlDBcfQlDWZero', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 9</a></td>
<td class="nump">6,228,371<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightwFourFourpZDpTTygh', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 10</a></td>
<td class="nump">6,408,694<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightmyLFourtnHSevenWShSeven', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 11</a></td>
<td class="nump">33,331,840<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightyShFKwGzlBfL', window );">Short-term And Long-term Bank Loans Schedule Of Facilities Secured By The Company's Assets 12</a></td>
<td class="nump">$ 33,106,507<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightCFKtRThreeFEightsXfZero">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightCFKtRThreeFEightsXfZero</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightEightVcCEightnpVcdxF</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<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>Short-term And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightFourfFourHhhTwoBGNineQC</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightJLwTwoxbzhKbyv</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<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>Short-term And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightKCXVwThreeHThreeMDNM</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightmyLFourtnHSevenWShSeven">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightmyLFourtnHSevenWShSeven</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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 class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightqgPrSixdGqcKFC</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<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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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttJwTLTBbwkThreez">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttJwTLTBbwkThreez</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<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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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttSevenlDBcfQlDWZero">
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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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEighttSevenlDBcfQlDWZero</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightvmVlHCJzFiveThreeSX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightvmVlHCJzFiveThreeSX</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightwFourFourpZDpTTygh">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightwFourFourpZDpTTygh</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightyShFKwGzlBfL">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 And Long-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 style="white-space:nowrap;">cbak_ScheduleOfFacilitiesSecuredByTheCompanyapossAssetsZeroThreeFourThreeNineThreeNineThreeEightyShFKwGzlBfL</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777590672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Other Short-term Loan (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightEightkJmqQLXMRGS', window );">Other Short-term Loans Schedule Of Other Short-term Loan 1</a></td>
<td class="nump">$ 6,094<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFFLTwoPMJKVscNine', window );">Other Short-term Loans Schedule Of Other Short-term Loan 2</a></td>
<td class="nump">4,205,591<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightsCyThreeNineRwNineKXPn', window );">Other Short-term Loans Schedule Of Other Short-term Loan 3</a></td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightwCJThreebmBZcTwoSevenz', window );">Other Short-term Loans Schedule Of Other Short-term Loan 4</a></td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightqRRTwotPcDTwWH', window );">Other Short-term Loans Schedule Of Other Short-term Loan 5</a></td>
<td class="nump">106,094<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEighthEightXhMgtQQlRTwo', window );">Other Short-term Loans Schedule Of Other Short-term Loan 6</a></td>
<td class="nump">4,305,591<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightdSdtJpwLVEightyV', window );">Other Short-term Loans Schedule Of Other Short-term Loan 7</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFbGBJspxhcxb', window );">Other Short-term Loans Schedule Of Other Short-term Loan 8</a></td>
<td class="nump">14,989<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightVrzzTFiveEightcQKXs', window );">Other Short-term Loans Schedule Of Other Short-term Loan 9</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDqfdySOnegFlFourq', window );">Other Short-term Loans Schedule Of Other Short-term Loan 10</a></td>
<td class="nump">70,424<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightlNineFourNJxJKSixnrm', window );">Other Short-term Loans Schedule Of Other Short-term Loan 11</a></td>
<td class="nump">78,661<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightZBFourBEightqsHPNyk', window );">Other Short-term Loans Schedule Of Other Short-term Loan 12</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightSevencbBHvSqdLNZ', window );">Other Short-term Loans Schedule Of Other Short-term Loan 13</a></td>
<td class="nump">78,661<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightvRSevenRGFivepWLqZd', window );">Other Short-term Loans Schedule Of Other Short-term Loan 14</a></td>
<td class="nump">85,413<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDVDLcZSevenMyqRv', window );">Other Short-term Loans Schedule Of Other Short-term Loan 15</a></td>
<td class="nump">184,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightytnCMqhfhTpl', window );">Other Short-term Loans Schedule Of Other Short-term Loan 16</a></td>
<td class="nump">$ 4,391,004<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDVDLcZSevenMyqRv">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDVDLcZSevenMyqRv</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDqfdySOnegFlFourq">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightDqfdySOnegFlFourq</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightEightkJmqQLXMRGS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightEightkJmqQLXMRGS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFFLTwoPMJKVscNine">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFFLTwoPMJKVscNine</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFbGBJspxhcxb">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightFbGBJspxhcxb</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightSevencbBHvSqdLNZ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightSevencbBHvSqdLNZ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightVrzzTFiveEightcQKXs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightVrzzTFiveEightcQKXs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightZBFourBEightqsHPNyk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightZBFourBEightqsHPNyk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightdSdtJpwLVEightyV">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightdSdtJpwLVEightyV</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEighthEightXhMgtQQlRTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEighthEightXhMgtQQlRTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightlNineFourNJxJKSixnrm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightlNineFourNJxJKSixnrm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightqRRTwotPcDTwWH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightqRRTwotPcDTwWH</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightsCyThreeNineRwNineKXPn">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightsCyThreeNineRwNineKXPn</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightvRSevenRGFivepWLqZd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightvRSevenRGFivepWLqZd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightwCJThreebmBZcTwoSevenz">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightwCJThreebmBZcTwoSevenz</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightytnCMqhfhTpl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Short-term Loans Schedule Of Other Short-term Loan 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 style="white-space:nowrap;">cbak_ScheduleOfOtherShorttermLoanZeroThreeFourThreeNineThreeNineThreeEightytnCMqhfhTpl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791550976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF ACCRUED EXPENSES AND OTHER PAYABLES (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTwoQSixfSeventbmwnMx', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 1</a></td>
<td class="nump">$ 8,625,828<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightFiveSixfFSwHXkVTK', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 2</a></td>
<td class="nump">8,994,780<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightdcJSXBTdFQTOne', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 3</a></td>
<td class="nump">611,833<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightkOnekQcFiveEightdJtGS', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 4</a></td>
<td class="nump">6,062,267<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightvFEightJmByZzdKr', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 5</a></td>
<td class="nump">1,210,119<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightfGdThreeTOnekSevenKWBS', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 6</a></td>
<td class="nump">1,210,119<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZeroFrdnkhEightOneOneqThree', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 7</a></td>
<td class="nump">444,249<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighttCDlrctvTwoyBm', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 8</a></td>
<td class="nump">1,171,572<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTwoRskTTKJSFivepL', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 9</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightRhXgDpsPtqZX', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 10</a></td>
<td class="nump">322,672<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightsvpFivedqsVNFourGb', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 11</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTNVWwTWCXFiveyZ', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 12</a></td>
<td class="nump">182,741<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBPRZeroqCLFiveNineHvD', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 13</a></td>
<td class="nump">260,015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightvLGKLFourXdBRxV', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 14</a></td>
<td class="nump">122,997<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighthrnNxQrNinePZerovOne', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 15</a></td>
<td class="nump">417,937<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightHwFlKOnelvlJKSix', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 16</a></td>
<td class="nump">494,492<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTwoTmCJkMXXnZerok', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 17</a></td>
