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PLANT AND EQUIPMENT, NET | 12 Months Ended
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Sep. 30, 2018
Property, Plant and Equipment [Abstract] |
Property, Plant and Equipment Disclosure [Text Block] |
| 9. | PLANT AND EQUIPMENT, NET
Plant and equipment, net consist of the following:
|  | September 30, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Plant and building |  |  | 171,799 |  |  |  | 162,507 |
Machinery and equipment |  |  | 92,470 |  |  |  | 101,543 |
Furniture and office equipment |  |  | 12,392 |  |  |  | 12,367 |
Motor vehicles |  |  | 4,777 |  |  |  | 3,591 |
Total |  |  | 281,438 |  |  |  | 280,008 |
Accumulated depreciation |  |  | (79,759 | ) |  |  | (85,600 | )
Accumulated impairment |  |  | (25,873 | ) |  |  | (25,873 | )
Construction in progress |  |  | 1,511 |  |  |  | 4,213 |
Plant and equipment, net |  |  | 177,317 |  |  |  | 172,748 |
Included in plant and building with net values of RMB37,720 and RMB35,238 have been pledged for bank loans as of September 30, 2017 and September 30, 2018. The depreciation expenses for the years ended September 30, 2016, 2017 and 2018 were RMB8,805, RMB13,305, and RMB9,840, respectively. Construction in progress mainly refers to the new seed incubation facilities under construction.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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