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STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2019

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

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

A summary of the stock 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
		8		9		10		11		12		13		14		15		16		17		18		19		20
		January 2,		January 2,		January 2,		January 4,		April 19,		May 16,		August 3,		January 3,		October 2,		December 22,		January 2,		March 1,		January 2,
Grant date		2013		2014		2015		2016		2016		2016		2016		2017		2017		2017		2018		2018		2019
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		(355,000)		—		—		—		—		—		—		—		—		—		—		—		—
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		—
Number of options granted		—		—		—		—		—		—		—		—		—		—		—		—		36,000
Options exercised		—		—		—		—		—		—		—		—		—		—		—		—		—
Options cancelled/expired		—		—		—		—		—		—		—		—		—		—		—		—		—
Outstanding as of September 30, 2019		—		34,500		19,500		13,500		60,000		20,000		20,000		18,000		2,500		8,800		29,000		20,000		36,000
Options vested and exercisable
At September 30, 2018		—		34,500		19,500		13,500		60,000		20,000		20,000		18,000		2,500		8,800		29,000		29,000		—
At September 30, 2019		—		34,500		19,500		13,500		60,000		20,000		20,000		18,000		2,500		8,800		29,000		20,000		36,000
Weighted average fair value at the grant date (US$)		7.6		6.5		7.5		9.0		15.4		12.4		14.4		4.0		7.7		4.4		5.1		5.1		4.0

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
		8			9		10		11		12		13		14		15		16		17		18		19		20
Exercise price (US$)		14.4			12.7		14.8		13.8		20.5		16.5		20.0		20.7		16.5		8.0		9.1		8.2		5.19
Average risk-free interest rate		0.37	%		0.76	%	1.07	%	1.73	%	1.79	%	1.75	%	1.55	%	1.94	%	1.94	%	2.26	%	2.25	%	2.58		2.49
Expected option life (year)		3			3		3		5		10		10		10		5		5		5		5		5		5
Volatility rate		86.32	%		79.2	%	79.67	%	80.72	%	69.27	%	69.92	%	65.37	%	63.87	%	52.40	%	63.2	%	64.6	%	68.2		103.0
Dividend yield		—			—		—		—		—		—		—		—		—		—		—		—		—

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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=116856206&loc=d3e5070-113901

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-Name Accounting Standards Codification
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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
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-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901

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