<td class="nump">11,569,981<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZeroMgSkyfFPnOnen', window );">Accrued Expenses And Other Payables Schedule Of Accrued Expenses And Other Payables 18</a></td>
<td class="nump">$ 18,561,640<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBPRZeroqCLFiveNineHvD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightBPRZeroqCLFiveNineHvD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightFiveSixfFSwHXkVTK">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightFiveSixfFSwHXkVTK</td>
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<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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightHwFlKOnelvlJKSix</td>
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<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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightRhXgDpsPtqZX</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTNVWwTWCXFiveyZ</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<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">
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTwoQSixfSeventbmwnMx</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</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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<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;"><p>No definition available.</p></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 style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTwoRskTTKJSFivepL</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<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 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">
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightTwoTmCJkMXXnZerok</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZeroFrdnkhEightOneOneqThree">
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<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">
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZeroFrdnkhEightOneOneqThree</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZeroMgSkyfFPnOnen">
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<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 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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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightZeroMgSkyfFPnOnen</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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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</table>
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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 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 style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightdcJSXBTdFQTOne</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightfGdThreeTOnekSevenKWBS">
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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 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightfGdThreeTOnekSevenKWBS</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<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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</table>
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<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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighthrnNxQrNinePZerovOne</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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<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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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightkOnekQcFiveEightdJtGS</td>
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<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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<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>
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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightsvpFivedqsVNFourGb</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighttCDlrctvTwoyBm">
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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 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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<td style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEighttCDlrctvTwoyBm</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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 border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightvFEightJmByZzdKr">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightvFEightJmByZzdKr</td>
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<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_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightvLGKLFourXdBRxV">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_ScheduleOfAccruedExpensesAndOtherPayablesZeroThreeFourThreeNineThreeNineThreeEightvLGKLFourXdBRxV</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Period Type:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791780944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Deferred Government Grants (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourZeroMCgTwoHThreeWFiveVf', window );">Deferred Government Grants Schedule Of Deferred Government Grants 1</a></td>
<td class="nump">$ 5,380,524<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightcZZeroThreeHFiveTwotmpfR', window );">Deferred Government Grants Schedule Of Deferred Government Grants 2</a></td>
<td class="nump">4,928,830<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightqVZeroVbsVTDbZf', window );">Deferred Government Grants Schedule Of Deferred Government Grants 3</a></td>
<td class="num">(181,510)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightOnetdSevenWCcWmXLZero', window );">Deferred Government Grants Schedule Of Deferred Government Grants 4</a></td>
<td class="num">(197,645)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEighthEightsTTRQFZerowtf', window );">Deferred Government Grants Schedule Of Deferred Government Grants 5</a></td>
<td class="nump">5,199,014<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightGZFiveOneEightyGWyLTr', window );">Deferred Government Grants Schedule Of Deferred Government Grants 6</a></td>
<td class="nump">$ 4,731,185<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourZeroMCgTwoHThreeWFiveVf">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred Government Grants Schedule Of Deferred Government Grants 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 style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightFourZeroMCgTwoHThreeWFiveVf</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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>Deferred Government Grants Schedule Of Deferred Government Grants 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 style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightGZFiveOneEightyGWyLTr</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred Government Grants Schedule Of Deferred Government Grants 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 style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightOnetdSevenWCcWmXLZero</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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>Deferred Government Grants Schedule Of Deferred Government Grants 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 style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightcZZeroThreeHFiveTwotmpfR</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred Government Grants Schedule Of Deferred Government Grants 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 style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEighthEightsTTRQFZerowtf</td>
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<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>Deferred Government Grants Schedule Of Deferred Government Grants 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 style="white-space:nowrap;">cbak_ScheduleOfDeferredGovernmentGrantsZeroThreeFourThreeNineThreeNineThreeEightqVZeroVbsVTDbZf</td>
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<td>na</td>
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<td>duration</td>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954811904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF INCOME TAXES (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightRKxhCrTOneDcCV', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 1</a></td>
<td class="nump">$ 5,218,898<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightcJrnFiveSFiveXTSevenBW', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 2</a></td>
<td class="nump">769,373<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightBRMrHThreetOneMKSK', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 3</a></td>
<td class="nump">101,617<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightLxxvzgEightzPEightnFour', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 4</a></td>
<td class="num">(96,793)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightTwoKWNbrFournCKpk', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 5</a></td>
<td class="nump">5,320,515<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightWMNineCGVymGqmTwo', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 6</a></td>
<td class="num">$ (672,580)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightBRMrHThreetOneMKSK">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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 Income Taxes 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 style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightBRMrHThreetOneMKSK</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>Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Taxes 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 style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightLxxvzgEightzPEightnFour</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfIncomeTaxesZeroThreeFourThreeNineThreeNineThreeEightRKxhCrTOneDcCV">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<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 Income Taxes 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>
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<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 Taxes 5</p></div>
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<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 Taxes 6</p></div>
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<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 Taxes 2</p></div>
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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><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778527648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF INCOME TAX RECONCILIATION (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightFivehBGDzlzkTwoZeroy', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 1</a></td>
<td class="nump">$ 19,363,204<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightZNzcEightFFiveBssNOne', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 2</a></td>
