Computer Graphics International (CGII) 10-K 14 Jan 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013	Nov. 06, 2013
Document Information [Line Items]	'	'	'
Entity Registrant Name	'Computer Graphics International Inc.	'	'
Entity Central Index Key	'0001242513	'	'
Current Fiscal Year End Date	'--09-30	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Trading Symbol	'CGII	'	'
Entity Common Stock, Shares Outstanding	'	16,331,854	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Sep-13	'	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Public Float	'	'	$2,587,941

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013		Sep. 30, 2012
ASSETS	'		'
Cash and cash equivalents	$290,038		$263,228
Accounts receivable, net of provision of $235,499 (September 30, 2012 : $91,577)	277,386		361,575
Value-added tax recoverable	0		35,402
Other receivables	150,424		220,572
Total Current Assets	717,848		880,777
Property and equipment, net of accumulated depreciation of $584,640 (September 30, 2012: $350,484)	575,597		777,189
Rental deposits	37,251		40,361
Monies held by a legal firm/Deposit for acquisition of a subsidiary	65,026		268,393
Total Assets	1,395,722		1,966,720
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	'		'
Short term loan	471,437		0
Accounts payable	52,393		13,640
Accrued expenses and other payable	525,291		497,702
Deferred revenue	55,917		0
Total Current Liabilities	1,105,038		511,342
Amount due to a stockholder	838,844		754,582
Total Liabilities	1,943,882		1,265,924
Stockholders' Equity (Deficit)	'		'
Common stock, US$0.0001 par value, 900,000,000 shares authorized, 16,331,854 and 16,331,854 shares issued and outstanding at September 30, 2013 and 2012 respectively	1,633	[1]	1,633	[1]
Additional paid-in capital	1,124,411	[1]	1,129,351	[1]
Common stock issued for prepaid service	0		-336,454
Statutory reserves	500,088		500,088
Accumulated other comprehensive income	304,088		247,866
Accumulated deficit	-2,478,380		-841,688
Total Stockholders' Equity (Deficit)	-548,160		700,796
Total Liabilities and Stockholders' Equity (Deficit)	$1,395,722		$1,966,720
[1]	Reflects the 1-for-2.18 reverse split of the Company's outstanding common stock effected on June 7, 2011.

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Sep. 30, 2013	Sep. 30, 2012
Provision for accounts receivable, net (in dollars)	$235,499	$91,577
Property, plant and equipment, other, accumulated depreciation (in dollars)	$584,640	$350,484
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	16,331,854	16,331,854
Common stock, shares outstanding	16,331,854	16,331,854

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)	12 Months Ended
	Sep. 30, 2013		Sep. 30, 2012
Sales	$3,701,783		$5,795,503
Cost of sales	-2,502,025		-2,895,566
Gross profit	1,199,758		2,899,937
Selling, general and administrative expenses	-2,928,051		-4,419,803
Loss from operations	-1,728,293		-1,519,866
Other Income	'		'
Amount recovered from a sundry debtor	0		140,511
Interest income	654		1,058
Interest expense	-4,262		0
Sundry income	115,615		9,373
Bank charges	-3,415		-4,944
Non operation expense	-16,991		0
Total other income	91,601		145,998
Loss before income taxes	-1,636,692		-1,373,868
Income tax credit	0		237,055
Net loss	-1,636,692		-1,136,813
Other comprehensive income	'		'
Foreign currency translation gain	56,222		28,068
Comprehensive loss	($1,580,470)		($1,108,745)
Net loss per common share	'		'
Basic (in dollars per share)	($0.10)	[1]	($0.07)	[1]
Weighted average common shares outstanding	'		'
Basic (in shares)	16,331,854	[1]	16,301,717	[1]
[1]	Reflects the 1-for-2.18 reverse split of the Company’s outstanding common stock effected on June 7, 2011.

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net loss	($1,636,692)	($1,136,813)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Amortization of prepaid post combination employee benefit	208,314	205,050
Amount recovered from a sundry debtor	0	-140,511
Depreciation	266,896	213,431
Allowance for doubtful accounts	139,185	0
Inducement fee	0	473,192
Share-based payment expense	336,454	390,994
Changes in operating assets and liabilities:	'	'
Accounts receivable	-45,620	-51,131
Value-added tax recoverable/payable	35,932	-29,447
Other receivables, net	69,145	-161,363
Rent deposits	4,246	0
Inventory	0	2,101
Accounts payable	37,800	-15,949
Accrued expense and other payable	27,195	269,872
Deferred revenue	55,118	0
Income tax payable	0	-265,988
Net cash used in operating activities	-502,027	-246,562
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Acquisition of property and equipment	-87,808	-96,099
Amount recovered from a sundry debtor	0	140,511
Refund of deposit for acquisition of a leasehold property	0	788,653
Disposal of property and equipment	42,363	0
Net cash (used in) provided by investing activities	-45,445	833,065
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from short-term loan	480,724	0
Repayment of short-term loan	-16,024	0
Proceeds from a stockholder	82,780	0
Repayment to a stockholder	0	-1,098,435
Net cash provided by (used in) financing activities	547,480	-1,098,435
Effect of exchange rate changes on cash and cash equivalents	26,802	-3,972
Net increase (decrease) in cash and cash equivalents	26,810	-515,904
Cash and cash equivalents, beginning balance	263,228	779,132
Cash and cash equivalents, ending balance	290,038	263,228
Cash paid during the period for:	'	'
Income tax	0	26,362
Interest paid	$4,262	$0

