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INCOME (LOSS) PER SHARE | 12 Months Ended
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Sep. 30, 2014
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, |
|  | 2012 |  | 2013 |  | 2014 |
|  | RMB |  | RMB |  | RMB |
Net income (loss) (numerator), basic and diluted |  |  | (1,434) |  |  | 7,494 |  |  | (9,527) |
Shares (denominator): |  |  |  |  |  |  |  |  |  |
Common stock outstanding |  |  | 23,382,812 |  |  | 22,905,926 |  |  | 22,743,853 |
Weighted average common stock outstanding used in computing basic income per share |  |  | 23,382,812 |  |  | 23,259,127 |  |  | 22,743,853 |
Add: Share options |  |  | - |  |  | 19,316 |  |  | - |
Weighted average common stock outstanding used in computing diluted income per share |  |  | 23,382,812 |  |  | 23,278,443 |  |  | 22,743,853 |
Net income (loss) per share-basic |  |  | (0.06) |  |  | 0.32 |  |  | (0.42) |
Net income (loss) per share-diluted |  |  | (0.06) |  |  | 0.32 |  |  | (0.42) |
For the year ended September 30, 2013, the effect of conversion and exercise of the Company’s outstanding options are included as their effect is dilutive. For the year ended September 30, 2012 and 2014, the effect of the outstanding options was anti-dilutive.

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