<td class="num">$ (11,979,614)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightNineScCEightOneqdtTWn', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 3</a></td>
<td class="nump">35.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightSixFzDMSWvnkzl', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 4</a></td>
<td class="nump">35.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightmTdFiveSwZerowngTwoF', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 5</a></td>
<td class="nump">$ 6,777,121<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEighttkHQVFiveEightpTEightqN', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 6</a></td>
<td class="num">(4,192,865)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightrKNDxcxJBvSTwo', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 7</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightpHqnWEightCffThreeqFour', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 8</a></td>
<td class="num">(96,793)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightTsZeroTEightcWPrEightSixD', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 9</a></td>
<td class="num">(2,100,342)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightJFEightHTTSFourFiveXWm', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 10</a></td>
<td class="nump">1,015,843<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightFNineSevenfDOneqmPxXx', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 11</a></td>
<td class="nump">310,514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightbKWpThreeSixGFFourZeroTq', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 12</a></td>
<td class="nump">125,998<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightvSixnXcDOneVmZThreer', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 13</a></td>
<td class="nump">262,558<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightZeroKCPFivegRLyNineOneT', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 14</a></td>
<td class="nump">511,769<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightDBFiveJSevenHThreeSixTfFh', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 15</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightRSevenlNSlFourFHxMS', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 16</a></td>
<td class="nump">769,373<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightcNineVxKzqwSevenyLH', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 17</a></td>
<td class="nump">70,664<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightPsSThreeNinepThreeZeroXrNineZero', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 18</a></td>
<td class="nump">2,539,255<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightHkOnecSevenQJntrnG', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 19</a></td>
<td class="nump">5,320,515<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightdOnecZgvLryMsZ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Income Tax Reconciliation 20</a></td>
<td class="nump">$ 672,580<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<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;"><p>No definition available.</p></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 style="white-space:nowrap;">cbak_ScheduleOfIncomeTaxReconciliationZeroThreeFourThreeNineThreeNineThreeEightDBFiveJSevenHThreeSixTfFh</td>
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<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></div>
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<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 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>
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<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 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>
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<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;"><p>No definition available.</p></div>
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<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>
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<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 18</p></div>
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<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 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>
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<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 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>
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<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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<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;"><p>No definition available.</p></div>
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<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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<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 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>
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<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;"><p>No definition available.</p></div>
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<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></div>
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<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 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>
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<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 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>
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<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>
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<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></div>
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<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 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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778578464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightKXnEightyFourFzxJkd', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 1</a></td>
<td class="nump">$ 32,979<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightTlJdfwcyRXtX', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 2</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightGTTFourqSixZeroZZkLk', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 3</a></td>
<td class="nump">54,127<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightbLTGJTpNineThJJ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightQEightJZeroNineqZyNqTSeven', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 5</a></td>
<td class="nump">5,976<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightXbFivePJRnnqZeroHSeven', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 6</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightKlOneTKrhNzyWF', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 7</a></td>
<td class="num">(49,907)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightqFFourhThreeMpDSevenSixxSix', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 8</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightOneRPZeroPRThreeqZerogEightZ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 9</a></td>
<td class="nump">43,175<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightHTThKGrZPqMJ', 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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightmFivecXMZerosnXycx', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 11</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightQmThreeDfOneFFmTEightz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 12</a></td>
<td class="nump">711,944<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightRHqDXDQQmLWN', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 13</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightXTKSqgbfwJyP', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 14</a></td>
<td class="nump">160,222<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightThreeThreeWTVZnTzWFz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 15</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightDWdFourTwoScTFiveZqFour', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 16</a></td>
<td class="nump">156,628<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightNqHsTbThreeGJgTwod', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 17</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightJXFZKvPSixZHZeroNine', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 18</a></td>
<td class="num">(1,028,794)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightCMGqnTwoxPfKwThree', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 19</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightWHrlmVvxSHfV', 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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightTFourFgmxmDxpps', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 21</a></td>
<td class="nump">36,362,743<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightlMgJSixZgCDOneThreel', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 22</a></td>
<td class="nump">37,923,110<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightHPtTwoFvFourFiveZerozvd', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 23</a></td>
<td class="num">(36,362,743)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightTmNineNinerFivesrxzWH', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 24</a></td>
<td class="num">(37,923,110)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightThreehDZTSevenkwzEightFiveJ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 25</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightSFwVEighthfTSixHEightQ', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 26</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightZeroyzPmqRSevenKHtZero', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 27</a></td>
<td class="nump">142,650<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfDeferredTaxAssetsAndLiabilitiesZeroThreeFourThreeNineThreeNineThreeEightFiveHMxSixSixDkBGQz', window );">Income Taxes, Deferred Tax Assets And Deferred Tax Liabilities Schedule Of Deferred Tax Assets And Liabilities 28</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
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<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 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<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></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<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>
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<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>
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<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>
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<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>
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<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>
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<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 12</p></div>
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<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>