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)		Total	Common Stock [Member]		Additional Paid-in Capital [Member]		Common Stock Issued For Prepaid Service [Member]	Statutory Reserve [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit [Member]
Balance at Sep. 30, 2011		$1,418,547	$1,629	[1]	$1,079,649	[1]	($677,742)	$500,088	$219,798	$295,125
Balance (in shares) at Sep. 30, 2011	[1]	'	16,291,854		'		'	'	'	'
Foreign currency translation adjustments		28,068	0	[1]	0	[1]	0	0	28,068	0
Issuance of common stock to employee- note 8		49,706	4	[1]	49,702	[1]	0	0	0	0
Issuance of common stock to employee- note 8 (in shares)	[1]	'	40,000		'		'	'	'	'
Record of amortization of prepaid services- note 8f		341,288	0	[1]	0	[1]	341,288	0	0	0
Loss for the year ended		-1,136,813	'		'		'	'	'	-1,136,813
Balance at Sep. 30, 2012		700,796	1,633	[1]	1,129,351	[1]	-336,454	500,088	247,866	-841,688
Balance (in shares) at Sep. 30, 2012	[1]	'	16,331,854		'		'	'	'	'
Foreign currency translation adjustments		56,222	0	[1]	0	[1]	0	0	56,222	0
Record of amortization of prepaid services- note 8f		336,454	0	[1]	0	[1]	336,454	0	0	0
Recognition of share-based payments- note 8		-4,940	0	[1]	-4,940	[1]	0	0	0	0
Loss for the year ended		-1,636,692	'		'		'	'	'	-1,636,692
Balance at Sep. 30, 2013		($548,160)	$1,633	[1]	$1,124,411	[1]	$0	$500,088	$304,088	($2,478,380)
Balance (in shares) at Sep. 30, 2013	[1]	'	16,331,854		'		'	'	'	'
[1]	The above information has been restated to reflect the 1-for-2.18 reverse split of the Company's common stock effected on June 7, 2011.

