PLANT AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

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.

- 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.

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