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INVENTORIES

12 Months Ended

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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- References

No definition available.

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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

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