ORGANIZATION

ORGANIZATION	12 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 - ORGANIZATION
	Computer Graphics International Inc. (“CGII” or “the Company”) (formerly known as AMP Productions, Ltd.), was incorporated under the laws of the State of Nevada on February 27, 2003. China Digital Image Organization Co., Limited (“China Digital”) was incorporated in Hong Kong on August 5, 2009. China Digital holds 100% of Shenzhen Digital Image Technologies Co., Ltd. (“SDIT”), a company incorporated in Shenzhen, Peoples’ Republic of China (“PRC”), and ultimately holds 100% of Guangzhou Digital Image Technologies Co., Ltd. (“GDIT”), accompany incorporated in Guangzhou, PRC.
	Pursuant to a series of transactions completed in October, 2010, China Digital became the holding company of SDIT (the "Group Reorganization"). In October, 2010, China Digital acquired a 100% interest in SDIT at a consideration of CNY2,000,000 (equivalent to $283,265). Prior to and after this acquisition, both China Digital and SDIT were controlled by the same party, Hua Zeng. In August, 2010, SDIT acquired a 100% interest of Shenzhen Digital Image 3D Design and Development Co., Ltd. (“SHENZHEN 3D DESIGN”). Prior to and after this acquisition, both SDIT and SHENZHEN 3D DESIGN were controlled by Hua Zeng.
	Since China Digital, SDIT and SHENZHEN 3D DESIGN were under common control of the ultimate controlling party, Hua Zeng both before and after the completion of the Group Reorganization, the Group Reorganization has been accounted for using merger accounting. The Consolidated Financial Statements have been prepared on the basis as if China Digital had always been the holding company of SDIT and the group structure had been in existence throughout the years ended September 30, 2013 and 2012 as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810, “Consolidation”.
	On March 31, 2011, CGII entered into and closed a share purchase and exchange agreement (the “Share Exchange Agreement”) with China Digital, the shareholders of China Digital, and Thomas E. Mills, pursuant to which CGII acquired 100% of the issued and outstanding capital stock of China Digital (the “Share Exchange”) in exchange for (i) 14,462,684 shares of CGII’s common stock, representing 97% of the increased issued and outstanding stock of CGII, and (ii) payment (“the Cash Component”) of $2,368,471. The Cash Component was payable in full within 12 months after the Closing.
	In connection with the Share Exchange, Thomas E. Mills sold 260,124 shares of CGII’s common stock to Truth Giver Group Limited, a company incorporated under the laws of the British Virgin Islands and owned by Hua Zeng and Jing Wang, in exchange for an aggregate payment of $300,000.
	On completion of the Share Exchange, CGII acquired all of the outstanding issued capital of China Digital. For accounting and financial reporting purposes, the acquisition has been treated as a reverse acquisition of CGII by China Digital. On completion of the reverse acquisition, the prior business of CGII was abandoned and all liabilities of CGII were paid off or assumed by Thomas E. Mills, the former director of CGII. For China Digital, the reverse acquisition is accounted for as a recapitalization. Consequently, the assets and liabilities of China Digital have been brought forward at their book value and no goodwill has been recognized on the reverse acquisition of CGII. The historical financial statements prior to March 31, 2011 are those of China Digital.
	On September 26, 2011, the Company’s wholly owned subsidiary, SDIT entered into a Letter of Intent for Share Purchase (the “Acquisition Agreement”) with Li Dongxiang and Zeng Xianguang (together, the “Sellers”) with respect to the shares of Guangzhou Fanyutuo 3D Technology Co., Ltd, the then recently formed start-up company involved in three dimensional technology (“Guangzhou”).  Pursuant to the terms of the Acquisition Agreement, the Sellers agreed to sell all of the capital stock of Guangzhou to SDIT in exchange for CNY6,000,000 (equivalent to $937,236).  There is no prior relationship between the Company and its affiliates and Guangzhou and its affiliates.
	A Supplemental Letter of Intent for Share Purchase Agreement (“Supplemental Agreement”) was entered into between Li Dongxiang and Zeng Xianguang (together, the “Sellers”) and three non-shareholder employees of Guangzhou Fanyutuo 3D Technology and SDIT on September 26, 2011.
	Extracts to the Supplemental Agreement are:
		i)	The Sellers and three non-shareholder employees of Guangzhou guarantee themselves to work for SDIT;
		ii)	5 working days after execution of the Supplemental Agreement 50% of the amount of $937,236 (CNY6,000,000) shall be paid to the Sellers through the legal firm witnessing the transaction;
		iii)	5 working days after completion of two years employment by the Sellers and the three non-shareholder employees with SDIT, 30% of the amount of $937,236 (CNY6,000,000) shall be paid to the Sellers through the legal firm witnessing the transaction;
		iv)	5 working days after completion of three years employment by the Sellers and the three non-shareholder employees with SDIT, 20% of the amount $937,236 (CNY6,000,000) shall be paid to the Sellers through the legal firm witnessing the transaction;
		v)	As the Supplemental Agreement forms part and parcel of the Acquisition Agreement, in accordance with the terms of the Acquisition Agreement, any dispute arising from the Agreement, both parties shall resolve by mutual negotiations or in the event of such negotiations fail, the dispute should be resolved by arbitrations or by Court Action in PRC;
		vi)	In the event that any one of the Sellers and the three non-shareholder employees left employment with SDIT during the three years Agreement period, the acquisition price shall not establish.
	The acquisition of Guangzhou was in essence to secure the long term employment of the Sellers and the three non-shareholder employees to work for SDIT.
	Guangzhou was a start-up company with minimal assets and liabilities that were considered of no real value.  Following the acquisition, Guangzhou was placed in dormancy with no business activities undergoing.  In light of the aforesaid, the management considers that the acquisition is not a business combination, as defined under ASC Topic 805, in substance and therefore the purchase consideration is accounted for as employee benefits. The employee benefits so expensed are reported under Selling, general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Income (Loss).
	On August 22, 2012, the Company filed dissolution for Shenzhen Digital Image 3D Design and Development Co., Ltd. (“SHENZHEN 3D DESIGN”) and discontinued its operation.
	The Company operates in a single reportable segment.  The principal activities of the Company are engaged in sales in majority of software promotion related products to customers in the nature of demonstration video and motion pictures using the application of three-dimension vision technology.
	These consolidated financial statements present the Company and its subsidiaries on a historical basis.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2013
Going Concern Disclosure [Abstract]	'
Going Concern Disclosures [Text Block]	'
	Note 2 - GOING CONCERN
