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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2016

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,
		2014			2015			2016
		RMB			RMB			RMB
Current			677			1,295			1,436
Deferred			-			-			-
Reversal of contingent tax liability			(39,060)			-			-
			(38,383)			1,295			1,436

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

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

		September 30,
		2015			2016
		RMB			RMB
Non-current deferred tax assets:
Net operating loss carry forward			26,547			25,964
Impairment on inventory			9,420			11,213
Others			9,292			9,734
Non-current deferred income tax assets			45,259			46,911
Valuation allowances			(45,259)			(46,911)
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,
		2015			2016
		RMB			RMB
Calendar year ending,
2015			10,278			-
2016			49,532			40,099
2017			21,254			21,254
2018			5,290			5,290
2019			35,477			24,931
2020			-			24,154
			121,831			115,728

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,
		2014			2015			2016
		%			%			%
Statutory rate			25			25			25
Effect of preferential tax treatment			(2)			(7)			(5)
Effect of different tax jurisdiction			(3)			(7)			(6)
Permanent book-tax difference			9			11			(3)
Change in valuation allowance			(2)			10			(7)
Utilization of tax loss previously not recognized			-			-			-
Under/(Over) provision in prior year			(29)			(40)			(6)
Reversal of contingent tax liability			90			-			-
Effective income tax rate			88			(8)			(2)

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319

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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
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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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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-Name Accounting Standards Codification
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