Green Giant (GGEI) 10-Q 6 Feb 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Dec. 31, 2014	Feb. 06, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	HGSH
Entity Registrant Name	CHINA HGS REAL ESTATE INC.
Entity Central Index Key	1158420
Current Fiscal Year End Date	-21
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		45,050,000

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS(USD ($))	Dec. 31, 2014	Sep. 30, 2014
Current assets:
Cash	$1,430,506	$1,125,545
Restricted cash	1,605,282	1,589,887
Advances to vendors	269,681	0
Cost and earnings in excess of billings	12,114,016	12,332,396
Real estate property development completed	5,731,826	6,050,263
Real estate property under development	136,395,822	140,313,127
Other current assets	1,025,337	1,409,367
Total current assets	158,572,470	162,820,585
Property, plant and equipment, net	869,765	889,497
Real estate property development completed, net of current portion	2,467,850	2,572,215
Security deposits for land use right	3,254,149	3,249,549
Real estate property under development, net of current portion	131,880,441	128,516,074
Due from local government for real estate property development completed	2,356,588	3,165,644
Total Assets	299,401,263	301,213,564
Current liabilities:
Bank loan - current portion	13,016,596	12,998,197
Short-term loans - other	20,193,622	15,290,753
Accounts payable	47,317,247	57,317,877
Other payables	13,929,531	13,777,853
Construction deposits	367,652	367,133
Billings in excess of cost and earnings	4,135,323	2,960,452
Customer deposits	28,478,857	31,100,334
Shareholder loan	7,537,302	5,465,743
Accrued expenses	4,132,310	3,801,567
Taxes payable	11,898,229	12,579,071
Total current liabilities	151,006,669	155,658,980
Long-term bank loan, less current portion	6,508,298	6,499,098
Deferred tax liabilities	3,220,239	2,992,459
Customer deposits, net of current portion	4,618,728	3,829,870
Construction deposits, net of current portion	1,005,785	1,004,364
Total liabilities	166,359,719	169,984,771
Commitments and Contingencies
Stockholders' equity
Common stock, $0.001 par value, 100,000,000 shares authorized, 45,050,000 shares issued and outstanding December 31, 2014 and September 30, 2014	45,050	45,050
Additional paid-in capital	17,759,349	17,759,349
Statutory surplus	12,845,197	12,845,197
Retained earnings	93,460,698	91,834,708
Accumulated other comprehensive income	8,931,250	8,744,489
Total stockholders' equity	133,041,544	131,228,793
Total Liabilities and Stockholders' Equity	$299,401,263	$301,213,564

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Sep. 30, 2014
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	45,050,000	45,050,000
Common stock, shares outstanding	45,050,000	45,050,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Real estate sales	$10,565,687	$14,140,563
Less: Sales tax	-670,550	-946,688
Cost of real estate sales	-7,025,806	-9,145,841
Gross profit	2,869,331	4,048,034
Operating expenses
Selling and distribution expenses	375,166	114,350
General and administrative expenses	616,178	540,229
Total operating expenses	991,344	654,579
Operating income	1,877,987	3,393,455
Interest income	1,164	4,559
Interest expense	-18,100	-18,100
Income before income taxes	1,861,051	3,379,914
Provision for income taxes	235,061	322,797
Net income	1,625,990	3,057,117
Other comprehensive income
Foreign currency translation adjustment	186,761	407,365
Comprehensive income	$1,812,751	$3,464,482
Basic and diluted income per common share
Basic	$0.04	$0.07
Diluted	$0.04	$0.07
Weighted average common shares outstanding
Basic	45,050,000	45,050,000
Diluted	45,122,819	45,127,025

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities
Net income	$1,625,990	$3,057,117
Adjustments to reconcile net income to net cash used in operating activities:
Deferred tax provision	223,803	304,878
Depreciation	21,015	19,283
Changes in assets and liabilities:
Restricted cash	-13,160	35,394
Due from local government for real estate property development completed	814,478	0
Advances to vendors	-269,993	-88,377
Cost and earnings in excess of billings	236,110	949,475
Real estate property development completed	435,511	557,801
Real estate property under development	934,562	-26,805,615
Other current assets	386,470	-89,649
Accounts payable	-10,093,427	4,237,763
Other payables	132,328	1,764,531
Billings in excess of cost and earnings	1,172,034	-3,197,042
Customer deposits	-1,884,242	4,875,305
Construction deposits	0	14,245
Accrued expenses	326,052	-103,277
Taxes payable	-699,456	-681,032
Net cash used in operating activities	-6,651,925	-15,149,200
Cash flow from financing activities
Proceeds from shareholder loan	2,068,775	4,325,754
Proceeds from bank loan	4,886,869	8,161,800
Net cash provided by financing activities	6,955,644	12,487,554
Effect of changes of foreign exchange rate on cash	1,242	17,218
Net increase (decrease) in cash	304,961	-2,644,428
Cash, beginning of period	1,125,545	5,878,101
Cash, end of period	1,430,506	3,233,673
Supplemental disclosures of cash flow information:
Interest paid	500,397	355,757
Income taxes paid	$58,190	$185,313

