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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2013

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,
		2011		2012		2013
		RMB		RMB		RMB
Current		6,991		589		2,707
Deferred		6,739		1,273		1,755
		13,730		1,862		4,462

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

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

		September 30,
		2012		2013
		RMB		RMB
Non-current deferred tax assets:
Net operating loss carry forward		33,265		19,117
Impairment on inventory		5,772		10,946
Others		6,929		8,755
Non-current deferred income tax assets		45,966		38,818
Valuation allowances		(44,211)		(38,818)
Net non-current deferred income tax assets		1,755		-

Summary of Operating Loss Carryforwards [Table Text Block]

The expiration period of unused tax losses is as follows:

		Year ended
		September 30,
		2012		2013
		RMB		RMB
Calendar year ending,
2013		15,747		12,836
2014		-		-
2015		10,997		10,997
2016		54,491		15,141
2017		77,399		24,807
2018		-		14,067
		158,634		77,848

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,
		2011		2012		2013
		%		%		%
Statutory rate		25		25		25
Effect of preferential tax treatment		(550)		218		(30)
Effect of different tax jurisdiction		307		(156)		10
Permanent book-tax difference		403		1,757		(4)
Change in valuation allowance		998		(2,078)		76
Utilization of tax loss previously not recognized		-		-		(43)
Under/(Over) provision in prior year		256		32		(2)
Effective income tax rate		1,439		(202)		32

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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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-Publisher FASB

-Name Accounting Standards Codification

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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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