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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2014

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,
		2012			2013			2014
		RMB			RMB			RMB
Current		589			2,707			677
Deferred		1,273			1,755			-
Reversal of contingent tax liability		-			-			(39,060)
		1,862			4,462			(38,383)

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

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

			September 30,
	2013			2014
	RMB			RMB
Non-current deferred tax assets:
Net operating loss carry forward			19,117			18,214
Impairment on inventory			10,946			10,626
Others			8,755			11,344
Non-current deferred income tax assets			38,818			40,184
Valuation allowances			(38,818)			(40,184)
Net non-current deferred income tax assets			-			-

Summary of Operating Loss Carryforwards [Table Text Block]

The expiration period of unused tax losses is as follows:

			Year ended
			September 30,
	2013			2014
	RMB			RMB
Calendar year ending,
2014			-			-
2015			10,997			10,278
2016			15,141			53,105
2017			24,807			21,254
2018			14,067			5,290
			65,012			89,927

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,
				2012				2013				2014
				%				%				%
Statutory rate				25				25				25
Effect of preferential tax treatment				218				(30)				(2)
Effect of different tax jurisdiction				(156)				10				(3)
Permanent book-tax difference				1,757				(4)				9
Change in valuation allowance				(2,078)				76				(2)
Utilization of tax loss previously not recognized				-				(43)				-
Under/(Over) provision in prior year				32				(2)				(29)
Reversal of contingent tax liability												90
Effective income tax rate				(202)				32				88

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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.

+ References

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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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