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Business combinations (Tables)

6 Months Ended

Mar. 31, 2022

Jiangxi Xiangbo

Business Acquisition [Line Items]

Schedule of allocation of the purchase price as of the date of acquisition

​

​	​	​	​	​
​	​	For the six months ended March 31,
​		2022		2022
​		RMB		$
Net tangible assets (i)		75,528,400	​	11,914,312
Goodwill		(5,528,400)	​	(872,084)
Total fair value of purchase price allocation		70,000,000	​	11,042,228
​	​	​	​	​
Consideration		70,000,000	​	11,042,228

​

(i)Net tangible assets consisted of forestry of RMB75.5 million ($11.9 million) as of the date of acquisition.

Guoning Zhonghao

Business Acquisition [Line Items]

Schedule of allocation of the purchase price as of the date of acquisition

​

​	​	​	​	​
​	​	For the six months ended March 31,
​		2022		2022
​		RMB		$
Net tangible liabilities (i)	​	(15,219)	​	(2,401)
Goodwill	​	(20,219)	​	(3,189)
Total fair value of purchase price allocation	​	5,000	​	788
​	​	​	​	​
Consideration	​	5,000	​	788

​

(i) Net tangible liabilities primarily included cash of RMB9,941 ($1,568), other current assets of RMB840 ($133) and other current liabilities of RMB26,000 ($4,101) as of the date of acquisition.

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- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472

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