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ACQUIRED INTANGIBLE ASSETS, NET

12 Months Ended

Sep. 30, 2023

ACQUIRED INTANGIBLE ASSETS, NET

ACQUIRED INTANGIBLE ASSETS, NET

11.         ACQUIRED INTANGIBLE ASSETS, NET

Acquired intangible assets, net consist of the following:

​

​	​	​	​	​
​	​	September 30,
​	​	2022	​	2023
​		RMB		RMB
Technology rights for licensed seeds		75,899	​	72,748
Others		4,739	​	4,739
​		80,638	​	77,487
Accumulated amortization		(73,092)	​	(73,877)
Impairment provision		(4,557)	​	(3,610)
​	​	​	​	​
Acquired intangible assets, net		2,989	​	—

​

Amortization expenses for the years ended September 30, 2022 and 2023 were RMB0.79 million, and RMB 0.79 million respectively. The Company incurred impairment of acquired intangible assets of RMB 2.2 million for the year ended September 30, 2023. Then the acquired intangible assets, net is zero as of September 30, 2023.

The Company enters into technology transfer and usage agreements with strategic partners and pays up-front fees for the exclusive rights to certain seed technologies. Technology rights are amortized over an average usage period of 3 to 20 years and are charged to general and administrative expenses.

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- References

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- Definition

The entire disclosure for all or part of the information related to intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//350-30/tableOfContent

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