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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes expenses consists of the following:

		Year ended September 30,
		2010			2011			2012
		RMB			RMB			RMB
Current			4,046			6,991			589
Deferred			5,273			6,739			1,273
			9,319			13,730			1,862

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The principal components of the deferred income tax assets are as follows:

		September 30,
		2011			2012
		RMB			RMB
Non-current deferred tax assets:
Net operating loss carry forward			20,928			33,265
Impairment on inventory			3,634			5,772
Others			3,498			6,929
Non-current deferred income tax assets			28,060			45,966
Valuation allowances			(25,032)			(44,211)
Net non-current deferred income tax assets			3,028			1,755

Summary of Operating Loss Carryforwards [Table Text Block]

The expiration period of unused tax losses is as follows:

		Year ended September 30,
		2011			2012
		RMB			RMB
Calendar year ending,
2012			11,694			11,694
2013			25,586			15,747
2014			188			-
2015			11,042			10,997
2016			45,944			54,491
2017			-			77,399
			94,454			170,328

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliation between total income tax expenses and the amount computed by applying the statutory income tax rate to income before taxes is as follows:

		Year ended September 30,
		2010			2011			2012
		%			%			%
Statutory rate			25			25			25
Effect of preferential tax treatment			(10)			(550)			218
Effect of different tax jurisdiction			4			307			(156)
Permanent book-tax difference			-			403			1,757
Effect of changes of applicable tax rate			-			-			-
Change in valuation allowance			(5)			998			(2,078)
Under (over) provision in prior year			(2)			256			32
Effective income tax rate			12			1,439			(202)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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