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INCOME (LOSS) PER SHARE (Tables)

12 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

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

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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