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Concentrations and Credit Risk (Tables)

3 Months Ended

Dec. 31, 2016

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

			Three months ended December 31,
			2015						2016
	Customer A	$	2,436,471			44.29%		$	*			*
	Customer B		1,202,286			21.86%			*			*
	Customer C		947,653			17.23%			*			*
	Tianjin New Energy (note 12)		*			*			2,352,577			67.21%
	Customer D		*			*			559,646			15.99%

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

			September 30, 2016						December 31, 2016
	Customer A	$	1,529,703			64.21%		$	1,286,206			52.11%
	Customer D		*			*			857,180			34.73%

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

			Three months ended December 31,
			2015			2016
	Purchase of inventories from
	BAK Tianjin	$	3,044,905		$	-
	Shenzhen BAK		5,344			1,547,424
	Sales of finished goods to
	BAK Tianjin		341,230			7,296
	Shenzhen BAK		-			30,601
	Zhengzhou BAK Battery Co., Ltd*		-			2,693
	Sales of raw materials to
	Shenzhen BAK		598,319			-

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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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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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