	The accompanying audited Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying Consolidated Financial Statements, the Company incurred a net loss of $1,636,692 for the year ended September 30, 2013 and had accumulated deficits of $2,478,380 at September 30, 2013. These create an uncertainty about the Company’s ability to continue as a going concern. In this regard, the management decided to close some less profitable branches and laid off excessive staff. Furthermore, the Company’s Chairman has issued a letter of undertaking that he will provide financial support to the Company on November 16, 2013. The Consolidated Financial Statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying Consolidated Financial Statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and represent the historical results of the consolidated group. The Company adopted the new accounting guidance (“Codification”) on July 1, 2009. For the year ended September 30, 2013, all reference for periods subsequent to July 1, 2009 are based on the codification. The Company's functional currency is the Chinese Renminbi; however the accompanying Consolidated Financial Statements have been translated and presented in United States Dollars.
	Principles of Consolidation
	For Group Reorganization under Common Control
	The Consolidated Financial Statements incorporate the financial statement items of the combining entities or businesses in which the common control combination occurs as if they had been combined from the date when the combining entities or businesses first came under the control of the controlling party.
	The net assets of the combining entities or businesses are combined using the existing book values from the controlling party’s perspective. No amount is recognized in respect of goodwill or excess of acquirer’s interest in the net fair value of acquiree’s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination, to the extent of the continuation of the controlling party’s interest.
	The Consolidated Statements of Operations and Comprehensive Income (Loss) include the results of each of the combining entities or businesses from the earliest date presented or since the date when the combining entities or businesses first came under common control, where this is a shorter period.
	A business combination involving entities or businesses under common control is a business combination in which all of the combining entities or businesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory. Such business combinations are referred to as common control combinations which is in line with U.S. GAAP.
	For Reverse Acquisition
	The Consolidated Financial Statements include the accounts of the Company and its subsidiaries.  All inter-company accounts, transactions and profits have been eliminated in consolidation.
	Employee Benefits
	In respect of the Company’s acquisition of a subsidiary, Guangzhou as referred to in note 1, management considers that the amount of acquisition price of $937,236 (CNY6,000,000), should be accounted for as employee benefits under Selling, general and administrative expenses in the Consolidated Statement of Operations and Comprehensive Income on the following basis :
	i)       50% of the amount $937,236 i.e. $487,694 (CNY3,000,000) [September 30, 2012: $471,350 (CNY3,000,000)] paid to the Sellers 5 working days after execution of the Supplemental Agreement was in the nature of inducement fee for securing the employment of the Sellers and the three non-shareholder employees. The payment should be accounted for as employee benefits and charged to the Consolidated Statement of Income and Comprehensive Income upon payment.
	ii)      50% of the amount $937,236 i.e. $487,694 (CNY3,000,000) [September 30, 2012: $471,350 (CNY3,000,000)] will continue to be held under escrow as monies held by a legal firm for meeting future contingent payment under the terms of payment as set out in note 1 :
	$292,616 (CNY1,800,000) [September 30, 2012 : $282,810 (CNY1,800,000)] is payable to the Sellers on completion of the two years employment by the Sellers and the three non-shareholder employees with SDIT. This contingent payment will therefore be expensed in a systematic basis over the period of two years commencing from September 26, 2011.
	The remaining amount of $195,078 (CNY1,200,000) [September 30, 2012: $188,540 (CNY1,200,000)] is payable to the Sellers on completion of the three years employment by the Sellers and the three non-shareholder employees with SDIT. This contingent payment will therefore be expensed in a systematic basis over the period of three years commencing from September 26, 2011.
	Pursuant to a letter of confirmation dated 10 February, 2012 executed by the two Selling shareholders, should any of the Sellers and the three non-shareholder employees cease employment with SDIT before the expiry of the three-years period, the balance consideration of CNY3,000,000 will be reduced by CNY600,000 for any one of the Sellers and the three non-shareholder employees each.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Comprehensive Income (Loss)
	The Company uses SFAS 130 “Reporting Comprehensive Income” (codified in FASB ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. Comprehensive income for the years ended September 30, 2013 and 2012 included net income and foreign currency translation adjustments.
	Risks and Uncertainties
	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 environments in the PRC, and by the general state of the PRC’s economy.  The Company’s business may be influenced 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.
	The Company is subject to substantial risks from, among other things, intense competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets.
	Contingencies
	Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. There were no contingencies of this type as of September 30, 2013 and 2012.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. There were no contingencies of this type as of September 30, 2013 and 2012.
	Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.
	The amount recovered from a sundry debtor US$140,511 is accounted for in accordance with ASC450-30 (“Contingent gain”).   The receivable represented a sundry debtor in Guangzhou’s financial statements which amount was considered as no value (detailed refer to note 1 Organization) as of the acquisition date of Guangzhou, so the asset was not recorded as of the acquisition date.  However, the receivable, as a contingent asset under ASC450, was recovered and realized on August, 2012 and was recorded as income in the year ended September 30, 2012.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
	Accounts Receivable
	The Company maintains reserves for potential credit losses on accounts receivable.   Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves.  Reserves are recorded based on the Company’s historical collection history.  There was $235,499 and $91,577 allowance for doubtful accounts as of September 30, 2013 and 2012.
	Property and Equipment
	Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives of:
	Furniture and fixture	5 years
	Leasehold improvement	5 years
	Motor vehicles	10 years
	Office equipment	3-5 years
	As of September 30, 2013 and 2012 Property and Equipment consist of the following:
		September 30,		September 30,
		2013		2012
	Furniture and fixture	$	129,025	$	148,845
	Leasehold improvement		487,694		473,634
	Motor vehicles		132,127		44,722
	Office equipment		411,391		460,472
			1,160,237		1,127,673
	Less: Accumulated Depreciation		-584,640		-350,484
	Property and equipment, net	$	575,597	$	777,189
	Depreciation expense for the years ended September 30, 2013 and 2012was $266,896 and $213,431, respectively.
	Share-Based payment