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1. ORGANIZATION AND BASIS OF PRESENTATION
	China HGS Real Estate, Inc. (“China HGS” or the “Company” or “we”, “us”, “our”), through its subsidiaries and variable interest entity (“VIE”), engages in real estate development, and the construction and sales of residential apartments, parking space and commercial properties in Tier 3 and Tier 4 cities and counties in China.
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting only of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended December 31, 2014 and 2013 are not necessarily indicative of the results that may be expected for the full year. The information included in this Form 10-Q should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014.
	The Company’s accounts have been prepared in accordance with U.S. GAAP on a going concern basis.  As of December 31, 2014, the Company had $7,565,801 in working capital because a significant portion of our real estate property under development are classified as a long term asset, although these real estate under developments are under pre-sale contracts. With respect to capital funding requirements, the Company budgeted our capital spending based on our ongoing assessments of needs to maintain adequate cash. Due to the long term relationship with our various construction suppliers, we were able to effectively manage cash spending on construction. We have $39,718,516 total loans from bank and other financial institutions as of December 31, 2014, representing only14.4% of total real estate assets including real estate property development completed and real estate property under development, which provides us additional capacity to access new bank loans if needed. Also our major shareholder, Xiaojun Zhu has agreed to provide his personal funds, if necessary, to support our financial needs. In addition, the Company’s cash flows from pre-sales and current sales should provide sufficient financial support for our current developments and operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of consolidation
	The unaudited condensed consolidated financial statements include the financial statements of China HGS Real Estate Inc. (the “Company” or “China HGS”), China HGS Investment Inc. (“HGS Investment”), Shaanxi HGS Management and Consulting Co., Ltd. (“Shaanxi HGS”) and its variable interest entity (“VIE”), Shaanxi Guangsha Investment and Development Group Co., Ltd. (“Guangsha”). All inter-company transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation.
	Use of estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes, and disclosure of contingent liabilities at the date of the consolidated financial statements. Estimates are used for, but not limited to, the assumptions and estimates used by management in recognizing development revenue under the percentage of completion method, the selection of the useful lives of property and equipment, provision necessary for contingent liabilities, fair values, revenue recognition, taxes, budgeted costs, share-based compensation and other similar charges. Management believes that the estimates utilized in preparing its consolidated financial statements are reasonable and prudent. Actual results could differ from these estimates.
	Fair value of financial instruments
	The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures. It clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
	Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.
	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions or what assumptions the market participants would use in pricing the asset or liability based on the best available information.
	The carrying amounts reported in the accompanying condensed consolidated balance sheets for cash, restricted cash, advances to vendors, security deposits for land use rights, other current assets, accounts payable, other payables, customer deposits, accrued expenses and taxes payable approximate their fair value based on the short-term maturity of these instruments. The fair value of the long term customer, construction and security deposits approximate their carrying amounts because the deposits are received in cash. The carrying value of the long term bank loan approximates fair value because it has a variable rate of interest based on market.
	Revenue recognition
	Percentage of Completion method
	Real estate sales for the long term real estate projects are recognized under percentage completion method in accordance with the provisions of ASC 360-20-40D “Sale of Condominium Units”. Revenue and profit from the sales of long term development properties is recognized by the percentage of completion method on the sale of individual units when all the following criteria are met:
	a.	Construction is beyond a preliminary stage.
	b.	The buyer is committed to the extent of being unable to require a refund except for non-delivery of the unit or interest.
	c.	Sufficient units have already been sold to assure that the entire property will not revert to rental property.
	d.	Sales prices are collectible.
	e.	Aggregate sales proceeds and costs can be reasonably estimated.
	If any of the above criteria is not met, proceeds shall be accounted for as deposits until the criteria are met.
	Under the percentage of completion method, revenues from condominium units sold and related costs are recognized over the course of the construction period, based on the completion progress of a project. In relation to any project, revenue is determined by calculating the ratio of incurred costs, including land use rights costs and construction costs, to total estimated costs and applying that ratio to the contracted sales amounts. Cost of sales is recognized by determining the ratio of contracted sales during the period to total estimated sales value, and applying that ratio to the incurred costs. Current period amounts are calculated based on the difference between the life-to-date project totals and the previously recognized amounts.
	Revenue recognized to date in excess of amounts received from customers is classified as current assets under cost and earnings in excess of billings, whose balance is $12,114,016 as of December 31, 2014 (September 30, 2014- $12,332,396). Amounts received from customers in excess of revenue recognized to date are classified as current liabilities under billings in excess of cost and earnings, whose balance is $4,135,323 as of December 31, 2014 (September 30, 2014-$2,960,452).
	Any changes in significant judgments and/or estimates used in determining construction and development revenue could significantly change the timing or amount of construction and development revenue recognized. Changes in total estimated project costs or losses, if any, are recognized in the period in which they are determined.
	Full accrual method
	Revenue from the sales of short term development properties, where the construction period is expected to be 18 months or less is recognized by the full accrual method at the time of the closing of an individual unit sale. This occurs when title to or possession of the property is transferred to the buyer. A sale is not considered consummated until (a) the parties are bound by the terms of a contract, (b) all consideration has been exchanged, (c) any permanent financing for which the seller is responsible has been arranged, (d) all conditions precedent to closing have been performed, (e) the seller does not have substantial continuing involvement with the property, and (f) the usual risks and rewards of ownership have been transferred to the buyer. Further, the buyer’s initial and continuing investment is adequate to demonstrate a commitment to pay for the property.
	The Company provides “mortgage loan guarantees” only with respect to buyers who make down-payments of  30%-50% of the total purchase price of the property. The period of the mortgage loan guarantee begins on the date the bank approves the buyer’s mortgage and we receives the loan proceeds in our bank account and ends on the date the “Certificate of Ownership” evidencing that title to the property has been transferred to the buyer. The procedures to obtain the Certificate of Ownership take six to twelve months (the “Mortgage Loan Guarantee Period”).  If, after investigation of the buyer’s income and other relevant factors, the bank decides not to grant the mortgage loan, our mortgage-loan based sales contract terminates and there will be no guarantee obligation.  If, during the Mortgage Loan Guarantee Period, the buyer defaults on his or her monthly mortgage payment for three consecutive months, we are required to refund the loan proceeds back to the bank, although we have the right to keep the customer's deposit and resell the property to a third party.  Once the Certificate of Property has been issued by the relevant government authority, our loan guarantee terminates.  If the buyer then defaults on his or her mortgage loan, the bank has the right to take the property back and sell it and use the proceeds to pay off the loan.  The Company is not liable for any shortfall that the bank may incur in this event. To date, no buyer has defaulted on his or her mortgage payments during the Mortgage Loan Guarantee Period and the Company has not had to refund any loan proceeds pursuant to its mortgage loan guarantees.
	For municipal road construction projects, fees are generally recognized by the full accrual method at the time the projects are completed.
	Foreign currency translation
	The Company’s financial information is presented in U.S. dollars. The functional currency of the Company’s operating subsidiaries is Renminbi (“RMB”), the currency of the PRC. The financial statements of the Company have been translated into U.S. dollars in accordance with ASC 830-30 “Translation of Financial Statements”. The financial information is first prepared in RMB and then is translated into U.S. dollars at year-end exchange rates as to assets and liabilities and average exchange rates as to revenue and expenses. Capital accounts are translated at their historical exchange rates when the capital transactions occurred. The effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income in stockholders’ equity.
				For three months
			ended December 31,				September 30,
			2014		2013		2014
	Period end RMB : USD exchange rate			6.146		6.1122		6.1547
	Three months average RMB : USD exchange rate			6.1389		6.1261		6.1425
	The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.
	Cash
	Cash includes cash on hand and demand deposits in accounts maintained with commercial banks within the PRC. The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company maintains bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured.
	Restricted Cash
	The restricted cash is required by the banks as collateral for mortgage loans given to the home buyers before obtaining the certificates of ownership of the properties as collateral. In order to provide the banks with the certificates of ownership, the Company is required to complete certain procedures with the Chinese government, which normally takes six to twelve months. Because the banks provide the loan proceeds to the Company without obtaining certificates of ownership as loan collateral during this six to twelve months’ period, the mortgage banks require the Company to maintain, as restricted cash, 5% to 10% of the mortgage proceeds as security for the Company’s obligations under such guarantees. The restricted cash is released by the banks once they receive the certificates of ownership. As of December 31, 2014 and September 30, 2014, restricted cash totaled $1,605,282 and $1,589,887 respectively. These deposits are not covered by insurance. The Company has not experienced any losses to date as a result of this policy.
	Advances to vendors
	Advances to vendors consist of balances paid to contractors and vendors for services and materials that have not been provided or received and generally relate to the development and construction of residential and commercial units in the PRC. Advances to vendors are reviewed periodically to determine whether their carrying value has become impaired. Historically, the Company has not experienced any losses as a result of these advances. As of December 31, 2014 and September 30, 2014, the Company had outstanding advances to vendors in the amount of $269,681 and $Nil, respectively.
	Security deposits for land use rights
	Security deposits for land use rights consist of a deposit held by the PRC government for the purchase of land use rights in Hanzhong City. The deposit will be reclassified to real estate property under development upon the transfer of legal title.
	Real estate property development completed and under development
	Real estate property consists of finished residential unit sites, commercial offices and residential unit sites under development. The Company leases the land for the residential unit sites under land use right leases with various terms from the PRC government. The cost of land use rights is included in the development cost and allocated to each project. Real estate property development completed and real estate property under development are stated at the lower of cost or fair value.
	Expenditures for land development, including cost of land use rights, deed tax, pre-development costs, and engineering costs, exclusive of depreciation, are capitalized and allocated to development projects by the specific identification method. Costs are allocated to specific units within a project based on the ratio of the sales area of units to the estimated total sales area of the project (or phase of the project) multiplied by the total cost of the project (or phase of the project).
	Cost of amenities transferred to buyers is allocated to specific units as a component of total construction cost. The amenity cost includes landscaping, road paving, etc. Once the projects are completed, the amenities are under control of the property management companies.
	Real estate property development completed and real estate property under development are reclassified on the balance sheet into current and non-current portions based on the estimated date of construction completion and sales. The real estate property development completed classification is based on the estimated date that each property is expected to be sold within the Company’s normal operating cycle of the business and the Company’s sales plan. Real estate property development completed is classified as a current asset if the property is expected to be sold within the normal operating cycle of the business. Otherwise, it is classified as a non-current asset. Real estate property under development is classified as a current asset, if the property is reasonably expected to be completed within the Company’s normal operating cycle of the business. Otherwise, it is classified as a non-current asset. The majority of real estate projects the Company has completed in the past were multi-layer or sub-high-rise real estate projects. The Company considers its normal operating cycle is 12 months.
	In accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), real estate property development completed and under development are subject to valuation adjustments when the carrying amount exceeds fair value. An impairment loss is recognized only if the carrying amount of the assets is not recoverable and exceeds fair value. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to be generated by the assets. The Company reviewed all of its real estate projects for future losses and impairment by comparing the estimated future undiscounted cash flows for each project to the carrying value of such project. For the three months ended December 31, 2014 and 2013, the Company did not recognize any impairment for real estate property under development and completed.
	Capitalization of Interest
	Interest incurred during and directly related to real estate development projects is capitalized to the related real estate property under development during the active development period, which generally commences when borrowings are used to acquire real estate assets and ends when the properties are substantially complete or the property becomes inactive. Interest is capitalized based on the interest rate applicable to specific borrowings or the weighted average of the rates applicable to other borrowings during the period. Interest capitalized to real estate property under development is expensed as a component of cost of real estate sales when related units are sold. All other interest is expensed as incurred.
	Impairment of long-lived assets
	In accordance with ASC 360, "Accounting for the Impairment or Disposal of Long-Lived Assets", the Company is required to review its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value.
	Assets are grouped and evaluated at the lowest level for their identifiable cash flows that are largely independent of the cash flows of other groups of assets. The Company considers historical performance and future estimated results in its evaluation of potential impairment and then compares the carrying amount of the asset to the future estimated cash flows expected to result from the use of the asset. If the carrying amount of the asset exceeds estimated expected undiscounted future cash flows, the Company measures the amount of impairment by comparing the carrying amount of the asset to its fair value. The estimation of fair value is generally determined by using the asset's expected future discounted cash flows or market value. The Company estimates fair value of the assets based on certain assumptions such as budgets, internal projections, and other available information as considered necessary. There is no impairment of long-lived assets during the three months ended December 31, 2014 and 2013.
	Customer deposits
	Customer deposits consist of amounts received from customers relating to the sale of residential units in the PRC. In the PRC, customers will generally obtain permanent financing for the purchase of their residential unit prior to the completion of the project. The lending institution will provide the funding to the Company upon the completion of the financing rather than the completion of the project. The Company receives these funds and recognizes them as a liability until the revenue can be recognized.
	Property warranty
	The Company provides its customers with warranties which cover major defects of building structure and certain fittings and facilities of properties sold. The warranty period varies from two years to five years, depending on different property components the warranty covers. The Company continually estimates potential costs for materials and labor with regard to warranty-type claims expected to be incurred subsequent to the delivery of a property. Reserves are determined based on historical data and trends with respect to similar property types and geographical areas. The Company continually monitors the warranty reserve and makes adjustments to its pre-existing warranties, if any, in order to reflect changes in trends and historical data as information becomes available. The Company may seek further recourse against its contractors or any related third parties if it can be proved that the faults are caused by them. In addition, the Company also withholds up to 2% of the contract cost from sub-contractors for periods of two to five years. These amounts are included in construction deposits, and are only paid to the extent that there has been no warranty claim against the Company relating to the work performed or materials supplied by the subcontractors. For the three months periods ended December 31, 2014 and 2013, the Company had not recognized any warranty liability or incurred any warranty costs in excess of the amount retained from subcontractors.
	Construction Deposits
	Construction deposits are the warranty deposits the real estate contractors provide to the Company upon signing the construction contracts. The Company can use such deposits to reimburse customers in the event of customer claims due to construction defects.  The remaining balance of the deposits are returned to the contractors when the terms of the after-sale property warranty expires, which normally occurs within two to five years after the date of the deposit.
	Share-based compensation
	The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation - Stock compensation, which requires that share-based payment transactions be measured based on the grant-date fair value of the equity instrument issued and recognized as compensation expense over the requisite service period, or vesting period.
	ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in the subsequent period if actual forfeitures differ from initial estimates. Forfeiture rate is estimated based on historical and future expectation of employee turnover rate and are adjusted to reflect future change in circumstances and facts, if any. Share-based compensation expense is recorded net of estimated forfeitures such that expense was recorded only for those stock options and common stock awards that are expected to vest.
	Income taxes
The Company utilizes ASC 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
ASC 740-10-25 prescribes a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. It also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, years open for tax examination, accounting for income taxes in interim periods and income tax disclosures. There are no material uncertain tax positions as of December 31, 2014 and September 30, 2014.
The Company is a corporation organized under the laws of the State of Florida. However, all of the Company’s operations are conducted solely by its subsidiaries in the PRC.  No income is earned in the United States and the management does not repatriate any earnings outside the PRC.  As a result, the Company did not generate any U.S. taxable income for the three months ended December 31, 2014, and 2013, respectively.
As of December 31, 2014, the tax years ended December 31, 2009 through December 31, 2013 for the Company’s PRC entities remain open for statutory examination by PRC tax authorities. The parent Company China HGS Real Estate Inc.’s tax years ended September 30, 2012 through September 30, 2014 remains open for statutory examination by U.S. tax authorities.
Land appreciation tax (“LAT”)
In accordance with the relevant taxation laws in the PRC, the Company is subject to LAT based on progressive rates ranging from 30% to 60% on the appreciation of land value, which is calculated as the proceeds of sales of properties less deductible expenditures including borrowing costs and all property development expenditures. LAT is exempted if the appreciation values do not exceed certain thresholds specified in the relevant tax laws.
The whole project must be completed before the LAT obligation can be assessed. Accordingly, the Company should record the liability and the total related expense at the completion of a project unless the tax authorities impose an assessment at an earlier date.  The methods to implement this tax law vary among different geographic areas. Hanzhong implements this tax rule by requiring real estate companies prepay the LAT based upon customer deposits received. The tax rate in Hanzhong is 1%. Yang County requires a tax rate of  0.5%.
Comprehensive income
In accordance with ASC 220-10-55, comprehensive income is defined as all changes in equity except those resulting from investments by owners and distributions to owners. The Company’s only components of comprehensive income during the three months ended December 31, 2014 and 2013 were net income and foreign currency translation adjustments.
Basic and diluted earnings per share
The Company computes earnings per share (“EPS”) in accordance with the ASC 260, “Earnings per share”, which requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. There were no anti-dilutive shares for the three months ended December 31, 2014 and 2013.
Advertising expenses
Advertising costs are expensed as incurred. For the three months ended December 31, 2014 and 2013, the Company recorded advertising expenses of $88,730 and $48,743, respectively.
Concentration risk
The Company's operations are carried out in the PRC. Accordingly, the Company's business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC's economy. The Company's operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company's results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. All of the Company’s cash is maintained with state-owned banks within the People’s Republic of China of which no deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts.
The Company is dependent on third-party sub-contractors, manufacturers, and distributors for all construction services and supply of construction materials. For the three months ended December 31, 2014, none of the suppliers accounted for over 10% of project expenditures. For the three months ended December 31, 2013, none of the suppliers accounted for over 10% of project expenditures.

