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INCOME (LOSS) PER SHARE
 12 Months Ended
Sep. 30, 2012
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

19.         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,		  
    2010     2011     2012  
    RMB     RMB     RMB  
                   
Net income (loss) (numerator), basic and diluted     49,053       (23,079 )     (1,434 )
                         
Shares (denominator):                        
Common stock outstanding     23,292,412       23,382,812       23,382,812  
Weighted average common stock outstanding used in computing basic income per share     23,189,464       23,351,615       23,382,812  
                         
Add:  Share options     147,801       -       -  
Weighted average common stock outstanding used in computing diluted income per share     23,337,265       23,351,615       23,382,812  
                         
Net income (loss) per share-basic     2.12       (1.00 )     (0.06 )
                         
Net income (loss) per share-diluted     2.10       (1.00 )     (0.06 )

 

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 2012, the effect of the outstanding options was anti-dilutive.