	Share-based payment is accounted for based on the FASB Statement No. 123R, “Share-Based Payment, an Amendment of FASB Statement No. 123” (“FAS No. 123R”) and Emerging Issue Task Force 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling, Goods or Services” (“EITF 96-18”) and Emerging Issue Task Force 00-18 “Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees” (“EITF 00-18”) (codified in FASB ASC Topic 505-50). The Company recognized in the Consolidated Statement of Operations and Comprehensive Income (Loss) the fair value of shares, stock options and other equity-based compensation issued to non-employees when the service provided by non-employees is completed, or the date when the shares were issued (provided that the shares issued are fully vested and not subject to forfeiture) with the prepaid services presented as contra equity. This is in accordance with the consensus reached in EITF 00-18 that in the event that a note or receivable is acquired in exchange for the fully vested, non forfeitable equity instruments, the note or receivable should be displayed as contra-equity by the grantor. The Company as grantor interprets that the term “receivable” also embraces prepaid service fees. For employees, the Company recognized in the Consolidated Statement of Operations and Comprehensive Income (Loss) the grant date fair value of the shares, stock options and other equity-based compensation over the requisite service period.
	In the case of stock-based compensation expense on stocks, options and other equity based compensation to employees awarded by different tranches over the requisition service period, the expense is accounted for using the “graded vesting method”.  Under the “graded vesting method”, each of the shares in different tranches would be accounted for as a separate award and the grant date fair value of each tranche would be recognized over the requisite service period for that tranche.  The requisite service period for each of the tranches would begin on the grant date and ends on the date that the tranche is earned.
	Long-Lived Assets
	The Company adopted the Property, Plant and Equipment Topic of the Codification, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets and supersedes previous accounting guidance, “Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of,” and “Reporting the Results of Operations for a Disposal of a Segment of a Business.” The Company periodically evaluates the carrying value of long-lived assets to be held and used, which requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal. Based on its review, the Company believes that, as of September 30, 2013 and September 30, 2012, there were no impairments of its long-lived assets.
	Fair Value of Financial Instruments
	The Financial Instrument Topic of the Codification requires that the Company disclose estimated fair values of financial instruments. The carrying amounts reported in the Balance Sheet for current assets and current liabilities qualifying as financial instruments are a reasonable estimate of fair value.
	Revenue Recognition
	The Company’s revenue recognition policies are in compliance with SEC Staff Accounting bulletin (“SAB”) 104 (codified in FASB ASC Topic 605). Sales revenue is recognized at the completion of delivery to customers when a formal arrangement exists, the price is fixed or determinable, no other significant obligations of the Company exist and collectability is reasonably assured at the date of completion of delivery. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as unearned revenue.
	Advertising
	Advertising expenses consist primarily of costs of promotion for corporate image and product marketing and costs of direct advertising. The Company expenses all advertising costs as incurred.  For the years ended September 30, 2013 and 2012, the Company incurred advertising expenses of Nil and $36,023, respectively.
	Shipping and Handling Fees
The Company follows FASB ASC Topic 605-45, “Handling Costs, Shipping Costs”.  The Company does not charge its customers for shipping and handling.  The Company classifies shipping and handling fees as part of selling, general and administrative expenses.  For the years ended September 30, 2013 and 2012, the Company incurred shipping and handling fees and costs of $5,242 and $16,898, respectively.
Income Taxes
The Company utilizes the accounting standards (“SFAS”) No. 109, “Accounting for Income Taxes,” codified in Financial Accounting Standard Board Accounting Standards Codification (“ASC”) Topic 740 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.
The Company adopted the provisions of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, (“FIN 48”), codified in FASB ASC Topic 740. When tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in Selling, general and administrative expenses in the Statements of Operations and Comprehensive Income (Loss). The adoption of FIN 48 did not have a material impact on the Company’s financial statements. At September 30, 2013 and September 30, 2012, the Company did not take any uncertain positions that would necessitate recording a tax related liability.
Statement of Cash Flows
In accordance with SFAS 95 “Statement of Cash Flows”, codified in FASB ASC Topic 230, cash flows from the Company’s operations are based upon the local currencies. As a result, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheet.
Basic and Diluted Earnings per Share
Earnings per share are calculated in accordance with FASB ASC Topic 260, “Earnings per Share”. Basic earnings per share is based upon the weighted average number of common shares outstanding. Diluted earnings per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.
Concentration of Credit Risk
Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions.  The Company has diversified customer base. The majority of sales are either cash receipt in advance or cash receipt upon delivery.  For the years ended September 30, 2013 and 2012, one customer and one customer accounted for more than 10% of net revenue, respectively.  As of September 30, 2013 and 2012, five and four customers accounted for more than 5% of net accounts receivable, respectively (note 12).  For those credit sales, the Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.
Recent Accounting Pronouncements
In February 2013, the FASB issued ASU 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.”  This ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements.  However, this guidance requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component.  In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period.  For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts.  For public entities, the guidance is effective prospectively for reporting periods beginning after December 15, 2012.  For nonpublic entities, the guidance is effective prospectively for reporting periods beginning after December 15, 2013.  Early adoption is permitted.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial position and results of operations.
In July 2012, FASB issued an amendment (ASU No. 2012-02) to Intangibles - Goodwill and Other (ASC Topic 350). In accordance with the amendments in this update, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Subtopic 350-30. An entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of this guidance had no impact on our consolidated financial position or results of operations.
The Company does not believe any other recently issued but not yet effective accounting standards from ASU 2013-01 to ASU 2013-12 , if currently adopted, would have a material effect of the consolidated financial position, results of operation and cash flows.