REAL_ESTATE_PROPERTY_DEVELOPME

REAL ESTATE PROPERTY DEVELOPMENT COMPLETED AND UNDER DEVELOPMENT	3 Months Ended
	Dec. 31, 2014
Real Estate [Abstract]
REAL ESTATE PROPERTY COMPLETED AND UNDER DEVELOPMENT	NOTE 3. REAL ESTATE PROPERTY DEVELOPMENT COMPLETED AND UNDER DEVELOPMENT
	The following summarizes the components of real estate property development completed and under development as of December 31, 2014 and September 30, 2014:
			December 31, 2014		September 30, 2014
	Development completed
	Hanzhong City Mingzhu Garden (Mingzhu Nanyuan & Mingzhu Beiyuan)		$	1,729,304	$	1,793,362
	Hanzhong City Nan Dajie (Mingzhu Xinju)			1,608,159		1,605,886
	Yang County Yangzhou Pearl Garden			4,247,698		4,609,585
	Hanzhong City Central Plaza			614,515		613,645
	Real estate property development completed			8,199,676		8,622,478
	Less:  Real estate property completed –short-term			5,731,826		6,050,263
	Real estate property completed –long-term		$	2,467,850	$	2,572,215
	Under development:
	Hanzhong City Oriental Pearl Garden (c)		$	5,512,006	$	60,298,669
	Hanzhong City Mingzhu Garden-Mingzhu Beiyuan (a)			72,022,502		73,351,415
	Yang County Yangzhou Pearl Garden (b)			58,861,287		6,663,043
	Yang County Yangzhou Palace			33,601,826		31,600,896
	Hanzhong City Shijin Project			7,881,182		7,870,052
	Hanzhong City Liangzhou Road  and related projects (d)			87,322,694		86,050,259
	Hanzhong City Hanfeng Beiyuan East (e)			496,015		419,762
	Hanzhong City Beidajie			36,609		36,555
	Yang County East 2nd Ring Road (f)			2,542,142		2,538,550
	Real estate property under development			268,276,263		268,829,201
	Less:  Short-term portion			136,395,822		140,313,127
	Real estate property under development –long-term		$	131,880,441	$	128,516,074
		(a)	The Company recognized $3,006,823 of development cost in cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013 - $7,524,150)
		(b)	The Company recognized $1,355,415 of development cost in cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013- $1,063,902)
		(c)	The Company recognized $2,228,058 of development cost in the cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013-$Nil)
		(d)	In September 2013, the Company entered into an agreement (“Liangzhou Agreement”) with the Hanzhong local government on the Liangzhou Road reformation and expansion project (Liangzhou Road Project”). Pursuant to the agreement, the Company is contracted to reform and expand the Liangzhou Road, a commercial street in downtown Hanzhong City, with a total length of 2,080 meters and width of 30 meters and to resettle the existing residences in the Liangzhou road area. The government’s original road construction budget was approximately $33 million in accordance with the Liangzhou Agreement. The Company, in return, is being compensated by the local government to have an exclusive right on acquiring at least 394.5 Mu land use rights in a specified location of Hanzhong City. The Liangzhou Road Project’s road construction started at the end of 2013 and is expected to be completed by the first half of 2015. During fiscal 2014, the original scope and budget on the Liangzhou road reformation and expansion project was extended, because the local government included more area and resettlement residences into the project, which resulted in additional investments from the Company. In return, the Company is authorized by the local government to develop and manage the commercial and residential properties surrounding the Liangzhou Road project. The Company’s development cost incurred on Liangzhou Road Project is treated as the Company’s deposit on purchasing the related land use rights, as agreed by the local government.
	As of December 31, 2014, the actual costs incurred by the Company was $87,322,694 (September 30, 2014 - $86,050,259) and the incremental cost related to residence resettlement was approved by the local government. The Company determined that the Company’s Investment in Liangzhou Road Project in exchange for interests in future land use rights is a barter transaction with commercial substance. For the three months ended December 31, 2014, the Company received government’s subsidies in the amount of $1,724,374 for its Shanty Area Reform Project surrounding Liang Zhou Road located in Hantai District, Hanzhong City and the Company recorded the subsidies to offset against the development cost of Liangzhou Road Project.
		(e)	In September 2012, the Company was approved by the Hanzhong local government to construct four municipal roads with a total length of approximately 1,192 meters. The project was deferred and then restarted during the year ended September 30, 2014. As of December 31, 2014, the local government was still in the process of assessing the budget for these projects.
		(f)	The Company was engaged by the Yang County local government to construct the East 2nd Ring Road with a total length of 2.15km and a budgeted price of approximately $27.3 million (or RMB168 million), which was approved by the local Yang County government in March 2014. The local government is required to repay the Company’s project investment costs within 3 years with interest at the interest rate based on the commercial borrowing rate with the similar term published by China construction bank (December 31, 2014 - 6.15% and September 30, 2014 – 6.40%). The local government has approved a refund to the Company by reducing local surcharges or taxes otherwise required in the real estate development.
	As of December 31, 2014 and September 30, 2014, land use rights included in real estate property under development totaled $49,779,652 and $50,066,081, respectively.

SECURITY_DEPOSITS_FOR_LAND_USE

SECURITY DEPOSITS FOR LAND USE RIGHTS	3 Months Ended
	Dec. 31, 2014
Security Deposits For Land Use Rights [Abstract]
SECURITY DEPOSITS FOR LAND USE RIGHTS	NOTE 4. SECURITY DEPOSITS FOR LAND USE RIGHTS
	In May 2011, the Company entered into a development agreement with the Hanzhong local government. Pursuant to the agreement, the Company will prepay the development cost of $19,476,082 (RMB119,700,000) to acquire certain land use rights through public bidding. The prepaid development cost will be deducted from the final purchase price of the land use rights. As of December 31 2014, a deposit of $3,254,149 (RMB20,000,000) (2013 - $3,249,549 or RMB20,000,000) was paid. The Company currently expects to make payment of the remaining development cost as the government’s work progresses. The Company classified the security deposits for land use rights as long term based on the Company’s development plan.

BANK_LOAN

BANK LOAN	3 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
BANK LOAN	NOTE 5. BANK LOAN
	On August 23, 2013, the Company entered into a project finance loan agreement (the "Loan Agreement") with China Construction Bank, Hanzhong Branch (the “Bank") for a working capital loan (the “Loan”). The Loan has a three-year term in the principal amount of $24,406,118 (RMB150,000,000) at an interest rate (6.46% at December 31, 2014), which is 5% over the benchmark interest rate and is adjustable every twelve months from the date of the loan. The loan is for the development of the Company’s Mingzhu Beiyuan project.
	The Company pledged its real estate properties in the Mingzhu Beiyuan project with carrying value of $72,022,502 as of December 31, 2014 (September 30, 2014 - $73,351,415). The Loan is also subject to certain covenants including current ratio of not less than 2 and quick ratio of not less than 0.8. The bank treated all the Company’s real estate property including real estate property completed and real estate property under development as current assets. Based on the fact that the Company made timely repayments as required in the loan agreement during fiscal 2014 and Mingzhu Beiyuan achieved good presale status, the bank waived both current ratio and quick ratio requirement under the loan agreement.
		December 31, 2014		September 30, 2014
	China Construction Bank Loan	$	19,524,894	$	19,497,295
	Less: current maturities of long-term bank loan		13,016,596		12,998,197
	Bank loan – long term	$	6,508,298	$	6,499,098
	The weighted average interest rate of the loan was 6.46% as of December 31, 2014 and September 30, 2014. For the three months ended December 31, 2014, total loan interest was $318,707 (2014 - $356,567), which was capitalized in to the development cost of Mingzhu Garden – Mingzhu Beiyuan project. The repayment of the loan is due and payable based on fixed milestone dates as follows:
		Repayment in USD		Repayment in RMB
	20-Feb-15		6,508,298		40,000,000
	20-Aug-15		6,508,298		40,000,000
	10-Feb-16		4,881,224		30,000,000
	20-Aug-16		1,627,074		10,000,000
	Total		19,524,894		120,000,000

SHORTTERM_LOANSOTHER

SHORT-TERM LOANS-OTHER	3 Months Ended
	Dec. 31, 2014
Short-term Debt [Abstract]
SHORT-TERM LOANS-OTHER	NOTE 6. SHORT-TERM LOANS-OTHER
	As of December 31, 2014, the Company has the following other short term loans:
			December 31, 2014		September 30, 2014
	Loan A (i)		$	15,312,398	$	15,290,753
	Loan B (ii)			4,881,224		-
	Short-term loans - other		$	20,193,622	$	15,290,753
		(i)	On April 9, 2014, the Company entered into a working capital finance agreement (the "Finance Agreement") with a local investment company in Hanzhong. The Finance Agreement has a one year term and a maximum principal amount of $16,270,745 (RMB 100,000,000) at a fixed interest rate of 10%. The loan is for working capital purpose and guaranteed by the Company’s Chairman and CEO. As of December 31, 2014, the Company borrowed $15,312,398 (September 30, 2014 - $15,290,753). For the three months ended December 31, 2014, total interest was $382,810 (2014 - $Nil), which was capitalized in to the development cost of Liangzhou road project.
		(ii)	On September 26, 2014, the Company entered into a credit agreement with a financial institution. On October 15, 2014, the Company borrowed $4,881,224 (RMB 30,000,000) at a fixed interest rate of 20% per year and due on March 31, 2015. The loan is for the construction of Oriental Pearl Garden real estate project and guaranteed by the Company’s Chairman and CEO. Two buildings of Oriental Pearl Garden real estate project were also pledged for the loan. The accumulated development costs incurred by the Company on these two buildings are $8,055,724 as at December 31, 2014. For three months ended December 31, 2014, total interest was $181,690 (2014 - $Nil), which was capitalized in to the development cost of Oriental Pearl Garden real estate project.

CUSTOMER_DEPOSITS

CUSTOMER DEPOSITS	3 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
CUSTOMER DEPOSITS	NOTE 7. CUSTOMER DEPOSITS
	Customer deposits consist of amounts received from customers for the pre-sale of residential units in the PRC. The detail of customer deposits is as follows:
		December 31, 2014		September 30, 2014
	Customer deposits by real estate projects
	Mingzhu Garden (Mingzhu Nanyuan & Mingzhu Beiyuan)	$	13,687,245	$	15,386,758
	Hanzhong City Oriental Pearl Garden		11,361,366		12,541,634
	Liangzhou road and related projects		2,305,565		1,980,600
	Yang County Palace		2,801,285		1,849,270
	Yangzhou Pearl Garden		2,942,124		3,171,942
	Total		33,097,585		34,930,204
	Including:  Customer deposits -short-term		28,478,857		31,100,334
	Customer deposits - long-term	$	4,618,728	$	3,829,870
	Customer deposits are typically  10%-20% of the unit price for those customers who purchase properties in cash and  30%-50% of the unit price for those customers who purchase properties with mortgages. Buyers with mortgage loans pay customer deposits. The banks provide the balance of the funding to the Company upon consummation of the sales. The banks hold the properties as collateral for customers’ mortgage loans. If the customers default, the bank will repossess the collateral properties. Except during the Mortgage Loan Guarantee Period of approximately six to twelve months, the banks have no recourse to the Company for customers’ defaults.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8. RELATED PARTY TRANSACTIONS
			December 31,		September 30,
			2014		2014
	Shareholder loan – USD loan (a)		$	1,810,000	$	1,810,000
	Shareholder loan – RMB loan (b)			5,727,302		3,655,743
	Total		$	7,537,302	$	5,465,743
	a.	The Company has a one year loan agreement (“USD Loan Agreement”) with Mr. Xiaojun Zhu, the Chairman, CEO and major shareholder, pursuant to which the Company borrowed $1,810,000 to make a capital injection into Shaanxi HGS, the Company’s subsidiary. The interest rate for the loan is  4% per annum and the loan originally matured on July 19, 2014. The Company entered into the second amendment to the USD Loan Agreement to extend the term until July 31, 2015. The Company recorded interest of $18,100 for the three months ended December 31, 2014 (2013 -$18,100). The Company has not yet paid this interest and it is recorded in accrued expenses in the accompanying condensed consolidated balance sheets as of December 31, 2014 and September 30, 2014.
	b.	On December 31, 2013, Shaanxi Guangsha Investment and Development Group Co., Ltd. (the “Guangsha”), the Company's PRC operating subsidiary, entered into a loan agreement with the Chairman (the “Shareholder RMB Loan Agreement”), pursuant to which Guangsha is able to borrow from the chairman in order to support the Company’s Liang Shan Road construction project development and the Company’s working capital needs. The Loan Agreement has a one-year term at an interest rate, which is equal to the China RMB loan annual benchmark rate of 6.15% as of December 31, 2014 and September 30, 2014. The loan was renewed subsequent to December 31, 2014 with the same term. The Company recorded interest of $80,099 and $721 for the three months ended December 31, 2014 and 2013, respectively, which is capitalized in the development cost of Liangzhou road project. The Company has not paid this interest and it is recorded in accrued expenses in the accompanying consolidated balance sheets as of December 31, 2014 and September 30, 2014.

STOCK_OPTIONS

STOCK OPTIONS	3 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK OPTIONS	NOTE 9. STOCK OPTIONS
	On August 22, 2012, the Company’s Board of Directors granted stock options to two new independent directors to repurchase up to an aggregate of 120,000 shares of the Company’s common stock (“2013 Stock Options).  The shares underlying the options become excisable during the following 36 months period at the end of each quarter. The exercise price of the options is $2.37 per share. As of December 31, 2014 and September 30, 2014, 75.0% and 66.7% of the option awards have vested, respectively. The assumptions used in calculating the fair value of options granted using the Black-Scholes option pricing model are as follows:
	The assumptions used in calculating the fair	Options
	value of options granted using the Black-Scholes	granted in
	option pricing model are as follows:	August 2012
	Risk-free interest rate		0.19	%
	Expected life of the options		3 year
	Expected volatility		148	%
	Expected dividend yield		0	%
	Fair value	$	8,400
	The Company uses the Black-Scholes option-pricing model, which incorporates various assumptions including volatility, expected life and interest rates to determine fair value. The Company’s expected volatility assumption is based on the historical volatility of Company’s stock. The expected life assumption is primarily based on the simplified method due to the Company’s limited option exercise behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant.
	The following table summarizes the stock option activities of the Company:
							Weighted
					Weighted		Average
		Number of			Average		Remaining		Grant Date
		options			Exercise Price		Life in Years		Fair Value
	Outstanding, September 30, 2014		140,000		$	2.39		0.89	$	44,207
	Granted		-			-		-		-
	Forfeited		-			-		-		-
	Exercised		-			-		-		-
	Outstanding, December 31, 2014		140,000		$	2.39		0.63	$	44,207
	Exercisable, December 31, 2014		110,000		$	2.38		0.63	$	42,108
	The Company recorded $Nil stock-based compensation expense for the three months ended December 31, 2014 and 2013.