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<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 26</p></div>
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<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 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>
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<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 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>
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<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 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>
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<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></div>
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<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 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>
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<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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<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 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>
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<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>
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<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 27</p></div>
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<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 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>
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<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 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>
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<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></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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<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 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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777944096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF STOCK OPTION, ACTIVITY (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($) </div>
<div>yr</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightdMQkdZeroGFiveHZvv', window );">Share-based Compensation Schedule Of Stock Option, Activity 1</a></td>
<td class="nump">$ 4,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightcHwEightSevenCXBBsyc', window );">Share-based Compensation Schedule Of Stock Option, Activity 2</a></td>
<td class="nump">14.05<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTworOneZXJZeropZdLThree', window );">Share-based Compensation Schedule Of Stock Option, Activity 3 | yr</a></td>
<td class="nump">1.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightJwOnexGfWFiveFourgrg', window );">Share-based Compensation Schedule Of Stock Option, Activity 4</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGhNFiveFiverflzfnt', window );">Share-based Compensation Schedule Of Stock Option, Activity 5</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightwfGSixOneTKEightyVbk', window );">Share-based Compensation Schedule Of Stock Option, Activity 6</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightBgFiveSevenSSevencxZerogdH', window );">Share-based Compensation Schedule Of Stock Option, Activity 7</a></td>
<td class="nump">$ 4,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightVmZeroSixXFKEightxJTwoD', window );">Share-based Compensation Schedule Of Stock Option, Activity 8</a></td>
<td class="nump">14.05<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightDFourNNineKkcspGlg', window );">Share-based Compensation Schedule Of Stock Option, Activity 9 | yr</a></td>
<td class="nump">0.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightThreeNinexrCFourtwSthk', window );">Share-based Compensation Schedule Of Stock Option, Activity 10</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightSevenzSixhSevenyqxQPtJ', window );">Share-based Compensation Schedule Of Stock Option, Activity 11</a></td>
<td class="num">$ (4,200)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightpzgKvqkmFourvOneQ', window );">Share-based Compensation Schedule Of Stock Option, Activity 12</a></td>
<td class="num">(14.05)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGmqCgDVMWZVf', window );">Share-based Compensation Schedule Of Stock Option, Activity 13</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightHnPThreeEightrkOneOnettG', window );">Share-based Compensation Schedule Of Stock Option, Activity 14</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightOneFiveTSevensFiveGwqJTt', window );">Share-based Compensation Schedule Of Stock Option, Activity 15</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightxFourWZXdsfnhqFive', window );">Share-based Compensation Schedule Of Stock Option, Activity 16</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightRmJEightlThreephKpZT', window );">Share-based Compensation Schedule Of Stock Option, Activity 17</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightbPVrZVVGdqSevenD', window );">Share-based Compensation Schedule Of Stock Option, Activity 18</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTFlqSevenmTSixZeroFourVd', window );">Share-based Compensation Schedule Of Stock Option, Activity 19</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightPSixbmxKNineSfSBR', window );">Share-based Compensation Schedule Of Stock Option, Activity 20</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightskQRWyFivemOneThreesD', window );">Share-based Compensation Schedule Of Stock Option, Activity 21</a></td>
<td class="nump">$ 0<span></span>
</td>
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<div style="display: none;">
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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>Share-based Compensation Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightBgFiveSevenSSevencxZerogdH</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>Share-based Compensation Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightDFourNNineKkcspGlg</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGhNFiveFiverflzfnt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGhNFiveFiverflzfnt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGmqCgDVMWZVf">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightGmqCgDVMWZVf</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightHnPThreeEightrkOneOnettG">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightHnPThreeEightrkOneOnettG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightJwOnexGfWFiveFourgrg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightJwOnexGfWFiveFourgrg</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightOneFiveTSevensFiveGwqJTt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightOneFiveTSevensFiveGwqJTt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightPSixbmxKNineSfSBR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightPSixbmxKNineSfSBR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightRmJEightlThreephKpZT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightRmJEightlThreephKpZT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightSevenzSixhSevenyqxQPtJ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightSevenzSixhSevenyqxQPtJ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTFlqSevenmTSixZeroFourVd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTFlqSevenmTSixZeroFourVd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightThreeNinexrCFourtwSthk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightThreeNinexrCFourtwSthk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTworOneZXJZeropZdLThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightTworOneZXJZeropZdLThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightVmZeroSixXFKEightxJTwoD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightVmZeroSixXFKEightxJTwoD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightbPVrZVVGdqSevenD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightbPVrZVVGdqSevenD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightcHwEightSevenCXBBsyc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightcHwEightSevenCXBBsyc</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightdMQkdZeroGFiveHZvv">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightdMQkdZeroGFiveHZvv</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightpzgKvqkmFourvOneQ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightpzgKvqkmFourvOneQ</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</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></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightskQRWyFivemOneThreesD</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightwfGSixOneTKEightyVbk</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Stock Option, Activity 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 style="white-space:nowrap;">cbak_ScheduleOfStockOptionActivityZeroThreeFourThreeNineThreeNineThreeEightxFourWZXdsfnhqFive</td>
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<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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<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R97.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6780717792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF NON-VESTED RESTRICTED SHARES GRANTED ON APRIL 19, 2016 (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightQFourSixChnCThreevcNz', window );">Share-based Compensation Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 1</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightlpvCbwMMCJSixr', window );">Share-based Compensation Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 2</a></td>
<td class="nump">500,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightZMyFourbbPTRtgy', window );">Share-based Compensation Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightNNyTTyKKzDqp', window );">Share-based Compensation Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 4</a></td>
<td class="num">(8,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightWLBNineSixHLLsQqNine', window );">Share-based Compensation Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 5</a></td>
<td class="nump">$ 492,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightNNyTTyKKzDqp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 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 style="white-space:nowrap;">cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightNNyTTyKKzDqp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightQFourSixChnCThreevcNz">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 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 style="white-space:nowrap;">cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightQFourSixChnCThreevcNz</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightWLBNineSixHLLsQqNine">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 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 style="white-space:nowrap;">cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightWLBNineSixHLLsQqNine</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightZMyFourbbPTRtgy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 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 style="white-space:nowrap;">cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightZMyFourbbPTRtgy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightlpvCbwMMCJSixr">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Schedule Of Non-vested Restricted Shares Granted On April 19, 2016 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 style="white-space:nowrap;">cbak_ScheduleOfNonvestedRestrictedSharesGrantedOnAprilOneNineTwoZeroOneSixZeroThreeFourThreeNineThreeNineThreeEightlpvCbwMMCJSixr</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>113
