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SEGMENT AND GEOGRAPHIC INFORMATION | 12 Months Ended
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Sep. 30, 2015
Segment Reporting [Abstract] |
Segment Reporting Disclosure [Text Block] |
| 23. | SEGMENT AND GEOGRAPHIC INFORMATION
From June 2015, the Company announced that it has successfully transitioned from a traditional seed company to a biotechnology seed company and is now organized into two business lines: Biotech & Product Development and Seed Production & Distribution. The Company’s reportable segments are strategic business units that require different technology and marketing strategies and offer different products and services. The primary income (loss) measure used for assessing segment performance and making operating decisions is income (loss) from operations (i.e., earnings before non-operating income (expenses), interest and income taxes). The Company’s chief operating decision maker, the Chief Executive Officer, receives and reviews the results of the operations of each separate segment, assesses and manages their performance and makes decisions based on the measures of revenues, cost of revenues, gross profit, operating expenses, net and income (loss) from operations. Other than the information provided below, the Company’s chief operating decision maker does not use any other measures by segments. The accounting policies of the segments are the same as those described in the summary of significant accounting policies. The Company accounts for intersegment sales and transfers as if the sales or transfers were to third parties, that is, at current market prices. Following a change in the identification of the Company’s reportable segments as aforementioned, the Company has also presented the corresponding items of segment information for the years ended September 30, 2013 and 2014 for comparative purposes. Net revenues, income (loss) from operations and total assets of the Company’s reportable segments are as follows:
|  | Year ended September 30, |
|  | 2013 |  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | RMB |
Segment net revenues |  |  |  |  |  |  |  |  |  |
Seed Production & Distribution |  |  | 481,694 |  |  | 414,891 |  |  | 376,250 |
Biotech & Product Development |  |  | 10,079 |  |  | 3,250 |  |  | 3,257 |
Segment total net revenues |  |  | 491,773 |  |  | 418,141 |  |  | 379,507 |
Inter-segment sales eliminations |  |  | (10,079) |  |  | (3,250) |  |  | (3,257) |
Reconciliation to consolidated revenues |  |  | 481,694 |  |  | 414,891 |  |  | 376,250 |
Segment operating income(loss) |  |  |  |  |  |  |  |  |  |
Seed Production & Distribution |  |  | 51,831 |  |  | 10,691 |  |  | 38,709 |
Biotech & Product Development |  |  | (21,141) |  |  | (24,328) |  |  | (26,501) |
Total segment operating income(loss) |  |  | 30,690 |  |  | (13,637) |  |  | 12,208 |
Less: Unallocated corporate operating expenses, net |  |  | 12,527 |  |  | 10,842 |  |  | 10,868 |
Reconciliation to consolidated income (loss) from operations |  |  | 18,163 |  |  | (24,479) |  |  | 1,340 |
|  | September 30, |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |
Segment identifiable assets: |  |  |  |  |  |  |
Seed Production &Distribution |  |  | 981,896 |  |  | 916,088 |
Biotech & Product Development |  |  | 204,420 |  |  | 187,223 |
Segment totalidentifiable assets |  |  | 1,186,316 |  |  | 1,103,311 |
Receivables elimination |  |  | (121,446) |  |  | (117,482) |
Reconciliation to consolidated total assets |  |  | 1,064,870 |  |  | 985,829 |
Supplemental disclosures of segment information:
|  | Year ended September 30, |
|  | 2013 |  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | RMB |
Segment depreciation and amortization |  |  |  |  |  |  |  |  |  |
Seed Production & Distribution |  |  | 27,206 |  |  | 27,567 |  |  | 29,668 |
Biotech &Product Development |  |  | 958 |  |  | 957 |  |  | 879 |
Reconciliation to consolidated depreciation and amortization |  |  | 28,164 |  |  | 28,524 |  |  | 30,547 |
Segment capital expenditure to long-lived assets |  |  |  |  |  |  |  |  |  |
Seed Production & Distribution |  |  | 66,348 |  |  | 22,615 |  |  | 20,531 |
Biotech & Product Development |  |  | 1,255 |  |  | - |  |  | - |
Reconciliation to consolidated expenditure on the purchase of plant and equipment, land use rights and intangible assets |  |  | 67,603 |  |  | 22,615 |  |  | 20,531 |
As we primarily generate our revenues from customers in the PRC, and all of our sales and all of our identifiable assets are located in the PRC, no geographical segments are presented.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 + Details
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