SHORTTERM_LOAN

SHORT-TERM LOAN	12 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Short-term Debt [Text Block]	'
	Note 4 - SHORT-TERM LOAN
	Short-term loan represents borrowings from commercial banks that are due within one year which consisted of the following:
		September 30,		September 30,
		2013		2012
	Loan from China Construction Bank	$	471,437	$	-
		$	471,437	$	-
	On August 9, 2013, the Company obtained an unsecured short-term bank loan of $487,694 (RMB 3,000,000) from China Construction Bank that bore an annual interest rate at 8.4% and will be due on August 8, 2014. For the year ended September 30, 2013, the Company repaid $16,024 principal in September 2013. The remaining balance should be repaid RMB100,000 ($16,256) monthly from October 2013, and all residual amounts be paid when due.
	The interest expense for the years ended September 30, 2013 and 2012 was $4,262 and Nil, respectively.

DUE_TO_A_STOCKHOLDER

DUE TO A STOCKHOLDER	12 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 5  - DUE TO A STOCKHOLDER
	As of September 30, 2013 and 2012, the Company has amount due to a shareholder of $838,844 and $754,582, respectively. The amount due to a stockholder is unsecured, interest-free and will not be required to repay to the stockholder until such time that the Company has the necessary financial resources to repay the amount due.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	Note 6 - INCOME TAXES
	The Company operates in more than one jurisdiction with its main operations conducted in PRC and virtually no activities in USA, with complex regulatory environments subject to different interpretations by the taxpayer and the respective governmental taxing authorities. The Company evaluates its tax positions and establishes liabilities, if required.
	The reconciliation of the U.S. statutory income tax rate to the Company’s effective income tax rate is as follows:
		2013		2012
	Income tax at U.S. statutory rate (34%)	$	-556,475	$	-467,115
	Foreign rate differential		276,309		295,382
	Expenses not deductible for tax (share-based payment)		112,715		76,905
	Tax effect of unrecognized temporary difference		-		80,498
	Over-provision in previous years		-		-265,988
	Others		167,451		43,263
	Income tax credit	$	-	$	-237,055
	Pursuant to the PRC Income Tax Laws, the Enterprise Income Tax (“EIT”) through December 31, 2007 is at a statutory rate of 33%, which is comprised of 30% national income tax and 3% local income tax.  As from January 1, 2008 onwards, the EIT is at a statutory rate of 25%.
	On April 6, 2012, the Company obtains the approval from the tax authority of PRC that it fulfills certain tax requirements of a company engaging in the design of software and integrated circuit and thereby it is entitled to preferential tax relief for EIT. The Company is exempted from EIT in the first two profitable financial years of operation and is further granted a 50% relief from the EIT for the following three financial years. As the approval is officially given to the Company in April, 2012, no refund of tax would be made in respect of the EIT paid by the Company for the fiscal years ended December 31, 2009 and 2010, with the 50% relief from EIT becomes effective from the financial year commencing on January 1, 2011.
	Provision for income taxes for the year ended September 30, 2012 consisted entirely of current taxes for the operations in PRC.  There was no significant deferred tax differences in year ended September 30, 2013 and 2012.
	Deferred Income Tax Asset
	The primary components of temporary differences which might give rise to the Company’s deferred tax assets as of September 30, 2013 and September 30, 2012 were as follows:
		As of
		September 30,		September 30,
		2013		2012
	Balance	$	157,063	$	54,865
	USA		-		-
	Hong Kong		17,754		37,002
	PRC		149,697		65,196
			324,514		157,063
	Less: valuation allowance		-324,514		-157,063
	Deferred income tax benefit, net of valuation allowance	$	-	$	-
	Increase in valuation allowance for the years ended September 30, 2013 and 2012 was $167,451 and $102,198 respectively.
	Deferred tax asset which may arise as a result of these losses have been offset in these consolidated financial statements by a valuation allowance due to the uncertainty surrounding their realization.
	Deferred U.S. income taxes have not been provided on the undistributed income of the Company’s foreign subsidiaries because the Company does not plan to initiate any action that would require the payment of U.S. income taxes.
	Uncertain Tax Positions
	Interest associated with unrecognized tax benefits is classified as interest expense and penalties in selling, general and administrative expenses in the statements of income and comprehensive income.
	For the years ended September 30, 2013 and 2012, the Company had no unrecognized tax benefits and related interest and penalties expenses.  Currently, the Company has not received any notice of examination by any tax authority in major tax jurisdictions, but the tax authority in PRC has the right to examine the Company’s tax positions in all past years.
	Income tax payable in the Consolidated Balance Sheets is comprised as follows:
		September 30,		September 30,
		2013		2012
	Balance brought forward	$	-	$	-263,417
	Current tax provision for the year		-		237,055
	Tax paid during the year		-		26,362
	Balance brought forward	$	-	$	-

COMMON_STOCK_AND_PREFERRED_STO

COMMON STOCK AND PREFERRED STOCK	12 Months Ended
	Sep. 30, 2013
Common Stock and Preferred Stock [Abstract]	'
Common Stock and Preferred Stock [Text Block]	'
	Note 7 - COMMON STOCK AND PREFERRED STOCK
	The Company is authorized to issue up to 900,000,000 shares of common stock of par value of $0.0001 per share.
	The Company is authorized to issue up to 100,000,000 shares of preferred stock, par value $0.0001 per share. As of September 30, 2013, no preferred stock was issued.

SHARE_BASED_PAYMENTS

SHARE BASED PAYMENTS	12 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	Note 8 - SHARE BASED PAYMENTS
	On April 19, 2011, the Company issued 1,341,894 shares of the Company’s common stock to Well Trend, an independent party, in exchange for certain consulting services pursuant to the terms of a consultancy agreement dated September 25, 2010 between Well Trend and China Digital (“Consultancy Agreement”).  The consultancy services are to be performed for three years after signing the Consultancy Agreement.  The shares were fully vested and not subject to forfeiture when issued. The fair value of the shares issued was $0.763 per share (adjusted for the effect on 1-for-2.18 reverse stock split) and the total fair value of the shares issued was $1,023,865.  The fair value of the shares issued per share was based on the quoted market price of CGII’s shares. The total fair value of the shares issued would be recognized as share-based payment expense over the period that the consultancy services are performed.  For the years ended September 30, 2013 and 2012, the Company amortized share-based payment expenses of $336,454 and $341,288 respectively. The share-based payment expenses were amortized in full as of September 2013.  There is no tax benefit related to the share-based payment expense recognized.
	On June 24, 2011, the Company signed an employment agreement with Yongqing Ma pursuant to which the Company agreed to issue to Yongqing Ma 40,000 shares of its restricted common stock on each of June 30, 2011, 2012 and 2013 (totaling 120,000 shares), as partial remuneration to Yongqing Ma for acting as the chief financial officer of the Company. The fair value of the shares issued was $1.01 per share at the grant date and the total fair value based on grant date fair value of the 120,000 shares issued is $121,200. The fair value of the shares issued per share is based on the quoted market price of CGII’s shares. 40,000 shares were issued on July 26, 2011, with the other 40,000 shares issued on July 25, 2012. The remaining 40,000 shares were unvested at September 30, 2012.  For the year ended September 30, 2012, the Company recognized $49,706 as share-based payment expense.  The total cost related to non-vested shares not yet recognized as of September 30, 2012 was $15,371, and would have been recognized and accounted for as separate awards based on the grant date value of the shares to be issued in each tranche over the requisite service period up to June 2013.
	On May 31, 2013, Yongqing Ma resigned from her position for personal reasons effective as of the same day. Under the employment agreement dated June 24, 2011 signed between the Company and Yongqing Ma. “On each of June 30, 2011, 2012 and 2013, the Company will issue to Executive 40,000 shares of its restricted common stock. In the event of Executive’s resignation or in the event of a termination by the Company of Executive’s employment, Executive shall not be entitled to receive any of such shares to which she is not already entitled at the time of such event.” 40,000 Stock Options were forfeited as of September30, 2013.
	As of  September 30, 2013, 80,000 shares with a grant date fair value of $80,800 were vested. 40,000 shares were issued on July 26, 2011, with the other 40,000 shares issued on July 25, 2012.
	The following is a summary of the option activity:
		Number of
		Options
	Outstanding as of September 30, 2012		120,000
	Granted		-
	Exercised		-
	Forfeited		40,000
	Outstanding as of September 30, 2013		80,000
	For the years ended September 30, 2013 and 2012, the Company recognized Nil and $49,706 respectively as share-based payment expense.
	The Company therefore recognized share-based payment expenses to non-employees and employees in the aggregate amounts of $336,454 and $390,994 for the years ended September 30, 2013 and 2012, respectively.