<FILENAME>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6792399744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Earnings Per Share, Basic and Diluted (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkgWvThreehnTwoZerofW', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 1</a></td>
<td class="nump">$ 14,042,689<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightHmNqXTFourZffnC', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 2</a></td>
<td class="num">(12,652,194)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightOneztEightdcTXZTrTwo', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 3</a></td>
<td class="nump">1,831,237<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightLTnFourFiveZeroWgZerocFn', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 4</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightyrOnenSevenOneSixqSixgMc', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 5</a></td>
<td class="nump">15,873,926<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEighttnzCtDyFivezbGP', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 6</a></td>
<td class="num">(12,652,194)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJlnSixvfqPTThreekP', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 7</a></td>
<td class="nump">12,718,388<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightSMPzCOneJBLDyN', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 8</a></td>
<td class="nump">17,786,374<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEighthvSixsJyTwoJfBWZ', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 9</a></td>
<td class="nump">162,733<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwoFEightpTMNcTwM', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 10</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightdRgxdFourGPpFourGD', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 11</a></td>
<td class="nump">12,881,121<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightSixpnrMSixqWFiveZeroyc', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 12</a></td>
<td class="nump">$ 17,786,374<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightxZeroDJtRNineSixTtpF', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 13</a></td>
<td class="nump">1.10<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightThreeyczbnhLgWDb', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 14</a></td>
<td class="num">(0.71)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightKFournFykRXTwpR', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 15</a></td>
<td class="nump">0.14<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightQsnPxZeroBSevenhpZf', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 16</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkFznTTlSevenZmn', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 17</a></td>
<td class="nump">1.24<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightGZHtSixDDNSixZerozV', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 18</a></td>
<td class="num">(0.71)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightZhJzFourKbdksTg', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 19</a></td>
<td class="nump">1.09<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightrJywzFivemyFnKJ', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 20</a></td>
<td class="num">(0.71)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightTRWHwrnqJvcn', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 21</a></td>
<td class="nump">0.14<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwowsDGFiveTWwNineV', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 22</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightVrLGSevenRMRsSevenJK', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 23</a></td>
<td class="nump">1.23<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightyTwonTwoWDFourNinehbEightT', window );">(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 24</a></td>
<td class="num">(0.71)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightGZHtSixDDNSixZerozV">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightGZHtSixDDNSixZerozV</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightHmNqXTFourZffnC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightHmNqXTFourZffnC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwoFEightpTMNcTwM">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings 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>
<td style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwoFEightpTMNcTwM</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwowsDGFiveTWwNineV">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJTwowsDGFiveTWwNineV</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJlnSixvfqPTThreekP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings 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>
<td style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightJlnSixvfqPTThreekP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightKFournFykRXTwpR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightKFournFykRXTwpR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightLTnFourFiveZeroWgZerocFn">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightLTnFourFiveZeroWgZerocFn</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightOneztEightdcTXZTrTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightOneztEightdcTXZTrTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkFznTTlSevenZmn">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkFznTTlSevenZmn</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkgWvThreehnTwoZerofW">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings 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>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightPkgWvThreehnTwoZerofW</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightQsnPxZeroBSevenhpZf">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightQsnPxZeroBSevenhpZf</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightSMPzCOneJBLDyN">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightSMPzCOneJBLDyN</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings 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;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings 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">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightrJywzFivemyFnKJ</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEighttnzCtDyFivezbGP</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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightxZeroDJtRNineSixTtpF</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings Per Share Schedule Of Earnings Per Share, Basic And Diluted 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 style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightyTwonTwoWDFourNinehbEightT</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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(loss) Earnings 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>
<td style="white-space:nowrap;">cbak_ScheduleOfEarningsPerShareBasicAndDilutedZeroThreeFourThreeNineThreeNineThreeEightyrOnenSevenOneSixqSixgMc</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6775367168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF CAPITAL COMMITMENTS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightThreeZeroMlVFourJVpOneSevenC', window );">Commitments And Contingencies Schedule Of Capital Commitments 1</a></td>
<td class="nump">$ 1,819,977<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightWygqrkxcfwhT', window );">Commitments And Contingencies Schedule Of Capital Commitments 2</a></td>
<td class="nump">3,302,524<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightKMlGZeroTwoMThreeQGVy', window );">Commitments And Contingencies Schedule Of Capital Commitments 3</a></td>
<td class="nump">68,718<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightPKzMXFourPvrgOneV', window );">Commitments And Contingencies Schedule Of Capital Commitments 4</a></td>
<td class="nump">469,542<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightDFourmyXPqSSixHkOne', window );">Commitments And Contingencies Schedule Of Capital Commitments 5</a></td>
<td class="nump">15,553,656<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightFourFourDpNinezRHTwoKpz', window );">Commitments And Contingencies Schedule Of Capital Commitments 6</a></td>
<td class="nump">9,895,996<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightNinelTEighttBfzKSBThree', window );">Commitments And Contingencies Schedule Of Capital Commitments 7</a></td>
<td class="nump">17,442,351<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEighttrnZhkzCTPbP', window );">Commitments And Contingencies Schedule Of Capital Commitments 8</a></td>
<td class="nump">$ 13,668,062<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightDFourmyXPqSSixHkOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Of Capital Commitments 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightDFourmyXPqSSixHkOne</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</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>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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightFourFourDpNinezRHTwoKpz</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td>xbrli:monetaryItemType</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>Commitments And Contingencies Schedule Of Capital Commitments 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightKMlGZeroTwoMThreeQGVy</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Of Capital Commitments 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightNinelTEighttBfzKSBThree</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<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_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightPKzMXFourPvrgOneV">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightPKzMXFourPvrgOneV</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightThreeZeroMlVFourJVpOneSevenC">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Of Capital Commitments 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightThreeZeroMlVFourJVpOneSevenC</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</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_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightWygqrkxcfwhT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Of Capital Commitments 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEightWygqrkxcfwhT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEighttrnZhkzCTPbP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 Of Capital Commitments 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 style="white-space:nowrap;">cbak_ScheduleOfCapitalCommitmentsZeroThreeFourThreeNineThreeNineThreeEighttrnZhkzCTPbP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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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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<DOCUMENT>