TAXES

TAXES	3 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
TAXES	NOTE 10. TAXES
	(A) Business sales tax
	The Company is subject to a 5% business sales tax on revenue.  It is the Company’s continuing practice to recognize the 5% business sales tax based on revenue as a cost of sales as the revenue is recognized. As of December 31, 2014, the Company had business sales tax payable of $9,713,180 (September 30, 2014- $10,410,449), which is expected to be paid when the projects are completed and assessed by the local tax authority.
	B) Corporate income taxes (“CIT”)
	The Company’s PRC subsidiaries and VIE are governed by the Income Tax Law of the People’s Republic of China concerning the privately run enterprises, which are generally subject to income tax at a statutory rate of 25% on income reported in the statutory financial statements after appropriate tax adjustments.
	However, as approved by the local tax authority of Hanzhong City, the Company’s CIT was assessed annually at a pre-determined fixed rate as an incentive to stimulate the local economy and encourage entrepreneurship. The local income tax rate in Hanzhong is 2.5% and in Yang County is 1.25% on revenue. For the three months ended December 31, 2014 and 2013, the Company’s assessed income taxes were $11,258 and $17,919, respectively.
	Although the possibility exists for reinterpretation of the application of the tax regulations by higher tax authorities in the PRC, potentially overturning the decision made by the local tax authority, the Company has not experienced any reevaluation of the income taxes for prior years. The PRC tax rules are different from the local tax rules and the Company is required to comply with local tax rules.  The difference between the two tax rules will not be a liability of the Company.  There will be no further tax payments for the difference.
	The following table reconciles the statutory rates to the Company’s effective tax rate for the three months ended December 31, 2014 and 2013:
		For the three months ended
		December 31,
		2014			2013
	Chinese statutory tax rate	$	25	%		25	%
	Valuation allowance change		0.1			0.1
	Net impact of exemption rendered by local tax authorities and other adjustments		-12.5			-15.5
	Effective tax rate	$	12.6	%		9.6	%
	Income tax expense for the three months ended December 31, 2014 and 2013 is summarized as follows:
		For the three months ended
		December 31,
		2014			2013
	Current tax provision	$	11,258		$	17,919
	Deferred tax provision		223,803			304,878
	Income tax provision	$	235,061		$	322,797
	The parent Company China HGS Real Estate Inc. is incorporated in the United States. Net operating loss carry forwards for United States income tax purposes amounted to $341,892 and $323,792 as of December 31, 2014 and September 30, 2014, respectively, which are available to reduce future years’ taxable income. These carry forwards will expire in 2034. However, the change in control resulting from the reverse merger in 2009 limits the amount of loss to be utilized each year. Management doesn’t expect to remit any of its net income back to the United States in the foreseeable future. Accordingly, the Company recorded a full valuation allowance as of December 31, 2014 and September 30, 2014. The components of deferred taxes as of December 31, 2014 and September 30, 2014 consist of the following:
		December 31,			September 30,
		2014			2014
	Deferred tax assets
	Deferred tax assets from net operating loss carry-forwards for parent company	$	116,243		$	110,089
	Valuation allowance		-116,243			-110,089
	Deferred tax assets:	$	-		$	-
	Deferred tax liability
	Revenue recognized based on percentage of completion	$	3,220,239		$	2,992,459
	Deferred tax liability- long term	$	3,220,239		$	2,992,459
	The valuation allowance increased $6,154 for the three months end December 31, 2014 and 2013, respectively.
		For the three months ended
		December 31,
		2014			2013
	Beginning Balance	$	110,089		$	85,473
	Current period additions		6,154			6,154
	Ending Balance	$	116,243		$	91,627
	(C) LAT
	Since January 1, 1994, LAT has been applicable at progressive tax rates ranging from  30% to  60% on the appreciation of land values, with an exemption provided for the sales of ordinary residential properties if the appreciation values do not exceed certain thresholds specified in the relevant tax laws. However, the Company’s local tax authority in Hanzhong City has not imposed the regulation on real estate companies in its area of administration. Instead, the local tax authority has levied the LAT at the rate of  0.5% in Yang County and  1.0% in Hanzhong against total cash receipts from sales of real estate properties, rather than according to the progressive rates. As at December 31, 2014, the outstanding LAT payable wes $223,768 with respect to completed real estate properties sold up to December 31, 2014. As at September 30, 2014,  the outstanding LAT payable balance was $165,089 with respect to completed real estate properties sold up to September 30, 2014.
	(D) Taxes payable consisted of the following:
		December 31,			September 30,
		2014			2014
	CIT	$	839,059		$	884,685
	Business tax		9,713,180			10,410,449
	Other tax and fees		1,345,990			1,283,937
	Total taxes payable	$	11,898,229		$	12,579,071

CONTINGENCY_AND_COMMITMENTS

CONTINGENCY AND COMMITMENTS	3 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCY AND COMMITMENTS	NOTE 11. CONTINGENCY AND COMMITMENTS
	As an industry practice, the Company provides guarantees to PRC banks with respect to loans procured by the purchasers of the Company’s real estate properties for the total mortgage loan amount until the completion of obtaining the “Certificate of Ownership” of the properties from the government, which generally takes six to twelve months. Because the banks provide loan proceeds without getting the “Certificate of Ownership” as loan collateral during this six to twelve months’ period, the mortgage banks require the Company to maintain, as restricted cash, 5% to 10% of the mortgage proceeds as security for the Company’s obligations under such guarantees. If a purchaser defaults on its payment obligations, the mortgage bank may deduct the delinquent mortgage payment from the security deposit and require the Company to pay the excess amount if the delinquent mortgage payments exceed the security deposit. The Company has made necessary reserves in its restricted cash account to cover any potential mortgage defaults as required by the mortgage lenders. The Company has not experienced any losses related to this guarantee and believes that such reserves are sufficient.
	Total operating lease commitments for rental of office of the Company’s PRC subsidiaries as of December 31, 2014 is as follows:
		Minimum
	Twelve months ending	lease payment
	2015	$	26,847
	2016		29,531
	Years after		-
	Total minimum payments required	$	56,378

