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EQUITY INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2012

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Investments in and Advances to Affiliates, Schedule of Investments [Table Text Block]

Equity investments consist of the following:

		September 30,
		2011			2012
		RMB			RMB
Equity method investment			20,503			3,712
Cost method investment			-			18,721
			20,503			22,433

Equity Method Investments [Table Text Block]

A summary of the financial information of Liyu is set forth below:

Balance sheets:		September 30,
		2011			2012
		RMB			RMB
Current assets			8,287			14,091
Non-current assets			4,290			5,783
Total assets			12,577			19,874
Current and total liabilities			(6,412)			(7,275)
Total shareholders’ equity			6,165			12,599

Operating results:		Year ended September 30,
		2010			2011			2012
		RMB			RMB			RMB
Revenue			10,830			19,027			19,038
Income from operations			1,714			11,304			11,818
Net income			1,655			9,845			13,434

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- Definition

Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571

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A tabular presentation of the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates, as prescribed by the SEC. It reflects specified information about ownership, financial results from, and financial position in such entities. Includes the tabular presentations that disaggregate investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates.

+ References

No definition available.

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