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STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2023

STOCK-BASED COMPENSATION

Schedule of share-based compensation stock options activity


		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche
		11		12		13		14		15		16		17		18		19		20		21		22		23		24
		January 4,		April 19,		May 16,		August 3,		January 3,		October 2,		December 22,		January 2,		March 1,		January 2,		January 2,		April 14,		January 3,		May 22,
Grant date		2016		2016		2016		2016		2017		2017		2017		2018		2018		2019		2020		2021		2022		2023

Outstanding as of September 30, 2020		13,500		60,000		20,000		20,000		18,000		2,500		8,800		29,000		20,000		36,000		38,000		—		—		—

Number of options granted		—		—		—		—		—		—		—		—		—		—		—		160,000		—		—
Options exercised		—		—		—		—		—		—		(1,000)		—		—		—		—		(20,930)		—		—
Options cancelled/expired		(1,000)		(60,000)		(20,000)		(20,000)		—		(2,500)		(6,000)		(10,000)		—		—		—		—		—		—
Outstanding as of September 30, 2021		12,500		—		—		—		18,000		—		1,800		19,000		20,000		36,000		38,000		139,070		—		—

Number of options granted		—		—		—		—		—		—		—		—		—		—		—		—		40,000		—
Options exercised		—		—		—		—		—		—		(1,000)		—		—		—		—		(15,510)		—		—
Options cancelled/expired		—		—		—		—		(4,000)		—		(800)		—		—		—		—		—		—		—
Outstanding as of September 30, 2022		12,500		—		—		—		14,000		—		—		19,000		20,000		36,000		38,000		123,560		40,000		—

Number of options granted		—		—		—		—		—		—		—		—		—		—		—		—		—		36,000
Options exercised		—		—		—		—		—		—		—		—		(5,497)		—		—		—		—		—
Options cancelled/expired		(12,500)		—		—		—		(14,000)		—		—		(19,000)		(10,503)		—		—		(14,860)		(2,000)		—
Outstanding as of September 30, 2023		—		—		—		—		—		—		—		—		4,000		36,000		38,000		108,700		38,000		36,000
Options vested and exercisable		—		—		—		—		—		—		—		—		—		—		—
At September 30, 2021		12,500		—		—		—		18,000		—		1,800		19,000		20,000		36,000		38,000		139,070		—		—
At September 30, 2022		12,500		—		—		—		14,000		—		—		19,000		20,000		36,000		38,000		123,560		40,000		—
At September 30, 2023		—		—		—		—		—		—		—		—		4,000		36,000		38,000		108,700		38,000		36,000
Weighted average fair value at the grant date (US$)		9.0		15.4		12.4		14.4		4.0		7.7		4.4		5.1		5.1		4.0		2.5		12.5		5.4		4.6

Schedule of share-based payment award stock options valuation assumptions


		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche		Tranche
		11		12		13		14		15		16		17		18		19		20		21		22		23		24
Exercise price (US$)		13.8		20.5		16.5		20.0		20.7		16.50		8.0		9.1		8.2		5.19		5.30		15.85		7.23		6.79
Average risk-free interest rate		1.73	%	1.79	%	1.75	%	1.55	%	1.94	%	1.94	%	2.26	%	2.25	%	2.58	%	2.49	%	1.67	%	0.87	%	1.37	%	0.04	%
Expected option life (year)		5		10		10		10		5		5		5		5		5		5		5		5		5		10
Volatility rate		80.72	%	69.27	%	69.92	%	65.37	%	63.87	%	52.40	%	63.16	%	64.58	%	68.19	%	103.32	%	52.62	%	109.92	%	100.95	%	0.74	%
Dividend yield		—		—		—		—		—		—		—		—		—		—		—		—		—		—