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DISCONTINUED OPERATIONS (Tables)
 12 Months Ended
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
 
 
 
-