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PLANT AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

9.

PLANT AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

		September 30,
		2011				2012
		RMB				RMB

Plant and building			140,301				155,343
Machinery and equipment			52,972				73,824
Furniture and office equipment			11,466				11,536
Motor vehicles			18,338				10,194
Leasehold improvements			212				212

Total			223,289				251,109
Accumulated depreciation			(61,438	)			(66,000	)
Construction in progress			28,243				131,976

Plant and equipment, net			190,094				317,085

Included in plant and building with net values of RMB6,882 and RMB35,570 have been pledged for bank loans as of September 30, 2011 and 2012.

The depreciation expenses for the years ended September 30, 2010, 2011 and 2012 were RMB11,531, RMB16,235, and RMB12,803, respectively.

Construction in progress refers to mainly the new office buildings, production lines and other production facilities under construction.

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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