<TYPE>XML
<SEQUENCE>115
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954730160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF REVENUE BY MAJOR CUSTOMERS BY REPORTING SEGMENTS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightThreeNhJsFourTwotcSixDV', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 1</a></td>
<td class="nump">$ 6,036,172<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightylHNineqOnesSixXSevenOneB', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 2</a></td>
<td class="nump">43.41%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSixThreeTwoqGNineEightLlGF', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 3</a></td>
<td class="nump">$ 2,252,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightqQFvmzKMgOneLm', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 4</a></td>
<td class="nump">16.20%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightTwowJtNfxrgbpL', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 5</a></td>
<td class="nump">$ 1,470,579<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightCFiveGpZSixrDByws', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 6</a></td>
<td class="nump">10.58%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightEightZNineLxRBddTwoLd', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 7</a></td>
<td class="nump">$ 3,574,273<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightRZeroXhBzMrgTgy', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 8</a></td>
<td class="nump">34.47%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSpNineGWcrtbsH', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 9</a></td>
<td class="nump">$ 2,442,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightQbsyfZTWkFourts', window );">Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 10</a></td>
<td class="nump">23.56%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightCFiveGpZSixrDByws">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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 style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightCFiveGpZSixrDByws</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td>num:percentItemType</td>
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<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightEightZNineLxRBddTwoLd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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 style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightEightZNineLxRBddTwoLd</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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 style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSixThreeTwoqGNineEightLlGF</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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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 class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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 style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightFourSpNineGWcrtbsH</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 10</p></div>
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<td style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightQbsyfZTWkFourts</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 8</p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightRZeroXhBzMrgTgy</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightThreeNhJsFourTwotcSixDV</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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 style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightTwowJtNfxrgbpL</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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 style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightqQFvmzKMgOneLm</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Revenue By Major Customers By Reporting Segments 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">
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<td style="white-space:nowrap;">cbak_ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroThreeFourThreeNineThreeNineThreeEightylHNineqOnesSixXSevenOneB</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td>num:percentItemType</td>
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<title></title>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6778597888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmZerohZerobgHzXpZeros', window );">Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 1</a></td>
<td class="nump">$ 3,146,177<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightNineTFbSixygrKJFy', window );">Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 2</a></td>
<td class="nump">65.93%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightsshHThreebTWpNineThrees', window );">Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 3</a></td>
<td class="nump">$ 763,738<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmnfZnLMSevenlRtH', window );">Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 4</a></td>
<td class="nump">16.01%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightrfNineThreerTwolnFZeroml', window );">Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 5</a></td>
<td class="nump">$ 1,529,703<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSNineZeroWZeroLOneTwoOneQNineV', window );">Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 6</a></td>
<td class="nump">64.21%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightNineTFbSixygrKJFy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightNineTFbSixygrKJFy</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSNineZeroWZeroLOneTwoOneQNineV">
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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>Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightSNineZeroWZeroLOneTwoOneQNineV</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmZerohZerobgHzXpZeros">
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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>Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmZerohZerobgHzXpZeros</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmnfZnLMSevenlRtH">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightmnfZnLMSevenlRtH</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightrfNineThreerTwolnFZeroml">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total 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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightrfNineThreerTwolnFZeroml</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightsshHThreebTWpNineThrees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedule Of Customer Accounted For More Than 10% Of The Company's Total Trade Accounts Receivable 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 style="white-space:nowrap;">cbak_ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroThreeFourThreeNineThreeNineThreeEightsshHThreebTWpNineThrees</td>
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<td>xbrli:monetaryItemType</td>
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<td>na</td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6954177200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULLE OF TRANSACTIONS WITH THE FORMER SUBSIDIARIES (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightvFfyGRxPPThreesK', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 1</a></td>
<td class="nump">$ 10,536,887<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightrhtndPlTTFZSix', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 2</a></td>
<td class="nump">2,743,618<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightThhSixPwNineSevenrHBN', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightgHFiverWxncrlqz', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 4</a></td>
<td class="nump">5,565,461<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightMNLOnevFhGtLxB', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 5</a></td>
<td class="nump">395,593<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightskGXHFourkXySSevenN', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 6</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightXZtyCSNineqZerofJL', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 7</a></td>
<td class="nump">1,470,579<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightgfqxTflDEightgkm', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 8</a></td>
<td class="nump">636,331<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightsZeroFFourFiveDEightFLwSevenL', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 9</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightJFTEightRmwQTTlk', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 10</a></td>
<td class="nump">102,322<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightKThreelcFiveThreeVSBrPN', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 11</a></td>
<td class="nump">298,983<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightNineDlsbTFOneTwoFourRC', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 12</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightFiveNtnsZXsJXLb', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 13</a></td>
<td class="nump">17,063<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightCFiverykThreegFEightEightZw', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 14</a></td>
<td class="nump">576<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightLmVBSevenVPDkCNineQ', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 15</a></td>
<td class="nump">1,377,004<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightDJlGyEightLDTHbh', window );">Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 16</a></td>
<td class="nump">$ 836,425<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightCFiverykThreegFEightEightZw">
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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>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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 style="white-space:nowrap;">cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightCFiverykThreegFEightEightZw</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>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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 style="white-space:nowrap;">cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightDJlGyEightLDTHbh</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>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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 style="white-space:nowrap;">cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightKThreelcFiveThreeVSBrPN</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>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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>
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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>Concentrations And Credit Risk Schedulle Of Transactions With The Former Subsidiaries 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 style="white-space:nowrap;">cbak_SchedulleOfTransactionsWithTheFormerSubsidiariesZeroThreeFourThreeNineThreeNineThreeEightThhSixPwNineSevenrHBN</td>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6775107248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF NET REVENUES FROM MANUFACTURE OF BATTERIES BY PRODUCTS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightRNineLSixNFivemzySixMd', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 1</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightwSixFourpbEighttgHdThreeM', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 2</a></td>
<td class="nump">6,488,149<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightWVPXGXfsfvTH', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightGWZhnPBWwtqP', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 4</a></td>
<td class="nump">553,390<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEighttXDHGTCdOnebSixl', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 5</a></td>
<td class="nump">13,904,414<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightSixzNineSixMyHOneZeroPBs', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 6</a></td>
<td class="nump">3,327,905<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightDRSThreeSMEightthrNineN', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 7</a></td>
<td class="nump">13,904,414<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightOneCTwoDEightTTySixpMb', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 8</a></td>
<td class="nump">$ 10,369,444<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightDRSThreeSMEightthrNineN">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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 style="white-space:nowrap;">cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightDRSThreeSMEightthrNineN</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightOneCTwoDEightTTySixpMb</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroThreeFourThreeNineThreeNineThreeEightRNineLSixNFivemzySixMd</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Products 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>
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<head>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791133248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF NET REVENUES FROM MANUFACTURE OF BATTERIES BY GEOGRAPHICAL AREAS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightfxsBnRGzzhsn', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 1</a></td>
<td class="nump">$ 13,904,414<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightXwgnnhfLMPThreeFive', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 2</a></td>
<td class="nump">9,017,227<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightTJPNineEightPMFivedRLZ', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 3</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightShnZcrFiveBTRcT', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 4</a></td>
<td class="nump">456,795<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightMRgBRBNSevenKHKW', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 5</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightbWVFourEightmXTBgNS', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 6</a></td>
<td class="nump">412,963<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightShplGQwsJHCG', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 7</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightnFTEightCdTShcLK', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 8</a></td>
<td class="nump">258,248<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightNinebdPdxnffZeroDEight', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 9</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightGPdgMZpNZeroknZero', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 10</a></td>
<td class="nump">224,211<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightZSixfTwoVctZFiveKfR', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 11</a></td>
<td class="nump">13,904,414<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroThreeFourThreeNineThreeNineThreeEightKxLhLBXSixfKlN', window );">Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 12</a></td>
<td class="nump">$ 10,369,444<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 6</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 1</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Segment Information Schedule Of Net Revenues From Manufacture Of Batteries By Geographical Areas 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>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6777524640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Condensed Income Statement (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightbZSevencEightpFourrfSGR', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 1</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEighthFourzdgrFourcNFourlV', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 2</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightKSixCtWvKxNdHT', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 3</a></td>
<td class="num">(795,167)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightPTSevenqTnMNineHTwoPd', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 4</a></td>
<td class="num">(1,565,530)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightTNXvNineCtFGMtV', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 5</a></td>
<td class="num">(848,679)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightvFSixsTwobwRwDtT', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 6</a></td>
<td class="num">(439,009)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEighttzZeroczFWFiveFourVZJ', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 7</a></td>
<td class="num">(1,643,846)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightvThreeCJFWzWrdQFour', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 8</a></td>
<td class="num">(2,004,539)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightDThreelPlcFourssSixTw', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 9</a></td>
<td class="num">(1,643,846)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightMTwoDKGZyFourtRbG', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 10</a></td>
<td class="num">(2,004,539)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightqZeroBVkqykwpnr', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 11</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightPBpfmLsKThreedSixT', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 12</a></td>
<td class="nump">182,708<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightqPNmThreeHwZTSgP', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 13</a></td>
<td class="num">(1,643,846)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightWXBHVxTwotTThreetW', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 14</a></td>
<td class="num">(1,821,831)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightlmmCThreeTwoXZxFiveEightEight', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 15</a></td>
<td class="nump">17,517,772<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightHbNXGNKHDVRc', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 16</a></td>
<td class="num">(10,830,363)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightSsEightkSixThreeFourpppTZero', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 17</a></td>
<td class="nump">15,873,926<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightTmZVrSdVpggEight', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 18</a></td>
<td class="num">$ (12,652,194)<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightDThreelPlcFourssSixTw</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightHbNXGNKHDVRc</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightMTwoDKGZyFourtRbG</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightPTSevenqTnMNineHTwoPd</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightSsEightkSixThreeFourpppTZero</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightTNXvNineCtFGMtV</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightTmZVrSdVpggEight</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightWXBHVxTwotTThreetW</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightbZSevencEightpFourrfSGR</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEighthFourzdgrFourcNFourlV</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightlmmCThreeTwoXZxFiveEightEight</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightqPNmThreeHwZTSgP</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightqZeroBVkqykwpnr</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEighttzZeroczFWFiveFourVZJ</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightvFSixsTwobwRwDtT</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Income Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedIncomeStatementZeroThreeFourThreeNineThreeNineThreeEightvThreeCJFWzWrdQFour</td>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6791053232">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Condensed Balance Sheet (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightzrTTThreerMJqnpZero', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 3</a></td>
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</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightDZwfBkzSevenNinedZeroW', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 5</a></td>
<td class="nump">23,279,070<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightOneZWmgHNbTSixzJ', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 6</a></td>
<td class="nump">16,684,482<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNsDSrThreeqKslgk', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 7</a></td>
<td class="nump">23,279,070<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightrEighthxLxxWLFiveJb', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 8</a></td>
<td class="nump">16,684,482<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightThreegnMzbNineEightNineTTw', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 9</a></td>
<td class="nump">1,610,183<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightCcFiveKnntSixZbQB', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 10</a></td>
<td class="nump">1,594,486<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightqwTNWCbFivebcOneS', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 11</a></td>
<td class="nump">1,610,183<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightSixfcVSixZeroSNinexxbm', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 12</a></td>
<td class="nump">1,594,486<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNlySevencNCgZeroSixNFive', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 13</a></td>
<td class="nump">21,668,887<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZThreeEightgSixPhSevenMlSixp', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 14</a></td>