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Principles of consolidation	Principles of consolidation
	The unaudited condensed consolidated financial statements include the financial statements of China HGS Real Estate Inc. (the “Company” or “China HGS”), China HGS Investment Inc. (“HGS Investment”), Shaanxi HGS Management and Consulting Co., Ltd. (“Shaanxi HGS”) and its variable interest entity (“VIE”), Shaanxi Guangsha Investment and Development Group Co., Ltd. (“Guangsha”). All inter-company transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation.
Use of estimates	Use of estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes, and disclosure of contingent liabilities at the date of the consolidated financial statements. Estimates are used for, but not limited to, the assumptions and estimates used by management in recognizing development revenue under the percentage of completion method, the selection of the useful lives of property and equipment, provision necessary for contingent liabilities, fair values, revenue recognition, taxes, budgeted costs, share-based compensation and other similar charges. Management believes that the estimates utilized in preparing its consolidated financial statements are reasonable and prudent. Actual results could differ from these estimates.
Fair value of financial instruments	Fair value of financial instruments
	The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures. It clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
	Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.
	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions or what assumptions the market participants would use in pricing the asset or liability based on the best available information.
	The carrying amounts reported in the accompanying condensed consolidated balance sheets for cash, restricted cash, advances to vendors, security deposits for land use rights, other current assets, accounts payable, other payables, customer deposits, accrued expenses and taxes payable approximate their fair value based on the short-term maturity of these instruments. The fair value of the long term customer, construction and security deposits approximate their carrying amounts because the deposits are received in cash. The carrying value of the long term bank loan approximates fair value because it has a variable rate of interest based on market.
Revenue recognition	Revenue recognition
	Percentage of Completion method
	Real estate sales for the long term real estate projects are recognized under percentage completion method in accordance with the provisions of ASC 360-20-40D “Sale of Condominium Units”. Revenue and profit from the sales of long term development properties is recognized by the percentage of completion method on the sale of individual units when all the following criteria are met:
	a.	Construction is beyond a preliminary stage.
	b.	The buyer is committed to the extent of being unable to require a refund except for non-delivery of the unit or interest.
	c.	Sufficient units have already been sold to assure that the entire property will not revert to rental property.
	d.	Sales prices are collectible.
	e.	Aggregate sales proceeds and costs can be reasonably estimated.
	If any of the above criteria is not met, proceeds shall be accounted for as deposits until the criteria are met.
	Under the percentage of completion method, revenues from condominium units sold and related costs are recognized over the course of the construction period, based on the completion progress of a project. In relation to any project, revenue is determined by calculating the ratio of incurred costs, including land use rights costs and construction costs, to total estimated costs and applying that ratio to the contracted sales amounts. Cost of sales is recognized by determining the ratio of contracted sales during the period to total estimated sales value, and applying that ratio to the incurred costs. Current period amounts are calculated based on the difference between the life-to-date project totals and the previously recognized amounts.
	Revenue recognized to date in excess of amounts received from customers is classified as current assets under cost and earnings in excess of billings, whose balance is $12,114,016 as of December 31, 2014 (September 30, 2014- $12,332,396). Amounts received from customers in excess of revenue recognized to date are classified as current liabilities under billings in excess of cost and earnings, whose balance is $4,135,323 as of December 31, 2014 (September 30, 2014-$2,960,452).
	Any changes in significant judgments and/or estimates used in determining construction and development revenue could significantly change the timing or amount of construction and development revenue recognized. Changes in total estimated project costs or losses, if any, are recognized in the period in which they are determined.
	Full accrual method
	Revenue from the sales of short term development properties, where the construction period is expected to be 18 months or less is recognized by the full accrual method at the time of the closing of an individual unit sale. This occurs when title to or possession of the property is transferred to the buyer. A sale is not considered consummated until (a) the parties are bound by the terms of a contract, (b) all consideration has been exchanged, (c) any permanent financing for which the seller is responsible has been arranged, (d) all conditions precedent to closing have been performed, (e) the seller does not have substantial continuing involvement with the property, and (f) the usual risks and rewards of ownership have been transferred to the buyer. Further, the buyer’s initial and continuing investment is adequate to demonstrate a commitment to pay for the property.
	The Company provides “mortgage loan guarantees” only with respect to buyers who make down-payments of  30%-50% of the total purchase price of the property. The period of the mortgage loan guarantee begins on the date the bank approves the buyer’s mortgage and we receives the loan proceeds in our bank account and ends on the date the “Certificate of Ownership” evidencing that title to the property has been transferred to the buyer. The procedures to obtain the Certificate of Ownership take six to twelve months (the “Mortgage Loan Guarantee Period”).  If, after investigation of the buyer’s income and other relevant factors, the bank decides not to grant the mortgage loan, our mortgage-loan based sales contract terminates and there will be no guarantee obligation.  If, during the Mortgage Loan Guarantee Period, the buyer defaults on his or her monthly mortgage payment for three consecutive months, we are required to refund the loan proceeds back to the bank, although we have the right to keep the customer's deposit and resell the property to a third party.  Once the Certificate of Property has been issued by the relevant government authority, our loan guarantee terminates.  If the buyer then defaults on his or her mortgage loan, the bank has the right to take the property back and sell it and use the proceeds to pay off the loan.  The Company is not liable for any shortfall that the bank may incur in this event. To date, no buyer has defaulted on his or her mortgage payments during the Mortgage Loan Guarantee Period and the Company has not had to refund any loan proceeds pursuant to its mortgage loan guarantees.
	For municipal road construction projects, fees are generally recognized by the full accrual method at the time the projects are completed.
Foreign currency translation	Foreign currency translation
	The Company’s financial information is presented in U.S. dollars. The functional currency of the Company’s operating subsidiaries is Renminbi (“RMB”), the currency of the PRC. The financial statements of the Company have been translated into U.S. dollars in accordance with ASC 830-30 “Translation of Financial Statements”. The financial information is first prepared in RMB and then is translated into U.S. dollars at year-end exchange rates as to assets and liabilities and average exchange rates as to revenue and expenses. Capital accounts are translated at their historical exchange rates when the capital transactions occurred. The effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income in stockholders’ equity.
				For three months
			ended December 31,				September 30,
			2014		2013		2014
	Period end RMB : USD exchange rate			6.146		6.1122		6.1547
	Three months average RMB : USD exchange rate			6.1389		6.1261		6.1425
	The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.
Cash	Cash
	Cash includes cash on hand and demand deposits in accounts maintained with commercial banks within the PRC. The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company maintains bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured.
Restricted cash	Restricted Cash
	The restricted cash is required by the banks as collateral for mortgage loans given to the home buyers before obtaining the certificates of ownership of the properties as collateral. In order to provide the banks with the certificates of ownership, the Company is required to complete certain procedures with the Chinese government, which normally takes six to twelve months. Because the banks provide the loan proceeds to the Company without obtaining certificates of ownership as loan collateral during this six to twelve months’ period, the mortgage banks require the Company to maintain, as restricted cash, 5% to 10% of the mortgage proceeds as security for the Company’s obligations under such guarantees. The restricted cash is released by the banks once they receive the certificates of ownership. As of December 31, 2014 and September 30, 2014, restricted cash totaled $1,605,282 and $1,589,887 respectively. These deposits are not covered by insurance. The Company has not experienced any losses to date as a result of this policy.
Advances to vendors	Advances to vendors
	Advances to vendors consist of balances paid to contractors and vendors for services and materials that have not been provided or received and generally relate to the development and construction of residential and commercial units in the PRC. Advances to vendors are reviewed periodically to determine whether their carrying value has become impaired. Historically, the Company has not experienced any losses as a result of these advances. As of December 31, 2014 and September 30, 2014, the Company had outstanding advances to vendors in the amount of $269,681 and $Nil, respectively.
Security deposits for land use rights	Security deposits for land use rights
	Security deposits for land use rights consist of a deposit held by the PRC government for the purchase of land use rights in Hanzhong City. The deposit will be reclassified to real estate property under development upon the transfer of legal title.
Real estate property development completed and under development	Real estate property development completed and under development
	Real estate property consists of finished residential unit sites, commercial offices and residential unit sites under development. The Company leases the land for the residential unit sites under land use right leases with various terms from the PRC government. The cost of land use rights is included in the development cost and allocated to each project. Real estate property development completed and real estate property under development are stated at the lower of cost or fair value.
	Expenditures for land development, including cost of land use rights, deed tax, pre-development costs, and engineering costs, exclusive of depreciation, are capitalized and allocated to development projects by the specific identification method. Costs are allocated to specific units within a project based on the ratio of the sales area of units to the estimated total sales area of the project (or phase of the project) multiplied by the total cost of the project (or phase of the project).
	Cost of amenities transferred to buyers is allocated to specific units as a component of total construction cost. The amenity cost includes landscaping, road paving, etc. Once the projects are completed, the amenities are under control of the property management companies.
	Real estate property development completed and real estate property under development are reclassified on the balance sheet into current and non-current portions based on the estimated date of construction completion and sales. The real estate property development completed classification is based on the estimated date that each property is expected to be sold within the Company’s normal operating cycle of the business and the Company’s sales plan. Real estate property development completed is classified as a current asset if the property is expected to be sold within the normal operating cycle of the business. Otherwise, it is classified as a non-current asset. Real estate property under development is classified as a current asset, if the property is reasonably expected to be completed within the Company’s normal operating cycle of the business. Otherwise, it is classified as a non-current asset. The majority of real estate projects the Company has completed in the past were multi-layer or sub-high-rise real estate projects. The Company considers its normal operating cycle is 12 months.
	In accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”), real estate property development completed and under development are subject to valuation adjustments when the carrying amount exceeds fair value. An impairment loss is recognized only if the carrying amount of the assets is not recoverable and exceeds fair value. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to be generated by the assets. The Company reviewed all of its real estate projects for future losses and impairment by comparing the estimated future undiscounted cash flows for each project to the carrying value of such project. For the three months ended December 31, 2014 and 2013, the Company did not recognize any impairment for real estate property under development and completed.
Capitalization of Interest	Capitalization of Interest
	Interest incurred during and directly related to real estate development projects is capitalized to the related real estate property under development during the active development period, which generally commences when borrowings are used to acquire real estate assets and ends when the properties are substantially complete or the property becomes inactive. Interest is capitalized based on the interest rate applicable to specific borrowings or the weighted average of the rates applicable to other borrowings during the period. Interest capitalized to real estate property under development is expensed as a component of cost of real estate sales when related units are sold. All other interest is expensed as incurred.
Impairment of long-lived assets	Impairment of long-lived assets
	In accordance with ASC 360, "Accounting for the Impairment or Disposal of Long-Lived Assets", the Company is required to review its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value.
	Assets are grouped and evaluated at the lowest level for their identifiable cash flows that are largely independent of the cash flows of other groups of assets. The Company considers historical performance and future estimated results in its evaluation of potential impairment and then compares the carrying amount of the asset to the future estimated cash flows expected to result from the use of the asset. If the carrying amount of the asset exceeds estimated expected undiscounted future cash flows, the Company measures the amount of impairment by comparing the carrying amount of the asset to its fair value. The estimation of fair value is generally determined by using the asset's expected future discounted cash flows or market value. The Company estimates fair value of the assets based on certain assumptions such as budgets, internal projections, and other available information as considered necessary. There is no impairment of long-lived assets during the three months ended December 31, 2014 and 2013.
Customer deposits	Customer deposits
	Customer deposits consist of amounts received from customers relating to the sale of residential units in the PRC. In the PRC, customers will generally obtain permanent financing for the purchase of their residential unit prior to the completion of the project. The lending institution will provide the funding to the Company upon the completion of the financing rather than the completion of the project. The Company receives these funds and recognizes them as a liability until the revenue can be recognized.
Property warranty	Property warranty
	The Company provides its customers with warranties which cover major defects of building structure and certain fittings and facilities of properties sold. The warranty period varies from two years to five years, depending on different property components the warranty covers. The Company continually estimates potential costs for materials and labor with regard to warranty-type claims expected to be incurred subsequent to the delivery of a property. Reserves are determined based on historical data and trends with respect to similar property types and geographical areas. The Company continually monitors the warranty reserve and makes adjustments to its pre-existing warranties, if any, in order to reflect changes in trends and historical data as information becomes available. The Company may seek further recourse against its contractors or any related third parties if it can be proved that the faults are caused by them. In addition, the Company also withholds up to 2% of the contract cost from sub-contractors for periods of two to five years. These amounts are included in construction deposits, and are only paid to the extent that there has been no warranty claim against the Company relating to the work performed or materials supplied by the subcontractors. For the three months periods ended December 31, 2014 and 2013, the Company had not recognized any warranty liability or incurred any warranty costs in excess of the amount retained from subcontractors.
Construction Deposits	Construction Deposits
	Construction deposits are the warranty deposits the real estate contractors provide to the Company upon signing the construction contracts. The Company can use such deposits to reimburse customers in the event of customer claims due to construction defects.  The remaining balance of the deposits are returned to the contractors when the terms of the after-sale property warranty expires, which normally occurs within two to five years after the date of the deposit.
Stock-based compensation	Share-based compensation
	The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation - Stock compensation, which requires that share-based payment transactions be measured based on the grant-date fair value of the equity instrument issued and recognized as compensation expense over the requisite service period, or vesting period.
	ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in the subsequent period if actual forfeitures differ from initial estimates. Forfeiture rate is estimated based on historical and future expectation of employee turnover rate and are adjusted to reflect future change in circumstances and facts, if any. Share-based compensation expense is recorded net of estimated forfeitures such that expense was recorded only for those stock options and common stock awards that are expected to vest.
Income taxes	Income taxes
	The Company utilizes ASC 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
	ASC 740-10-25 prescribes a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. It also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, years open for tax examination, accounting for income taxes in interim periods and income tax disclosures. There are no material uncertain tax positions as of December 31, 2014 and September 30, 2014.
	The Company is a corporation organized under the laws of the State of Florida. However, all of the Company’s operations are conducted solely by its subsidiaries in the PRC.  No income is earned in the United States and the management does not repatriate any earnings outside the PRC.  As a result, the Company did not generate any U.S. taxable income for the three months ended December 31, 2014, and 2013, respectively.
	As of December 31, 2014, the tax years ended December 31, 2009 through December 31, 2013 for the Company’s PRC entities remain open for statutory examination by PRC tax authorities. The parent Company China HGS Real Estate Inc.’s tax years ended September 30, 2012 through September 30, 2014 remains open for statutory examination by U.S. tax authorities.
Land appreciation tax ("LAT")	Land appreciation tax (“LAT”)
	In accordance with the relevant taxation laws in the PRC, the Company is subject to LAT based on progressive rates ranging from 30% to 60% on the appreciation of land value, which is calculated as the proceeds of sales of properties less deductible expenditures including borrowing costs and all property development expenditures. LAT is exempted if the appreciation values do not exceed certain thresholds specified in the relevant tax laws.
	The whole project must be completed before the LAT obligation can be assessed. Accordingly, the Company should record the liability and the total related expense at the completion of a project unless the tax authorities impose an assessment at an earlier date.  The methods to implement this tax law vary among different geographic areas. Hanzhong implements this tax rule by requiring real estate companies prepay the LAT based upon customer deposits received. The tax rate in Hanzhong is 1%. Yang County requires a tax rate of  0.5%.
Comprehensive income	Comprehensive income
	In accordance with ASC 220-10-55, comprehensive income is defined as all changes in equity except those resulting from investments by owners and distributions to owners. The Company’s only components of comprehensive income during the three months ended December 31, 2014 and 2013 were net income and foreign currency translation adjustments.
Basic and diluted earnings per share	Basic and diluted earnings per share
	The Company computes earnings per share (“EPS”) in accordance with the ASC 260, “Earnings per share”, which requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. There were no anti-dilutive shares for the three months ended December 31, 2014 and 2013.
Advertising expenses	Advertising expenses
	Advertising costs are expensed as incurred. For the three months ended December 31, 2014 and 2013, the Company recorded advertising expenses of $88,730 and $48,743, respectively.
Concentration risk	Concentration risk
	The Company's operations are carried out in the PRC. Accordingly, the Company's business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC's economy. The Company's operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company's results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. All of the Company’s cash is maintained with state-owned banks within the People’s Republic of China of which no deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts.
	The Company is dependent on third-party sub-contractors, manufacturers, and distributors for all construction services and supply of construction materials. For the three months ended December 31, 2014, none of the suppliers accounted for over 10% of project expenditures. For the three months ended December 31, 2013, none of the suppliers accounted for over 10% of project expenditures.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Currency Exchange Rate	The effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income in stockholders’ equity.
			For three months
		ended December 31,				September 30,
		2014		2013		2014
	Period end RMB : USD exchange rate		6.146		6.1122		6.1547
	Three months average RMB : USD exchange rate		6.1389		6.1261		6.1425

