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INCOME (LOSS) PER SHARE
 12 Months Ended
Sep. 30, 2013
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,
 
 
 
2011
 
2012
 
2013
 
 
 
RMB
 
RMB
 
RMB
 
 
 
 
 
 
 
 
 
Net income (loss) (numerator),
    basic and diluted
 
(23,079)
 
(1,434)
 
7,494
 
 
 
 
 
 
 
 
 
Shares (denominator):
 
 
 
 
 
 
 
Common stock outstanding
 
23,382,812
 
23,382,812
 
22,905,926
 
Weighted average common stock outstanding
    used in computing basic income per share
 
23,351,615
 
23,382,812
 
23,259,127
 
 
 
 
 
 
 
 
 
Add: Share options
 
-
 
-
 
19,316
 
Weighted average common stock outstanding
    used in computing diluted income per share
 
23,351,615
 
23,382,812
 
23,278,443
 
 
 
 
 
 
 
 
 
Net income (loss) per share-basic
 
(1.00)
 
(0.06)
 
0.32
 
 
 
 
 
 
 
 
 
Net income (loss) per share-diluted
 
(1.00)
 
(0.06)
 
0.32
 
 
As of September 30, 2013, 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.