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DISCONTINUED OPERATIONS (Tables) | 12 Months Ended
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Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract] |
Results Of Operations Reclassified From Discontinued Operations [Table Text Block] | Results of operations reclassified from discontinued operations to continued operations for the fiscal years 2016 and 2017:
|  | Year ended September 30, |
|  | 2016 |  |  | 2017 |
|  | RMB |  |  | RMB |
Revenues |  |  | - |  |  |  | 871 |
Cost of revenues |  |  | - |  |  |  | (679 | )
Gross profit |  |  | - |  |  |  | 192 |
Operating expenses |  |  |  |  |  |  |  |
General and administrative |  |  | (1,188 | ) |  |  | (1,188 | )
Total operating expenses, net |  |  | (1,188 | ) |  |  | (1,188 | )
Impairment loss |  |  | - |  |  |  | (44,706 | )
Loss before income taxes |  |  | (1,188 | ) |  |  | (45,702 | )
Net Loss |  |  | (1,188 | ) |  |  | (45,702 | )
Schedule Of Assets And Liabilities Reclassified To Continued Operations [Table Text Block] | Assets and liabilities reclassified from discontinued operations to continued operations:
|  | September 30, |
|  | 2017 |
|  | RMB |
Assets |  |  |  |
Accounts receivable |  |  | 24 |
Inventories |  |  | 22,003 |
Total current assets |  |  | 22,027 |
Land use rights, net |  |  | 5,258 |
Plant and equipment, net |  |  | 32,484 |
Non-current assets |  |  | 37,742 |
Total assets |  |  | 59,769 |
Liabilities |  |  |  |
Due to growers |  |  | 6,535 |
Advances from customers |  |  | 1,866 |
Total liabilities |  |  | 8,401 |
Disposal Groups, Including Discontinued Operations [Table Text Block] | Results of discontinued operations are summarized as follows:
|  | Year ended September 30, |
|  | 2016 |  |  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Revenues |  |  | 334,770 |  |  |  | 234,952 |  |  |  | - |  |  |  | - |
Cost of revenues |  |  | (259,253 | ) |  |  | (171,501 | ) |  |  | - |  |  |  | - |
Gross profit |  |  | 75,517 |  |  |  | 63,451 |  |  |  | - |  |  |  | - |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing |  |  | (38,079 | ) |  |  | (21,149 | ) |  |  | - |  |  |  | - |
General and administrative |  |  | (29,185 | ) |  |  | (16,414 | ) |  |  | - |  |  |  | - |
Research and development |  |  | (2,760 | ) |  |  | (659 | ) |  |  | - |  |  |  | - |
Other (expense) income, net |  |  | (1,301 | ) |  |  | 360 |  |  |  | - |  |  |  | - |
Total operating expenses, net |  |  | (71,325 | ) |  |  | (37,862 | ) |  |  | - |  |  |  | - |
Income from discontinued operations |  |  | 4,192 |  |  |  | 25,589 |  |  |  | - |  |  |  | - |
Interest expense |  |  | (6,644 | ) |  |  | (5,480 | ) |  |  | - |  |  |  | - |
Interest income |  |  | 93 |  |  |  | 34 |  |  |  | - |  |  |  | - |
Impairment on plant and equipment and inventories |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
(Loss) income before income taxes from discontinued operations |  |  | (2,359 | ) |  |  | 20,143 |  |  |  | - |  |  |  | - |
Income tax expense from discontinued operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | (1,436 | ) |  |  | (1,281 | ) |  |  | - |  |  |  | - |
Deferred |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax expenses from discontinued operations |  |  | (1,436 | ) |  |  | (1,281 | ) |  |  | - |  |  |  | - |
Loss on disposal of commercial seed business |  |  | - |  |  |  | (3,282 | ) |  |  | - |  |  |  | - |
Net (loss) income from discontinued operations |  |  | (3,795 | ) |  |  | 15,580 |  |  |  | - |  |  |  | - |
Less: Net (loss) income attributable to non-controlling interests |  |  | (481 | ) |  |  | 821 |  |  |  | - |  |  |  | - |
Net income (loss) from discontinued operations attributable to Origin Agritech Ltd. |  |  | (3,314 | ) |  |  | 14,759 |  |  |  | - |  |  |  | - |
Liabilities from discontinued operations are summarized as follows:
|  | September 30, |
|  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | US$ |
Liabilities of discontinued operations |  |  |  |  |  |  |  |  |  |  |  |
Due to related parties |  |  | 22,640 |  |  |  | - |  |  |  | - |
Total liabilities of discontinued operations |  |  | 22,640 |  |  |  | - |  |  |  | - |
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, 2016, 2017 and 2018 are as follows:
|  | Year Ended September 30 |
|  | 2016 |  |  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Depreciation and amortization |  |  | 11,295 |  |  |  | 11,295 |  |  |  | - |  |  |  | - |
Asset impairment |  |  | 26,941 |  |  |  | - |  |  |  | - |  |  |  | - |
Capital expenditures |  |  | 2,510 |  |  |  | - |  |  |  | - |  |  |  | - |
Related party transactions that are reported in discontinued operations are as follows:
| (1) | Due to related parties
|  | Year ended September 30, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Beijing Shihui |  |  | 22,640 |  |  |  | - |
| (2) | Sales to related parties
|  | Year ended September 30, |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |
Beijing Shihui |  |  | 102,234 |  |  |  | 183,487 |  |  |  | - |

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