REAL_ESTATE_PROPERTY_DEVELOPME1

REAL ESTATE PROPERTY DEVELOPMENT COMPLETED AND UNDER DEVELOPMENT (Tables)	3 Months Ended
	Dec. 31, 2014
Real Estate [Abstract]
Components of Real Estate Property Completed and under Development	The following summarizes the components of real estate property development completed and under development as of December 31, 2014 and September 30, 2014:
			December 31, 2014		September 30, 2014
	Development completed
	Hanzhong City Mingzhu Garden (Mingzhu Nanyuan & Mingzhu Beiyuan)		$	1,729,304	$	1,793,362
	Hanzhong City Nan Dajie (Mingzhu Xinju)			1,608,159		1,605,886
	Yang County Yangzhou Pearl Garden			4,247,698		4,609,585
	Hanzhong City Central Plaza			614,515		613,645
	Real estate property development completed			8,199,676		8,622,478
	Less:  Real estate property completed –short-term			5,731,826		6,050,263
	Real estate property completed –long-term		$	2,467,850	$	2,572,215
	Under development:
	Hanzhong City Oriental Pearl Garden (c)		$	5,512,006	$	60,298,669
	Hanzhong City Mingzhu Garden-Mingzhu Beiyuan (a)			72,022,502		73,351,415
	Yang County Yangzhou Pearl Garden (b)			58,861,287		6,663,043
	Yang County Yangzhou Palace			33,601,826		31,600,896
	Hanzhong City Shijin Project			7,881,182		7,870,052
	Hanzhong City Liangzhou Road  and related projects (d)			87,322,694		86,050,259
	Hanzhong City Hanfeng Beiyuan East (e)			496,015		419,762
	Hanzhong City Beidajie			36,609		36,555
	Yang County East 2nd Ring Road (f)			2,542,142		2,538,550
	Real estate property under development			268,276,263		268,829,201
	Less:  Short-term portion			136,395,822		140,313,127
	Real estate property under development –long-term		$	131,880,441	$	128,516,074
		(a)	The Company recognized $3,006,823 of development cost in cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013 - $7,524,150)
		(b)	The Company recognized $1,355,415 of development cost in cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013- $1,063,902)
		(c)	The Company recognized $2,228,058 of development cost in the cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013-$Nil)
		(d)	In September 2013, the Company entered into an agreement (“Liangzhou Agreement”) with the Hanzhong local government on the Liangzhou Road reformation and expansion project (Liangzhou Road Project”). Pursuant to the agreement, the Company is contracted to reform and expand the Liangzhou Road, a commercial street in downtown Hanzhong City, with a total length of 2,080 meters and width of 30 meters and to resettle the existing residences in the Liangzhou road area. The government’s original road construction budget was approximately $33 million in accordance with the Liangzhou Agreement. The Company, in return, is being compensated by the local government to have an exclusive right on acquiring at least 394.5 Mu land use rights in a specified location of Hanzhong City. The Liangzhou Road Project’s road construction started at the end of 2013 and is expected to be completed by the first half of 2015. During fiscal 2014, the original scope and budget on the Liangzhou road reformation and expansion project was extended, because the local government included more area and resettlement residences into the project, which resulted in additional investments from the Company. In return, the Company is authorized by the local government to develop and manage the commercial and residential properties surrounding the Liangzhou Road project. The Company’s development cost incurred on Liangzhou Road Project is treated as the Company’s deposit on purchasing the related land use rights, as agreed by the local government.
	As of December 31, 2014, the actual costs incurred by the Company was $87,322,694 (September 30, 2014 - $86,050,259) and the incremental cost related to residence resettlement was approved by the local government. The Company determined that the Company’s Investment in Liangzhou Road Project in exchange for interests in future land use rights is a barter transaction with commercial substance. For the three months ended December 31, 2014, the Company received government’s subsidies in the amount of $1,724,374 for its Shanty Area Reform Project surrounding Liang Zhou Road located in Hantai District, Hanzhong City and the Company recorded the subsidies to offset against the development cost of Liangzhou Road Project.
		(e)	In September 2012, the Company was approved by the Hanzhong local government to construct four municipal roads with a total length of approximately 1,192 meters. The project was deferred and then restarted during the year ended September 30, 2014. As of December 31, 2014, the local government was still in the process of assessing the budget for these projects.
		(f)	The Company was engaged by the Yang County local government to construct the East 2nd Ring Road with a total length of 2.15km and a budgeted price of approximately $27.3 million (or RMB168 million), which was approved by the local Yang County government in March 2014. The local government is required to repay the Company’s project investment costs within 3 years with interest at the interest rate based on the commercial borrowing rate with the similar term published by China construction bank (December 31, 2014 - 6.15% and September 30, 2014 – 6.40%). The local government has approved a refund to the Company by reducing local surcharges or taxes otherwise required in the real estate development.

BANK_LOAN_Tables

BANK LOAN (Tables)	3 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Component of Short Term Debt		December 31, 2014		September 30, 2014
	China Construction Bank Loan	$	19,524,894	$	19,497,295
	Less: current maturities of long-term bank loan		13,016,596		12,998,197
	Bank loan – long term	$	6,508,298	$	6,499,098
Schedule of Repayment of Loan	The repayment of the loan is due and payable based on fixed milestone dates as follows:
		Repayment in USD		Repayment in RMB
	20-Feb-15		6,508,298		40,000,000
	20-Aug-15		6,508,298		40,000,000
	10-Feb-16		4,881,224		30,000,000
	20-Aug-16		1,627,074		10,000,000
	Total		19,524,894		120,000,000

SHORTTERM_LOANSOTHER_Tables

SHORT-TERM LOANS-OTHER (Tables)	3 Months Ended
	Dec. 31, 2014
Short-term Debt [Abstract]
Schedule of Other Short-term Loans	As of December 31, 2014, the Company has the following other short term loans:
			December 31, 2014		September 30, 2014
	Loan A (i)		$	15,312,398	$	15,290,753
	Loan B (ii)			4,881,224		-
	Short-term loans - other		$	20,193,622	$	15,290,753
		(i)	On April 9, 2014, the Company entered into a working capital finance agreement (the "Finance Agreement") with a local investment company in Hanzhong. The Finance Agreement has a one year term and a maximum principal amount of $16,270,745 (RMB 100,000,000) at a fixed interest rate of 10%. The loan is for working capital purpose and guaranteed by the Company’s Chairman and CEO. As of December 31, 2014, the Company borrowed $15,312,398 (September 30, 2014 - $15,290,753). For the three months ended December 31, 2014, total interest was $382,810 (2014 - $Nil), which was capitalized in to the development cost of Liangzhou road project.
		(ii)	On September 26, 2014, the Company entered into a credit agreement with a financial institution. On October 15, 2014, the Company borrowed $4,881,224 (RMB 30,000,000) at a fixed interest rate of 20% per year and due on March 31, 2015. The loan is for the construction of Oriental Pearl Garden real estate project and guaranteed by the Company’s Chairman and CEO. Two buildings of Oriental Pearl Garden real estate project were also pledged for the loan. The accumulated development costs incurred by the Company on these two buildings are $8,055,724 as at December 31, 2014. For three months ended December 31, 2014, total interest was $181,690 (2014 - $Nil), which was capitalized in to the development cost of Oriental Pearl Garden real estate project.

CUSTOMER_DEPOSITS_Tables

CUSTOMER DEPOSITS (Tables)	3 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
Customer Deposits from Pre-Sale of Residential Units	Customer deposits consist of amounts received from customers for the pre-sale of residential units in the PRC. The detail of customer deposits is as follows:
		December 31, 2014		September 30, 2014
	Customer deposits by real estate projects
	Mingzhu Garden (Mingzhu Nanyuan & Mingzhu Beiyuan)	$	13,687,245	$	15,386,758
	Hanzhong City Oriental Pearl Garden		11,361,366		12,541,634
	Liangzhou road and related projects		2,305,565		1,980,600
	Yang County Palace		2,801,285		1,849,270
	Yangzhou Pearl Garden		2,942,124		3,171,942
	Total		33,097,585		34,930,204
	Including:  Customer deposits -short-term		28,478,857		31,100,334
	Customer deposits - long-term	$	4,618,728	$	3,829,870

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Shareholder Loan			December 31,		September 30,
			2014		2014
	Shareholder loan – USD loan (a)		$	1,810,000	$	1,810,000
	Shareholder loan – RMB loan (b)			5,727,302		3,655,743
	Total		$	7,537,302	$	5,465,743
	a.	The Company has a one year loan agreement (“USD Loan Agreement”) with Mr. Xiaojun Zhu, the Chairman, CEO and major shareholder, pursuant to which the Company borrowed $1,810,000 to make a capital injection into Shaanxi HGS, the Company’s subsidiary. The interest rate for the loan is  4% per annum and the loan originally matured on July 19, 2014. The Company entered into the second amendment to the USD Loan Agreement to extend the term until July 31, 2015. The Company recorded interest of $18,100 for the three months ended December 31, 2014 (2013 -$18,100). The Company has not yet paid this interest and it is recorded in accrued expenses in the accompanying condensed consolidated balance sheets as of December 31, 2014 and September 30, 2014.
	b.	On December 31, 2013, Shaanxi Guangsha Investment and Development Group Co., Ltd. (the “Guangsha”), the Company's PRC operating subsidiary, entered into a loan agreement with the Chairman (the “Shareholder RMB Loan Agreement”), pursuant to which Guangsha is able to borrow from the chairman in order to support the Company’s Liang Shan Road construction project development and the Company’s working capital needs. The Loan Agreement has a one-year term at an interest rate, which is equal to the China RMB loan annual benchmark rate of 6.15% as of December 31, 2014 and September 30, 2014. The loan was renewed subsequent to December 31, 2014 with the same term. The Company recorded interest of $80,099 and $721 for the three months ended December 31, 2014 and 2013, respectively, which is capitalized in the development cost of Liangzhou road project. The Company has not paid this interest and it is recorded in accrued expenses in the accompanying consolidated balance sheets as of December 31, 2014 and September 30, 2014.

STOCK_OPTIONS_Tables

STOCK OPTIONS (Tables)	3 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Assumptions used in Calculating Fair Value of Options Granted	The assumptions used in calculating the fair value of options granted using the Black-Scholes option pricing model are as follows:
	The assumptions used in calculating the fair	Options
	value of options granted using the Black-Scholes	granted in
	option pricing model are as follows:	August 2012
	Risk-free interest rate		0.19	%
	Expected life of the options		3 year
	Expected volatility		148	%
	Expected dividend yield		0	%
	Fair value	$	8,400
Stock Option Activities	The following table summarizes the stock option activities of the Company:
							Weighted
					Weighted		Average
		Number of			Average		Remaining		Grant Date
		options			Exercise Price		Life in Years		Fair Value
	Outstanding, September 30, 2014		140,000		$	2.39		0.89	$	44,207
	Granted		-			-		-		-
	Forfeited		-			-		-		-
	Exercised		-			-		-		-
	Outstanding, December 31, 2014		140,000		$	2.39		0.63	$	44,207
	Exercisable, December 31, 2014		110,000		$	2.38		0.63	$	42,108

TAXES_Tables

TAXES (Tables)	3 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Reconciliation of Statutory Rates to Effective Tax Rate	The following table reconciles the statutory rates to the Company’s effective tax rate for the three months ended December 31, 2014 and 2013:
		For the three months ended
		December 31,
		2014			2013
	Chinese statutory tax rate	$	25	%		25	%
	Valuation allowance change		0.1			0.1
	Net impact of exemption rendered by local tax authorities and other adjustments		-12.5			-15.5
	Effective tax rate	$	12.6	%		9.6	%
Schedule of Components of Income Tax Expense (Benefit)	Income tax expense for the three months ended December 31, 2014 and 2013 is summarized as follows:
		For the three months ended
		December 31,
		2014			2013
	Current tax provision	$	11,258		$	17,919
	Deferred tax provision		223,803			304,878
	Income tax provision	$	235,061		$	322,797
Components of Deferred Taxes	The components of deferred taxes as of December 31, 2014 and September 30, 2014 consist of the following:
		December 31,			September 30,
		2014			2014
	Deferred tax assets
	Deferred tax assets from net operating loss carry-forwards for parent company	$	116,243		$	110,089
	Valuation allowance		-116,243			-110,089
	Deferred tax assets:	$	-		$	-
	Deferred tax liability
	Revenue recognized based on percentage of completion	$	3,220,239		$	2,992,459
	Deferred tax liability- long term	$	3,220,239		$	2,992,459
Summary of Valuation Allowance	The valuation allowance increased $6,154 for the three months end December 31, 2014 and 2013, respectively.
		For the three months ended
		December 31,
		2014			2013
	Beginning Balance	$	110,089		$	85,473
	Current period additions		6,154			6,154
	Ending Balance	$	116,243		$	91,627
Taxes payable	Taxes payable consisted of the following:
		December 31,			September 30,
		2014			2014
	CIT	$	839,059		$	884,685
	Business tax		9,713,180			10,410,449
	Other tax and fees		1,345,990			1,283,937
	Total taxes payable	$	11,898,229		$	12,579,071

