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PLANT AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

10. PLANT AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

		September 30,
		2018		2019
		RMB		RMB
Plant and building		162,507		143,808
Machinery and equipment		101,543		96,537
Furniture and office equipment		12,367		12,367
Motor vehicles		3,591		3,590
Total		280,008		256,302
Accumulated depreciation		(85,600)		(81,313)
Accumulated impairment		(25,873)		(25,873)
Construction in progress		4,213		—
Plant and equipment, net		172,748		149,116

Included in plant and building with net values of RMB35,238 and RMB34,041 have been pledged for bank loans as of September 30, 2018 and September 30, 2019.

The depreciation expenses for the years ended September 30, 2017, 2018 and 2019 were RMB13,305,  RMB9,840, and RMB10,226, respectively.

Construction in progress mainly refers to the new seed incubation facilities under construction. The construction project is put on hold and construction in progress was impaired for the year ended September 30, 2019.

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- References

No definition available.

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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

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