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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of estimated useful lives of assets

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Plant and building

20-40 years

Machinery and equipment

10-15 years

Furniture and office equipment

5-8 years

Motor vehicles

5-10 years

Leasehold improvements

Shorter of the useful lives or the lease term
Schedule of estimated useful lives of intangible assets

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Technology rights for licensed seeds

3-20 years

 

Distribution network

6-14 years

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Trademark

Indefinite

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