CONTINGENCY_AND_COMMITMENTS_Ta

CONTINGENCY AND COMMITMENTS (Tables)	3 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule Of Future Minimum Rental Payments	Total operating lease commitments for rental of office of the Company’s PRC subsidiaries as of December 31, 2014 is as follows:
		Minimum
	Twelve months ending	lease payment
	2015	$	26,847
	2016		29,531
	Years after		-
	Total minimum payments required	$	56,378

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Additional Information) (Detail) (USD $)	3 Months Ended
	Dec. 31, 2014
Working Capital Deficit	$7,565,801
Loans Payable to Bank	$39,718,516
Percentage Of Project Completed	14.40%

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Currency Exchange Rate) (Detail)	3 Months Ended		12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014
Period end RMB : USD exchange rate	6.146	6.1122	6.1547
Three months average RMB : USD exchange rate	6.1389	6.1261	6.1425

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Additional Information) (Detail) (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014
Significant Accounting Policies [Line Items]
Restricted cash	$1,605,282		$1,589,887
Advances to vendors	269,681		0
Costs in Excess of Billings, Current	12,114,016		12,332,396
Billings in Excess of Cost, Current	4,135,323		2,960,452
Advertising Expense	$88,730	$48,743
Percentage Of Contract Cost Withholds	2.00%
Project Expenditure [Member]
Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	10.00%	10.00%
Hanzhong
Significant Accounting Policies [Line Items]
Land appreciation tax rate	1.00%
Yang Country
Significant Accounting Policies [Line Items]
Land appreciation tax rate	0.50%
Minimum
Significant Accounting Policies [Line Items]
Percentage of down payments to total purchase price of property to receive mortgage loan guarantees	30.00%
Percentage Of Mortgage Proceeds As Security	5.00%
Land appreciation tax rate	30.00%
Maximum
Significant Accounting Policies [Line Items]
Percentage of down payments to total purchase price of property to receive mortgage loan guarantees	50.00%
Percentage Of Mortgage Proceeds As Security	10.00%
Land appreciation tax rate	60.00%

REAL_ESTATE_PROPERTY_DEVELOPME2

REAL ESTATE PROPERTY DEVELOPMENT COMPLETED AND UNDER DEVELOPMENT (Components Of Real Estate) (Detail) (USD $)	Dec. 31, 2014		Sep. 30, 2014
Real Estate Properties [Line Items]
Real estate property development completed	$8,199,676		$8,622,478
Less: Real estate property completed short-term	5,731,826		6,050,263
Real estate property completed long-term	2,467,850		2,572,215
Real estate property under development	268,276,263		268,829,201
Less: Short-term portion	136,395,822		140,313,127
Real estate property under development -long-term	131,880,441		128,516,074
Hanzhong City Mingzhu Garden (Mingzhu Nanyuan & Mingzhu Beiyuan)
Real Estate Properties [Line Items]
Real estate property development completed	1,729,304		1,793,362
Hanzhong City Nan Dajie (Mingzhu Xinju)
Real Estate Properties [Line Items]
Real estate property development completed	1,608,159		1,605,886
Hanzhong City Central Plaza
Real Estate Properties [Line Items]
Real estate property development completed	614,515		613,645
Hanzhong City Oriental Pearl Garden
Real Estate Properties [Line Items]
Real estate property under development	5,512,006	[1]	60,298,669	[1]
Hanzhong City Mingzhu Garden-Mingzhu Beiyuan
Real Estate Properties [Line Items]
Real estate property under development	72,022,502	[2]	73,351,415	[2]
Yang County Yangzhou Pearl Garden
Real Estate Properties [Line Items]
Real estate property development completed	4,247,698		4,609,585
Real estate property under development	58,861,287	[3]	6,663,043	[3]
Yang County Yangzhou Palace
Real Estate Properties [Line Items]
Real estate property under development	33,601,826		31,600,896
Hanzhong City Shijin Project
Real Estate Properties [Line Items]
Real estate property under development	7,881,182		7,870,052
Hanzhong City Liangzhou Road and related projects
Real Estate Properties [Line Items]
Real estate property under development	87,322,694	[4]	86,050,259	[4]
Hanzhong City Hanfeng Beiyuan East
Real Estate Properties [Line Items]
Real estate property under development	496,015	[5]	419,762	[5]
Hanzhong City Beidajie
Real Estate Properties [Line Items]
Real estate property under development	36,609		36,555
Yang County East 2nd Ring Road
Real Estate Properties [Line Items]
Real estate property under development	$2,542,142	[6]	$2,538,550	[6]
[1]	The Company recognized $2,228,058 of development cost in the cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013-$Nil)
[2]	The Company recognized $3,006,823 of development cost in cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013 - $7,524,150)
[3]	The Company recognized $1,355,415 of development cost in cost of real estate sales under the percentage of completion method for the three months ended December 31, 2014 (2013- $1,063,902)
[4]	In September 2013, the Company entered into an agreement (bLiangzhou Agreementb) with the Hanzhong local government on the Liangzhou Road reformation and expansion project (Liangzhou Road Projectb). Pursuant to the agreement, the Company is contracted to reform and expand the Liangzhou Road, a commercial street in downtown Hanzhong City, with a total length of 2,080 meters and width of 30 meters and to resettle the existing residences in the Liangzhou road area. The governmentbs original road construction budget was approximately $33 million in accordance with the Liangzhou Agreement. The Company, in return, is being compensated by the local government to have an exclusive right on acquiring at least 394.5 Mu land use rights in a specified location of Hanzhong City. The Liangzhou Road Projectbs road construction started at the end of 2013 and is expected to be completed by the first half of 2015. During fiscal 2014, the original scope and budget on the Liangzhou road reformation and expansion project was extended, because the local government included more area and resettlement residences into the project, which resulted in additional investments from the Company. In return, the Company is authorized by the local government to develop and manage the commercial and residential properties surrounding the Liangzhou Road project. The Companybs development cost incurred on Liangzhou Road Project is treated as the Companybs deposit on purchasing the related land use rights, as agreed by the local government. As of December 31, 2014, the actual costs incurred by the Company was $87,322,694 (September 30, 2014 - $86,050,259) and the incremental cost related to residence resettlement was approved by the local government. The Company determined that the Companybs Investment in Liangzhou Road Project in exchange for interests in future land use rights is a barter transaction with commercial substance. For the three months ended December 31, 2014, the Company received governmentbs subsidies in the amount of $1,724,374 for its Shanty Area Reform Project surrounding Liang Zhou Road located in Hantai District, Hanzhong City and the Company recorded the subsidies to offset against the development cost of Liangzhou Road Project.
[5]	In September 2012, the Company was approved by the Hanzhong local government to construct four municipal roads with a total length of approximately 1,192 meters. The project was deferred and then restarted during the year ended September 30, 2014. As of December 31, 2014, the local government was still in the process of assessing the budget for these projects.
[6]	The Company was engaged by the Yang County local government to construct the East 2nd Ring Road with a total length of 2.15km and a budgeted price of approximately $27.3 million (or RMB168 million), which was approved by the local Yang County government in March 2014. The local government is required to repay the Companybs project investment costs within 3 years with interest at the interest rate based on the commercial borrowing rate with the similar term published by China construction bank (December 31, 2014 - 6.15% and September 30, 2014 B 6.40%). The local government has approved a refund to the Company by reducing local surcharges or taxes otherwise required in the real estate development.

REAL_ESTATE_PROPERTY_DEVELOPME3

REAL ESTATE PROPERTY DEVELOPMENT COMPLETED AND UNDER DEVELOPMENT (Additional Information) (Detail)

Dec. 31, 2014

Sep. 30, 2014

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Sep. 30, 2014

Dec. 31, 2014

Dec. 31, 2014

Sep. 30, 2014

Dec. 31, 2014

USD ($)

USD ($)

Hanzhong City Mingzhu Garden-Mingzhu Beiyuan

Hanzhong City Mingzhu Garden-Mingzhu Beiyuan

Yang County Yangzhou Pearl Garden

Yang County Yangzhou Pearl Garden

Hanzhong City Oriental Pearl Garden

Hanzhong City Oriental Pearl Garden

Hanzhong City Liangzhou Road

Hanzhong City Liangzhou Road

East 2nd Ring Road

East 2nd Ring Road

East 2nd Ring Road

Liang Zhou Road

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

CNY

USD ($)

Real Estate Properties [Line Items]

Budgeted Price For Municipal Roads

$33,000,000

$27,300,000

168,000,000

Land use right included in real estate property under development

49,779,652

50,066,081

Construction and Development Costs, Total

3,006,823

7,524,150

1,355,415

1,063,902

2,228,058

0

Actual Construction And Development Costs Incurred

87,322,694

86,050,259

Debt Instrument, Interest Rate, Stated Percentage

6.15%

6.15%

6.40%

Proceeds From Government Subsidies

$1,724,374

SECURITY_DEPOSITS_FOR_LAND_USE1

SECURITY DEPOSITS FOR LAND USE RIGHTS (Additional Information) (Detail)	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	31-May-11	31-May-11
	USD ($)	USD ($)	Development agreement with local government	Development agreement with local government	Development agreement with local government	Development agreement with local government	Development agreement with local government	Development agreement with local government
			USD ($)	CNY	USD ($)	CNY	USD ($)	CNY
Other Assets Current [Line Items]
Expected prepayment for development cost							$19,476,082	119,700,000
Security deposits for land use right	$3,254,149	$3,249,549	$3,254,149	20,000,000	$3,249,549	20,000,000

BANK_LOAN_Component_of_Short_T

BANK LOAN (Component of Short Term Debt) (Detail) (USD $)	Dec. 31, 2014	Sep. 30, 2014
China Construction Bank Loan	$39,718,516
Less: current maturities of long-term bank loan	13,016,596	12,998,197
Bank loan - long term	6,508,298	6,499,098
China Construction Bank Loan [Member]
China Construction Bank Loan	$19,524,894	$19,497,295

BANK_LOAN_Schedule_of_Repaymen

BANK LOAN (Schedule of Repayment of Loan) (Detail)	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014
	Loan Payable On February 20, 2015 [Member]	Loan Payable On February 20, 2015 [Member]	Loan Payable On August 20, 2015 [Member]	Loan Payable On August 20, 2015 [Member]	Loan Payable On February 10, 2016 [Member]	Loan Payable On February 10, 2016 [Member]	Loan Payable On August 20, 2016 [Member]	Loan Payable On August 20, 2016 [Member]	Loans Payable [Member]	Loans Payable [Member]
	USD ($)	CNY	USD ($)	CNY	USD ($)	CNY	USD ($)	CNY	USD ($)	CNY
Short-term Debt [Line Items]
Debt Instrument, Repurchase Amount	$6,508,298	40,000,000	$6,508,298	40,000,000	$4,881,224	30,000,000	$1,627,074	10,000,000	$19,524,894	120,000,000

BANK_LOAN_Schedule_of_Repaymen1

BANK LOAN (Schedule of Repayment of Loan) (Parenthetical) (Detail)	3 Months Ended
	Dec. 31, 2014
Loan Payable On February 20, 2015 [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date	20-Feb-15
Loan Payable On August 20, 2015 [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date	20-Aug-15
Loan Payable On February 10, 2016 [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date	10-Feb-16
Loan Payable On August 20, 2016 [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date	20-Aug-16

BANK_LOAN_Additional_Informati

BANK LOAN (Additional Information) (Detail)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2014	Sep. 30, 2014	Aug. 23, 2013	Aug. 23, 2013
	USD ($)	USD ($)	Loan Agreement [Member]	Loan Agreement [Member]	Loan Agreement [Member]	Loan Agreement [Member]
					USD ($)	CNY
Debt Instrument, Face Amount					$24,406,118	150,000,000
Debt Instrument, Interest Rate, Stated Percentage			6.46%		5.00%	5.00%
Long-term Debt, Weighted Average Interest Rate			6.46%	6.46%
Interest Expense, Debt	318,707	356,567
Loans Pledged as Collateral	$72,022,502	$73,351,415

SHORTTERM_LOANSOTHER_Detail

SHORT-TERM LOANS-OTHER (Detail) (USD $)	Dec. 31, 2014		Sep. 30, 2014
Short-term loans - other	$20,193,622		$15,290,753
Loan A
Short-term loans - other	15,312,398	[1]	15,290,753	[1]
Loan B
Short-term loans - other	$4,881,224	[2]	$0	[2]
[1]	On April 9, 2014, the Company entered into a working capital finance agreement (the "Finance Agreement") with a local investment company in Hanzhong. The Finance Agreement has a one year term and a maximum principal amount of $16,270,745 (RMB 100,000,000) at a fixed interest rate of 10%. The loan is for working capital purpose and guaranteed by the Companybs Chairman and CEO. As of December 31, 2014, the Company borrowed $15,312,398 (September 30, 2014 - $15,290,753). For the three months ended December 31, 2014, total interest was $382,810 (2014 - $Nil), which was capitalized in to the development cost of Liangzhou road project.
[2]	On September 26, 2014, the Company entered into a credit agreement with a financial institution. On October 15, 2014, the Company borrowed $4,881,224 (RMB 30,000,000) at a fixed interest rate of 20% per year and due on March 31, 2015. The loan is for the construction of Oriental Pearl Garden real estate project and guaranteed by the Companybs Chairman and CEO. Two buildings of Oriental Pearl Garden real estate project were also pledged for the loan. The accumulated development costs incurred by the Company on these two buildings are $8,055,724 as at December 31, 2014. For three months ended December 31, 2014, total interest was $181,690 (2014 - $Nil), which was capitalized in to the development cost of Oriental Pearl Garden real estate project.

