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INVENTORIES | 12 Months Ended
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Sep. 30, 2018
Inventory Disclosure [Abstract] |
Inventory Disclosure [Text Block] |
| 6. | INVENTORIES
Inventories consist of the following:
|  | September 30, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Low value supplies |  |  | 925 |  |  |  | 2,063 |
Parent seeds |  |  | 298 |  |  |  | 81 |
Work in progress |  |  | 40,836 |  |  |  | 85,035 |
Provision |  |  | (18,833 | ) |  |  | (5,232 | )
|  |  | 23,226 |  |  |  | 81,947 |
No inventories have been pledged as collateral for bank loans as of September 30, 2017 and 2018. Provision made for inventories for the years ended September 30, 2017, 2018 were RMB18,833 and RMBnil, respectively. Written-off of provision for inventories for the years ended September 30, 2018 were RMB13,601.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -URI http://asc.fasb.org/topic&trid=2126998 + Details
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