STATUTORY_RESERVES

STATUTORY RESERVES	12 Months Ended
	Sep. 30, 2013
Statutory Reserves [Abstract]	'
Statutory Reserves [Text Block]	'
	Note 9 - STATUTORY RESERVES
	In accordance with the laws and regulations of the PRC, a wholly-owned Foreign Invested Enterprises income, after the payment of the PRC income taxes, shall be allocated to the statutory reserves. The allocation is 10 percent of income after tax and the cumulative allocations are not to exceed 50 percent of registered capital. However, voluntary allocations to statutory reserves are not prohibited. These reserves are not transferable to the Company in the form of cash dividends, loans or advances. These reserves are therefore not available for distribution except in liquidation. As of September 30, 2013 and 2012, the Company had allocated $500,088 and $500,088 in aggregate to these non-distributable reserve funds, respectively.

OTHER_COMPREHENSIVE_INCOME

OTHER COMPREHENSIVE INCOME	12 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	Note 10 - OTHER COMPREHENSIVE INCOME
	Balance of after-tax components comprising accumulated other comprehensive income, included in stockholders’ equity, at September 30, 2013 and 2012, are as follows:
		Foreign		Accumulated
		Currency		Other
		Translation		Comprehensive
		Adjustment		Income
	Balance at September 30, 2011		219,798		219,798
	Change for 2012		28,068		28,068
	Balance at September 30, 2012	$	247,866	$	247,866
	Change for 2013		56,222		56,222
	Balance at September 30, 2013	$	304,088	$	304,088

CURRENT_VULNERABILITY_DUE_TO_C

CURRENT VULNERABILITY DUE TO CERTAIN RISK FACTORS	12 Months Ended
	Sep. 30, 2013
Current Vulnerability Due To Certain Risk Factors [Abstract]	'
Current Vulnerability Due To Certain Risk Factors [Text Block]	'
	Note 11  - CURRENT VULNERABILITY DUE TO CERTAIN RISK FACTORS
	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 environments in the PRC, by the general state of the PRC's economy. The Company’s business may be influenced 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.

MAJOR_CUSTOMERS_AND_CREDIT_RIS

MAJOR CUSTOMERS AND CREDIT RISK	12 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	Note 12 - MAJOR CUSTOMERS AND CREDIT RISK
	Five and four customers accounted for more than 5% of accounts receivable at September 30, 2013 and 2012, totaling 78% and 54% respectively. For the years ended September 30, 2013 and 2012, one and one customer accounted for greater than 10% of total sales amounts, totaling 21% and 14% respectively.