SHORTTERM_LOANSOTHER_Additiona

SHORT-TERM LOANS-OTHER (Additional Information) (Detail)	3 Months Ended	12 Months Ended	1 Months Ended	3 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Sep. 26, 2014	Dec. 31, 2014	Sep. 26, 2014	Apr. 09, 2014	Apr. 09, 2014
	USD ($)	USD ($)	Oriental Pearl Garden Real Estate Project	Oriental Pearl Garden Real Estate Project	Oriental Pearl Garden Real Estate Project	Hanzhong	Hanzhong
			USD ($)	USD ($)	CNY	USD ($)	CNY
Short-term Debt [Line Items]
Principal amount outstanding			$4,881,224		30,000,000	$16,270,745	100,000,000
Debt instrument, interest rate, stated percentage			20.00%			10.00%	10.00%
Proceeds from short-term loan-other	15,312,398	15,290,753
Debt instrument interest			181,690	382,810
Development Costs, Period Cost				$8,055,724

CUSTOMER_DEPOSITS_Customer_Dep

CUSTOMER DEPOSITS (Customer Deposits From Pre-Sale Of Residential Units) (Detail) (USD $)	Dec. 31, 2014	Sep. 30, 2014
Customer deposits by real estate projects
Total	$33,097,585	$34,930,204
Including: Customer deposits -short-term	28,478,857	31,100,334
Customer deposits - long-term	4,618,728	3,829,870
Mingzhu Garden (Mingzhu Nanyuan & Mingzhu Beiyuan)
Customer deposits by real estate projects
Total	13,687,245	15,386,758
Hanzhong City Oriental Pearl Garden
Customer deposits by real estate projects
Total	11,361,366	12,541,634
Liangzhou road and related projects
Customer deposits by real estate projects
Total	2,305,565	1,980,600
Yang County Palace
Customer deposits by real estate projects
Total	2,801,285	1,849,270
Yangzhou Pearl Garden
Customer deposits by real estate projects
Total	$2,942,124	$3,171,942

CUSTOMER_DEPOSITS_Additional_I

CUSTOMER DEPOSITS (Additional Information) (Detail)	3 Months Ended
	Dec. 31, 2014
Minimum
Deposit Liabilities [Line Items]
Percentage of customer deposit of unit price for cash purchase	10.00%
Percentage of down payments to total purchase price of property to receive mortgage loan guarantees	30.00%
Mortgage loan guarantee period	6 months
Maximum
Deposit Liabilities [Line Items]
Percentage of customer deposit of unit price for cash purchase	20.00%
Percentage of down payments to total purchase price of property to receive mortgage loan guarantees	50.00%
Mortgage loan guarantee period	12 months

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail)	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2014		Sep. 30, 2014		Dec. 31, 2014		Sep. 30, 2014
	USD ($)	USD ($)	Shareholder USD Loan Agreement		Shareholder USD Loan Agreement		Shareholder RMB Loan Agreement		Shareholder RMB Loan Agreement
			USD ($)		USD ($)		CNY		CNY
Shareholder Loans [Line Items]
Due To Related Parties Current	$7,537,302	$5,465,743	$1,810,000	[1]	$1,810,000	[1]	5,727,302	[2]	3,655,743	[2]
[1]	The Company has a one year loan agreement (bUSD Loan Agreementb) with Mr. Xiaojun Zhu, the Chairman, CEO and major shareholder, pursuant to which the Company borrowed $1,810,000 to make a capital injection into Shaanxi HGS, the Companybs subsidiary. The interest rate for the loan is 4% per annum and the loan originally matured on July 19, 2014. The Company entered into the second amendment to the USD Loan Agreement to extend the term until July 31, 2015. The Company recorded interest of $18,100 for the three months ended December 31, 2014 (2013 -$18,100). The Company has not yet paid this interest and it is recorded in accrued expenses in the accompanying condensed consolidated balance sheets as of December 31, 2014 and September 30, 2014.
[2]	On December 31, 2013, Shaanxi Guangsha Investment and Development Group Co., Ltd. (the bGuangshab), the Company's PRC operating subsidiary, entered into a loan agreement with the Chairman (the bShareholder RMB Loan Agreementb), pursuant to which Guangsha is able to borrow from the chairman in order to support the Companybs Liang Shan Road construction project development and the Companybs working capital needs. The Loan Agreement has a one-year term at an interest rate, which is equal to the China RMB loan annual benchmark rate of 6.15% as of December 31, 2014 and September 30, 2014. The loan was renewed subsequent to December 31, 2014 with the same term. The Company recorded interest of $80,099 and $721 for the three months ended December 31, 2014 and 2013, respectively, which is capitalized in the development cost of Liangzhou road project. The Company has not paid this interest and it is recorded in accrued expenses in the accompanying consolidated balance sheets as of December 31, 2014 and September 30, 2014.

RELATED_PARTY_TRANSACTIONS_Add

RELATED PARTY TRANSACTIONS (Additional Information) (Detail) (USD $)	3 Months Ended
	Dec. 31, 2014		Dec. 31, 2013	Sep. 30, 2014
Shareholder Loans [Line Items]
Interest (expense)	$18,100		$18,100
Due To Related Parties Current	7,537,302			5,465,743
Shareholder USD Loan Agreement
Shareholder Loans [Line Items]
Due To Related Parties Current	1,810,000	[1]		1,810,000	[1]
Debt Instrument, Interest Rate, Stated Percentage	4.00%
Shareholder's RMB Loan Agreement
Shareholder Loans [Line Items]
Interest (expense)	$80,099		$721
Debt Instrument, Interest Rate, Stated Percentage	6.15%
[1]	The Company has a one year loan agreement (bUSD Loan Agreementb) with Mr. Xiaojun Zhu, the Chairman, CEO and major shareholder, pursuant to which the Company borrowed $1,810,000 to make a capital injection into Shaanxi HGS, the Companybs subsidiary. The interest rate for the loan is 4% per annum and the loan originally matured on July 19, 2014. The Company entered into the second amendment to the USD Loan Agreement to extend the term until July 31, 2015. The Company recorded interest of $18,100 for the three months ended December 31, 2014 (2013 -$18,100). The Company has not yet paid this interest and it is recorded in accrued expenses in the accompanying condensed consolidated balance sheets as of December 31, 2014 and September 30, 2014.

STOCK_OPTIONS_Assumptions_Used

STOCK OPTIONS (Assumptions Used In Calculating Fair Value Of Options Granted) (Detail) (USD $)	1 Months Ended
	Aug. 31, 2012
Risk-free interest rate	0.19%
Expected life of the options	3 years
Expected volatility	148.00%
Expected dividend yield	0.00%
Fair value	$8,400

STOCK_OPTIONS_Stock_Option_Act

STOCK OPTIONS (Stock Option Activities) (Detail) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014
Number of Options
Outstanding at beginning of period	140,000
Granted	0
Forfeited	0
Exercised	0
Outstanding at end of period	140,000	140,000
Exercisable at end of period	110,000
Weighted Average Exercise Price
Outstanding at beginning of period	$2.39
Granted	$0
Forfeited	$0
Exercised	$0
Outstanding at end of period	$2.39	$2.39
Exercisable at end of period	$2.38
Weighted Average Remaining Life in Years
Outstanding	7 months 17 days	10 months 20 days
Exercisable at end of period	7 months 17 days
Grant Date Fair Value
Outstanding at beginning period	$44,207
Granted	0
Forfeited	0
Exercised	0
Outstanding at end of period	44,207	44,207
Exercisable at end of period	$42,108

STOCK_OPTIONS_Additional_Infor

STOCK OPTIONS (Additional Information) (Detail) (USD $)	3 Months Ended		1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 31, 2012	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercise price	$0
Stock Based Compensation	$0	$0
Stock Option Plan 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted			120,000
Options exercise price			$2.37
Stock option vesting, percentage	75.00%			66.70%

TAXES_Reconciliation_Of_Statut

TAXES (Reconciliation Of Statutory Rates To Effective Tax Rate) (Detail)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Chinese statutory tax rate	25.00%	25.00%
Valuation allowance change	0.10%	0.10%
Net impact of Exemption rendered by local tax authorities and other adjustments	-12.50%	-15.50%
Effective tax rate	12.60%	9.60%

TAXES_Components_of_income_tax

TAXES (Components of income tax expenses) (Detail) (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Current tax provision	$11,258	$17,919
Deferred tax provision	223,803	304,878
Income tax provision	$235,061	$322,797

TAXES_Components_Of_Deferred_T

TAXES (Components Of Deferred Taxes) (Detail) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Deferred tax assets
Deferred tax assets from net operating loss carry-forwards for parent company	$116,243	$110,089
Valuation allowance	-116,243	-110,089	-91,627	-85,473
Deferred tax assets:	0	0
Deferred tax liability
Revenue recognized based on percentage of completion	3,220,239	2,992,459
Deferred tax liability- long term	$3,220,239	$2,992,459

TAXES_Movement_of_valuation_al

TAXES (Movement of valuation allowance) (Detail) (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Beginning Balance	$110,089	$85,473
Current period additions	6,154	6,154
Ending Balance	$116,243	$91,627

TAXES_Taxes_Payable_Detail

TAXES (Taxes Payable) (Detail) (USD $)	Dec. 31, 2014	Sep. 30, 2014
CIT	$839,059	$884,685
Business tax	9,713,180	10,410,449
Other tax and fees	1,345,990	1,283,937
Total taxes payable	$11,898,229	$12,579,071

TAXES_Additional_Information_D

TAXES (Additional Information) (Detail) (USD $)	3 Months Ended		12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014
Income Taxes [Line Items]
Business sales tax, rate	5.00%
Business Sales Tax Payable	$9,713,180		$10,410,449
Income tax at statutory tax rate	25.00%	25.00%
Net operating loss carry forwards	341,892		323,792
Real Estate Owned, Valuation Allowance, Provision	6,154	6,154
Properties sold up	223,768		165,089
Provision for income taxes	$235,061	$322,797
Minimum
Income Taxes [Line Items]
Land appreciation tax rate	30.00%
Maximum
Income Taxes [Line Items]
Land appreciation tax rate	60.00%
Hanzhong
Income Taxes [Line Items]
Local income tax rate	2.50%
Land appreciation tax rate	1.00%
Yang Country
Income Taxes [Line Items]
Local income tax rate	1.25%
Land appreciation tax rate	0.50%

CONTINGENCY_AND_COMMITMENTS_Sc

CONTINGENCY AND COMMITMENTS (Schedule Of Future Minimum Rental Payments) (Detail) (USD $)	Dec. 31, 2014
2015	$26,847
2016	29,531
Years after	0
Total minimum payments required	$56,378

CONTINGENCY_AND_COMMITMENTS_Ad

CONTINGENCY AND COMMITMENTS (Additional Information) (Detail)	3 Months Ended
	Dec. 31, 2014
Minimum
Commitments And Contingencies [Line Items]
Percentage of mortgage proceeds maintained as restricted cash	5.00%
Maximum
Commitments And Contingencies [Line Items]
Percentage of mortgage proceeds maintained as restricted cash	10.00%