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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2024

INCOME TAXES

Schedule of deferred income tax assets

​

​	​	​	​	​
​	​	September 30,
​	​	2023	​	2024
​		RMB		RMB
Non-current deferred tax assets:
Net operating loss carry forward		40,621		33,358
Impairment loss		35,119		35,215
Others		18,933		21,360
​	​	​	​	​
Non-current deferred income tax assets		94,673		89,933
Valuation allowances		(94,673)		(89,933)
​	​	​	​	​
Net non-current deferred income tax assets		—		—

Schedule of effective income tax rate reconciliation

​

​	​	​	​	​
​	​	Year ended
​	​	September 30,
​		2023		2024
​	​	%	​	%
Statutory rate		25		25
Effect of preferential tax treatment		—		—
Change in valuation allowance		(25)		(25)
Over provision in prior year		—		—
​	​	​	​	​
Effective income tax rate		—		—

​

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- References

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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-Topic 740
-SubTopic 10
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

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-SubTopic 10
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-Section 50
-Paragraph 12
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