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INCOME (LOSS) PER SHARE

12 Months Ended

Sep. 30, 2015

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

yearsindicated:

		Year ended
		September 30,
		2013			2014			2015
		RMB			RMB			RMB
Net income (loss) (numerator), basic and diluted			7,494			(9,527)			(13,808)
Shares (denominator):
Common stock outstanding			22,905,926			22,743,853			22,813,541
Weighted average common stock outstanding used in computing basic income per share			23,259,127			22,743,853			22,794,791
Add:  Share options			19,316			-			-
Weighted average common stock outstanding used in computing diluted income per share			23,278,443			22,743,853			22,794,791
Net income (loss) per share-basic			0.32			(0.42)			(0.61)
Net income (loss) per share-diluted			0.32			(0.42)			(0.61)

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, 2014 and 2015, the effect of the outstanding options was anti-dilutive.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-Section 50
-Paragraph 1
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-Section 45
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-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258

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-Name Accounting Standards Codification
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