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DISCONTINUED OPERATIONS (Tables)
12 Months Ended
Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations [Table Text Block]
Results of discontinued operations are summarized as follows:
 
  Year ended September 30, 
  2015 2016 2017 2017 
  RMB RMB RMB US$ 
Revenues  376,250  334,770  235,823  35,532 
Cost of revenues  (264,039)  (259,253)  (172,180)  (25,943) 
Gross profit  112,211  75,517  63,643  9,589 
Operating expenses             
Selling and marketing  (39,987)  (38,079)  (21,149)  (3,187) 
General and administrative  (26,576)  (30,373)  (17,602)  (2,652) 
Research and development  (2,599)  (2,760)  (659)  (99) 
Other income (expense), net  8,586  (1,301)  360  54 
Total operating expenses, net  (60,576)  (72,513)  (39,050)  (5,884) 
              
Income from discontinued operations  51,635  3,004  24,593  3,705 
              
Interest expense  (8,067)  (6,644)  (5,480)  (826) 
Interest income  119  93  34  5 
Impairment on plant and equipment and inventories  -  -  (44,706)  (6,736) 
Income (loss) before income taxes from discontinued operations  43,687  (3,547)  (25,559)  (3,852) 
              
Income tax (expense) benefits from discontinued operations             
Current  (1,295)  (1,436)  (1,281)  (193) 
Deferred  -  -  -  - 
Income tax (expenses) benefit from discontinued operations  (1,295)  (1,436)  (1,281)  (193) 
              
Loss on disposal of commercial seed business  -  -  (3,282)  (495) 
Net income (loss) from discontinued operations  42,392  (4,983)  (30,122)  (4,540) 
Less: Net income (loss) attributable to non-controlling interests  (916)  (480)  821  124 
Net income (loss) from discontinued operations attributable to Origin Agritech Ltd.  43,308  (4,503)  (30,943)  (4,664) 
 
 
 
Assets and liabilities from discontinued operations are summarized as follows:
 
  September 30, 
  2016 2017 2017 
  RMB RMB US$ 
Assets of discontinued operations          
Cash and cash equivalents  50,934  -  - 
Accounts receivable  491  24  4 
Advances to suppliers  2,778  -  - 
Advances to growers  21,672  -  - 
Inventories  367,462  22,003  3,315 
Income tax recoverable  48  -  - 
Other current assets  3,064  -  - 
Current assets of discontinued operations  446,449  22,027  3,319 
           
Land use rights, net  16,341  5,258  793 
Plant and equipment, net  161,690  32,484  4,894 
Goodwill  11,973  -  - 
Acquired intangible assets, net  3,038  -  - 
Other assets  727  -  - 
Non-current assets of discontinued operations  193,769  37,742  5,687 
           
Total assets of discontinued operations  640,218  59,769  9,006 
           
Liabilities of discontinued operations          
Short-term borrowings  85,000  -  - 
Accounts payable  3,083  -  - 
Due to growers  19,926  6,535  985 
Due to related parties  91,304  22,640  3,411 
Advances from customers  208,844  1,866  281 
Deferred revenues  7,008  -  - 
Other payables and accrued expenses  13,994  -  - 
Current liabilities of discontinued operations  429,159  31,041  4,677 
Other long-term liability  8,080  -  - 
Non-current liabilities of discontinued operations  8,080  -  - 
           
Total liabilities of discontinued operations  437,239  31,041  4,677 
 
The Company has combined cash flows from discontinued operations with cash flows from continuing operations within the operating, investing and financing categories within the consolidated statement of cash flows. Cash and non-cash items for certain operating and investing activities related to discontinued operations for the years ended September 30, 2015, 2016 and 2017 are as follows:
 
  Year Ended September 30 
  2015 2016 2017 2017 
  RMB RMB RMB US$ 
Depreciation and amortization  14,195  13,878  12,483  670 
Asset impairment  56,411  26,941  44,706  6,736 
Capital expenditures  3,334  2,510  -  - 

Related party transactions that are reported in discontinued operations are as follows:
 
(1)
Due to related parties
 
  September 30, 
  2016 2017 
  RMB RMB 
        
Beijing Shihui (i)  91,304  22,640 
        
   91,304  22,640 
 
Note (i): The balance as of September 30, 2016 and 2017 represented the advance from Beijing Shihui for its seed sales.
 
(2)
Sales to related parties
 
  Year ended
September 30,
 
  2015 2016 2017 
  RMB RMB RMB 
           
Beijing Shihui  40,586  102,234  183,487