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PLANT AND EQUIPMENT, NET | 12 Months Ended
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Sep. 30, 2014
Property, Plant and Equipment [Abstract] |
Property, Plant and Equipment Disclosure [Text Block] |
| 9. | PLANT AND EQUIPMENT, NET
Plant and equipment, net consist of the following:
|  | September 30, |
|  | 2013 |  | 2014 |
|  | RMB |  | RMB |
Plant and building |  |  | 252,842 |  |  | 252,837 |
Machinery and equipment |  |  | 144,939 |  |  | 158,640 |
Furniture and office equipment |  |  | 12,168 |  |  | 10,776 |
Motor vehicles |  |  | 11,773 |  |  | 10,979 |
Total |  |  | 421,722 |  |  | 433,232 |
Accumulated depreciation |  |  | (82,284) |  |  | (98,442) |
Construction in progress |  |  | 15,297 |  |  | 3,736 |
Plant and equipment, net |  |  | 354,735 |  |  | 338,526 |
Included in plant and building with net values of RMB191,729 and RMB196,066 have been pledged for bank loans as of September 30, 2013 and 2014. The depreciation expenses for the years ended September 30, 2012, 2013 and 2014 were RMB12,803, RMB22,262, and RMB21,832, respectively. The interests amounted to RMB678, RMB nil and RMB nil, respectively, we recapitalized as borrowing cost in property, plant and equipment for the years ended September 30, 2012, 2013 and 2014. Construction in progress mainly refers to the new office buildings, production lines and other production facilities under construction.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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