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INVENTORIES

12 Months Ended

Sep. 30, 2012

INVENTORIES

Inventories consist of the following:

	September 30,
	2011		2012
	RMB		RMB

Work in progress and supplies		197,118		266,632
Finished goods		34,961		43,459
Provision		(21,253)		(27,547)

		210,826		282,544

As of September 30, 2011 and 2012, goods already delivered to customers but still recorded in finished goods, amounted to RMB10,200 and RMB10,959, respectively. As the Company does not recognize revenues until the selling prices of respective goods have been finalized with the customers, goods delivered to customers as mentioned above will only be transferred to cost of revenues when related revenues is recognized.

Provision for inventories is as below:

	Years ended September 30,
	2011		2012
	RMB		RMB

Balance at beginning of year		22,026		21,253
Additions		12,978		27,453
Write-off		(13,751)		(21,159)

Balance at end of year		21,253		27,547

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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