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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The principal components of the deferred income tax assets are as follows:

		September 30,
		2017				2018
		RMB				RMB
Non-current deferred tax assets:
Net operating loss carry forward			39,578				94,750
Impairment on inventory			5,626				1,822
Impairment on long-term equity investment			-				356
Others			(20,252	)			4,644
Non-current deferred income tax assets			24,952				101,572
Valuation allowances			(24,952	)			(101,572	)
Net non-current deferred income tax assets			-				-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliation between total income tax expenses and the amount computed by applying the statutory income tax rate to income before taxes is as follows:

		Year ended September 30,
		2016				2017				2018
			%				%				%
Statutory rate			25				25				25
Effect of preferential tax treatment			(8	)			3				(3	)
Effect of different tax jurisdiction			(6	)			-				-
Change in valuation allowance			(2	)			(27	)			(26	)
Over provision in prior year			(9	)			(1	)			4
Effective income tax rate			-				-				-

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- References

No definition available.

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

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