<td class="nump">15,089,996<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNNinePNPhrhMNVTwo', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 15</a></td>
<td class="nump">23,279,070<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightFourCblTSZBSNNZero', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 16</a></td>
<td class="nump">$ 16,684,482<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightCcFiveKnntSixZbQB">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightCcFiveKnntSixZbQB</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightDZwfBkzSevenNinedZeroW</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance 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></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightFourCblTSZBSNNZero</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightHVKcSixlvrQMSixZ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNNinePNPhrhMNVTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNlySevencNCgZeroSixNFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNlySevencNCgZeroSixNFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightNsDSrThreeqKslgk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightOneZWmgHNbTSixzJ">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightOneZWmgHNbTSixzJ</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</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_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightSixfcVSixZeroSNinexxbm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightSixfcVSixZeroSNinexxbm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightThreegnMzbNineEightNineTTw">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightThreegnMzbNineEightNineTTw</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></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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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZThreeEightgSixPhSevenMlSixp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZThreeEightgSixPhSevenMlSixp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<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_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZeroRSevenVMLkXMEightzThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Balance Sheet 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedBalanceSheetZeroThreeFourThreeNineThreeNineThreeEightZeroRSevenVMLkXMEightzThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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</table></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.6.0.2</span><table class="report" border="0" cellspacing="2" id="idp6792393216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule Of Condensed Cash Flow Statement (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightkTVNwbLEightFCJSeven', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 1</a></td>
<td class="nump">$ 15,873,926<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightbbSSixwmxhJCGs', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 2</a></td>
<td class="num">(12,652,194)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightvWlZhZbVFiveSevenNTwo', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 3</a></td>
<td class="num">(17,517,772)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightEightNineFourgnPFourJSevenKbG', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 4</a></td>
<td class="nump">10,830,363<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightNineLxxJcHvThreeDMw', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 5</a></td>
<td class="nump">7,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightdxfKFourgvSxyyG', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 6</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightfCggBNhGwwNineh', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 7</a></td>
<td class="nump">750,167<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightBBZeroSixdKEightkSixqQH', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 8</a></td>
<td class="nump">1,462,197<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxOneEightFourffRQGMSevenThree', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 9</a></td>
<td class="num">(27,501)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFourEightTwoQThreeKFouryFourFpEight', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 10</a></td>
<td class="num">(15,697)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEighttXXNineWSevenSevenJyThreeNd', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 11</a></td>
<td class="num">(914,180)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightNineXkRdQZeromWGEighth', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 12</a></td>
<td class="num">(375,331)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFivecNineLGFRqPlRT', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 13</a></td>
<td class="nump">914,180<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightsHQbZZmwNineTkt', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 14</a></td>
<td class="num">(5,141,269)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightzzLSJvFoursFSFSeven', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 15</a></td>
<td class="nump">914,180<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightqQlGHOneDHTwoTFEight', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 16</a></td>
<td class="num">(5,141,269)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightDVTTfFiveRThreevhHz', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 17</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightVmdZmFiveMSLHXSix', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 18</a></td>
<td class="nump">5,516,600<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFiveThreehPMLSixOnebJTwob', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 19</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightTOneThreeXlrXHLEightThreew', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 20</a></td>
<td class="nump">5,516,600<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightKRMlvLFourTwozVtG', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 21</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightBvdQTFourFivezxNineTR', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 22</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightpBGsppLfTQSevenl', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 23</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightTXMSVqWSixczThreec', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 24</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxSQVdRnEightlCTt', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 25</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightrpGvqCEightdKTSTwo', window );">China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 26</a></td>
<td class="nump">$ 0<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightBBZeroSixdKEightkSixqQH</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightBvdQTFourFivezxNineTR</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
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<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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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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>
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<td style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightDVTTfFiveRThreevhHz</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cbak_</td>
</tr>
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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></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightEightNineFourgnPFourJSevenKbG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFiveThreehPMLSixOnebJTwob">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFiveThreehPMLSixOnebJTwob</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFivecNineLGFRqPlRT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFivecNineLGFRqPlRT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFourEightTwoQThreeKFouryFourFpEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightFourEightTwoQThreeKFouryFourFpEight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightKRMlvLFourTwozVtG">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightKRMlvLFourTwozVtG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightNineLxxJcHvThreeDMw">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightNineLxxJcHvThreeDMw</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightNineXkRdQZeromWGEighth">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightNineXkRdQZeromWGEighth</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightTOneThreeXlrXHLEightThreew">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightTOneThreeXlrXHLEightThreew</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightTXMSVqWSixczThreec">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightTXMSVqWSixczThreec</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightVmdZmFiveMSLHXSix">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightVmdZmFiveMSLHXSix</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightbbSSixwmxhJCGs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightbbSSixwmxhJCGs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightdxfKFourgvSxyyG">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightdxfKFourgvSxyyG</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightfCggBNhGwwNineh">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightfCggBNhGwwNineh</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightkTVNwbLEightFCJSeven">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightkTVNwbLEightFCJSeven</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightpBGsppLfTQSevenl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightpBGsppLfTQSevenl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightqQlGHOneDHTwoTFEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightqQlGHOneDHTwoTFEight</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightrpGvqCEightdKTSTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightsHQbZZmwNineTkt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<tr>
<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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEighttXXNineWSevenSevenJyThreeNd</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightvWlZhZbVFiveSevenNTwo</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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxOneEightFourffRQGMSevenThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxSQVdRnEightlCTt">
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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>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightxSQVdRnEightlCTt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightzzLSJvFoursFSFSeven">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>China Bak Battery, Inc. (parent Company) Schedule Of Condensed Cash Flow Statement 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 style="white-space:nowrap;">cbak_ScheduleOfCondensedCashFlowStatementZeroThreeFourThreeNineThreeNineThreeEightzzLSJvFoursFSFSeven</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
