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SEGMENT AND GEOGRAPHIC INFORMATION (Tables)

12 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Net revenues, income (loss) from operations and total assets of the Company’s reportable segments are as follows:

		Year ended September 30,
		2014			2015			2016
		RMB			RMB			RMB
Segment net revenues
Production and distribution of hybrid seeds			414,891			376,250			334,769
Agri-biotech and product development			3,536			3,560			3,495
Segment total net revenues			418,427			379,810			338,264
Inter-segment sales eliminations			(3,250)			(3,257)			(3,013)
Reconciliation to consolidated revenues			415,177			376,553			335,251
Segment operating income(loss)
Production and distribution of hybrid seeds			10,691			38,709			263
Agri-biotech and product development			(24,328)			(26,501)			(31,205)
Total segment operating income(loss)			(13,637)			12,208			(30,942)
Less: Unallocated corporate operating expenses, net			10,842			10,868			30,366
Reconciliation to consolidated income (loss) from operations			(24,479)			1,340			(61,308)

		September 30,
		2015			2016
			RMB			RMB
Segment identifiable assets:
Production and distribution of hybrid seeds			916,088			803,420
Agri-biotech and product development			187,223			189,446
Segment total identifiable assets			1,103,311			992,866
Receivables elimination			(117,482)			(112,240)
Reconciliation to consolidated total assets			985,829			880,626

Supplemental disclosures of segment information:

		Year ended September 30,
		2014			2015			2016
		RMB			RMB			RMB
Segment depreciation and amortization
Production and distribution of hybrid seeds			27,567			29,668			30,365
Agri-biotech and product development			957			879			857
Reconciliation to consolidated depreciation and amortization			28,524			30,547			31,222
Segment capital expenditure to long-lived assets
Production and distribution of hybrid seeds			22,615			20,531			16,964
Agri-biotech and product development			-			-			-
Reconciliation to consolidated expenditure on the purchase of plant and equipment, land use rights and intangible assets			22,615			20,531			16,964

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: 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=68060357&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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- References

No definition available.

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