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INCOME (LOSS) PER SHARE
 12 Months Ended
Sep. 30, 2011
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
20.
INCOME (LOSS) PER SHARE
 
The following table sets forth the computation of basic and diluted income (loss) per share for the years indicated:
 
   
Year ended
September 30,
  
   
2009
    
2010
    
2011
  
   
RMB
    
RMB
    
RMB
  
                   
Net income (loss) (numerator), basic and diluted
     (40,817 )     49,053       (23,079 )
                         
Shares (denominator):
                        
Common stock outstanding
     23,013,692       23,292,412       23,382,812  
Weighted average common stock outstanding used in computing basic income per share
     23,013,692       23,189,464       23,072,895  
                         
Add: Share options
     -       147,801       -  
Weighted average common stock outstanding used in computing diluted income per share
     23,013,692       23,337,265       23,072,895  
                         
Net income (loss) per share-basic
  
RMB(1.77
 )   
RMB2.12
    
RMB(1.00
 ) 
                         
Net income (loss) per share-diluted
  
RMB(1.77
 )   
RMB2.10
    
RMB(1.00
 ) 
 
As of September 30, 2010, the effect of conversion and exercise of the Company’s outstanding options are included as their effect is dilutive. As of September 30, 2011 and in previous year, the effect of the outstanding options was anti-dilutive.