XML 67 R50.htm IDEA: XBRL DOCUMENT v3.19.1

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2018

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

A summary of the share option activity under the 2005, 2009 and 2014 Plans is as follows:

		Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche
		7				8				9				10				11				12				13				14				15				16				17				18				19
Grant date		January 3,				January 2,				January 2,				January 2,				January 4,				April 19,				May 16,				August 3,				January 3,				October 2,				December 22,				January 2,				March 1,
		2012				2013				2014				2015				2016				2016				2016				2016				2017				2017				2017				2018				2018
Options outstanding as of September 30, 2016			13,500				35,500				34,500				19,500				18,500				60,000				20,000				20,000				-				-				-				-				-
Number of options granted			-				-				-				-				-				-				-				-				18,000				-				-				-				-
Options exercised			(500	)			-				-				-				(5,000	)			-				-				-				-				-				-				-				-
Options cancelled/expired			(13,000	)			-				-				-				-				-				-				-				-				-				-				-				-
Outstanding as of September 30, 2017			-				35,500				34,500				19,500				13,500				60,000				20,000				20,000				18,000				-				-				-				-
Number of options granted			-				-				-				-				-				-				-				-				-				2,500				8,800				29,000				20,000
Options exercised			-				-				-				-				-				-				-				-				-				-				-				-				-
Options cancelled/expired			-				(35,500	)			-				-				-				-				-				-				-				-				-				-				-
Outstanding as of September 30, 2018			-				-				34,500				19,500				13,500				60,000				20,000				20,000				18,000				2,500				8,800				29,000				20,000
Options vested and exercisable
At September 30, 2017			-				35,500				34,500				19,500				13,500				60,000				20,000				20,000				18,000				-				-				-				-
At September 30, 2018			-				-				34,500				19,500				13,500				60,000				20,000				20,000				18,000				2,500				8,800				29,000				20,000
Weighted average fair value at the grant date (US$)			14.5				7.6				6.5				7.5				9.0				15.4				12.4				14.4				4.0				7.7				4.4				5.1				5.1

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The fair value of each option granted is estimated on the date of grant using the Black-Scholes Option Pricing Model:

		Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche				Tranche
		7				8				9				10				11				12				13				14				15				16				17				18				19
Exercise price (US$)			25.5				14.4				12.7				14.8				13.8				20.5				16.5				20.0				20.7				16.5				8.0				9.1				8.2
Average risk-free interest rate			0.4	%			0.37	%			0.76	%			1.07	%			1.73	%			1.79	%			1.75	%			1.55	%			1.94	%			1.94	%			2.26	%			2.25	%			2.58	%
Expected option life (year)			3				3				3				3				5				10				10				10				5				5				5				5				5
Volatility rate			90.3	%			86.32	%			79.2	%			79.67	%			80.72	%			69.27	%			69.92	%			65.37	%			63.87	%			52.40	%			63.2	%			64.6	%			68.2	%
Dividend yield			-				-				-				-				-				-				-				-				-				-				-				-				-

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration