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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.