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Concentrations and Credit Risk (Tables)

12 Months Ended

Sep. 30, 2016

SCHEDULE OF REVENUE BY MAJOR CUSTOMERS BY REPORTING SEGMENTS [Table Text Block]

			2015						2016
	Customer A	$	6,036,172			43.41%		$	*			*
	Customer B		2,252,816			16.20%			*			*
	BAK Tianjin		1,470,579			10.58%			*			*
	Customer C		*			*			3,574,273			34.47%
	Customer D		*			*			2,442,816			23.56%

SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE [Table Text Block]

			2015						2016
	Customer B	$	3,146,177			65.93%		$	*			*
	Customer A		763,738			16.01%			*			*
	Customer C		*			*			1,529,703			64.21%

SCHEDULLE OF TRANSACTIONS WITH THE FORMER SUBSIDIARIES [Table Text Block]

			2015			2016
	Purchase of inventories from
	BAK Tianjin	$	10,536,887		$	2,743,618
	Shenzhen BAK		-			5,565,461
	Tianjin BAK New Energy (Note 13)		395,593			-
	Sales of finished goods to
	BAK Tianjin		1,470,579			636,331
	Shenzhen BAK		-			102,322
	Tianjin BAK New Energy (Note 13)		298,983			-
	Zhengzhou BAK Battery Co., Ltd *		17,063			576
	Sales of raw materials to
	Shenzhen BAK		1,377,004			836,425

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SCHEDULE OF CUSTOMER ACCOUNTED FOR MORE THAN 10% OF THE COMPANY'S TOTAL TRADE ACCOUNTS RECEIVABLE

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Schedule of transaction with former subsidiaries

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- Definition

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.

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