MONIES_HELD_BY_A_LEGAL_FIRM_AN

MONIES HELD BY A LEGAL FIRM AND PROVISION FOR EMPLOYEE BENEFITS	12 Months Ended
	Sep. 30, 2013
Monies Held By Legal Firm and Provision For Employee Benefits [Abstract]	'
Monies Held By Legal Firm And Provision For Employee Benefits [Text Block]	'
	Note 13 - MONIES HELD BY A LEGAL FIRM AND PROVISION FOR EMPLOYEE BENEFITS
	On September 26, 2011, the Company’s wholly-owned subsidiary Shenzhen Digital Image Technologies Co., Ltd. (“SDIT”) entered into a Letter of Intent for Share Purchase (the “Acquisition Agreement”) with Li Dongxiang and Zeng Xianguang (together, the “Sellers”) with respect to the shares of Guangzhou Fanyutuo 3D Technology Co., Ltd. (“Guangzhou”), a recently formed start-up company involved in three dimensional technology. Pursuant to the terms of the Acquisition Agreement, the Sellers agreed to sell all of the capital stock of Guangzhou to SDIT in exchange for $937,236 (CNY6,000,000).
	A Supplemental Letter of Intent for Share Purchase Agreement (“Supplemental Agreement”) was entered into on September 26, 2011.  Extracts to the Supplemental Agreement are:
		i)	The Sellers and three non-shareholder employees of Guangzhou guarantee themselves to work for SDIT;
		ii)	5 working days after execution of the Supplemental Agreement 50% of the amount of $937,236 (CNY6,000,000) shall be paid to the Sellers through the legal firm witnessing the transaction;
		iii)	5 working days after completion of two years employment by the Sellers and the three non-shareholder employees with SDIT, 30% of the amount of $937,236 (CNY6,000,000) shall be paid to the Sellers through the legal firm witnessing the transaction;
		iv)	5 working days after completion of three years employment by the Sellers and the three non-shareholder employees with SDIT, 20% of the amount $937,236 (CNY6,000,000) shall be paid to the Sellers through the legal firm witnessing the transaction;
		v)	As the Supplemental Agreement forms part and parcel of the Acquisition Agreement, in accordance with the terms of the Acquisition Agreement, any dispute arising from the Agreement, both parties shall resolve by mutual negotiations or in the event of such negotiations fail, the dispute should be resolved by arbitrations or by Court Action in PRC;
		vi)	In the event that any one of the Sellers and the three non-shareholder employees left employment with SDIT during the three years Agreement period, the acquisition price shall not establish.
	Management considers that in the event that any one of the Sellers or the three non-shareholder employees terminates employment with SDIT before completion of the three years Agreement period, any payment that had paid to the Sellers under the terms of the Supplemental Agreement will not be repaid back to the Company.  The unpaid balance in respect of the remaining Agreement period, shall cease to be payable to the Sellers and that the Acquisition price shall then be reduced in proportion to the number of Sellers and the three non-shareholder employees left employment before completion of the three years Agreement period.
	Management also considers that the acquisition is in fact to secure three years continuing employment of the Sellers and three non-shareholder employees of Guangzhou by SDIT.
	On September 28, 2011, SDIT paid the full amount of $937,236 (CNY6,000,000) to the legal firm witnessing the transaction under Escrow.
	50% of the amount $937,236  i.e. $487,694 (September 30, 2012: $471,350) (CNY 3,000,000) was then paid to the Sellers following execution of the Supplemental Agreement and that the remaining balance $487,694 (September 30, 2012: $471,350) (CNY3,000,000) remains under the custody of the legal firm witnessing the transaction under Escrow for future payments to the Sellers in accordance with the terms of the Supplemental Agreement.
	The Company therefore accounts for:
		(a)	50% of the amount, $487,694 (September 30, 2012: $471,350) (CNY3,000,000) that was paid to the Sellers following execution of the Supplemental Agreement as employee benefits and expensed to consolidated statement of income and comprehensive income;
		(b)	30% of the amount, $292,616  (September 30, 2012: $282,810) (CNY1,800,000) is expensed over the two years Agreement period with the corresponding entry credited to provision for employee benefits in the balance sheet.
		(c)	20% of the amount, $195,078 (September 30, 2012: $188,540) (CNY1,200,000) is expensed over the three years Agreement period with the corresponding entry credited to provision for employee benefits in the balance sheet.
	In total, the Company incurred employee benefits of US$208,314 and $678,242 for the year ended September 30, 2013 and 2012 respectively under the Acquisition Agreement and the Supplemental Agreement.
	As of September 30, 2013 and 2012, the unamortized balances of employee benefits were $60,079 and $268,393, respectively.

NONFINANCIAL_IMPACT_OF_THE_COM

NON-FINANCIAL IMPACT OF THE COMPANY	12 Months Ended
	Sep. 30, 2013
Non Financial Impact Of Company Abstract [Abstract]	'
Non Financial Impact Of Company [Text Block]	'
	Note 14 - NON-FINANCIAL IMPACT OF THE COMPANY
	Leases commitment and rental deposits
	As of September 30, 2013, the Company had total future aggregate minimum lease payments under non-cancellable operating leases for the Company’s office premises located in PRC as follows:
		September 30,
		2013
	Within 1 year	$	267,182
	1 - 2 year		279,470
	2 - 3 year		161,549
		$	708,201
	Rental deposits paid for leasing of the office premises in the sum of $37,251 (September 30, 2012: $40,631) are recorded as non-current asset as the lease expires over 1 year.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	Note 15 - SUBSEQUENT EVENTS
	For the year ended September 30, 2013, the Company has evaluated subsequent events for potential recognition disclosure.  There were no significant events occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on our consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of Presentation
	The accompanying Consolidated Financial Statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and represent the historical results of the consolidated group. The Company adopted the new accounting guidance (“Codification”) on July 1, 2009. For the year ended September 30, 2013, all reference for periods subsequent to July 1, 2009 are based on the codification. The Company's functional currency is the Chinese Renminbi; however the accompanying Consolidated Financial Statements have been translated and presented in United States Dollars.
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation
	For Group Reorganization under Common Control
	The Consolidated Financial Statements incorporate the financial statement items of the combining entities or businesses in which the common control combination occurs as if they had been combined from the date when the combining entities or businesses first came under the control of the controlling party.
	The net assets of the combining entities or businesses are combined using the existing book values from the controlling party’s perspective. No amount is recognized in respect of goodwill or excess of acquirer’s interest in the net fair value of acquiree’s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination, to the extent of the continuation of the controlling party’s interest.
	The Consolidated Statements of Operations and Comprehensive Income (Loss) include the results of each of the combining entities or businesses from the earliest date presented or since the date when the combining entities or businesses first came under common control, where this is a shorter period.
	A business combination involving entities or businesses under common control is a business combination in which all of the combining entities or businesses are ultimately controlled by the same party or parties both before and after the business combination, and that control is not transitory. Such business combinations are referred to as common control combinations which is in line with U.S. GAAP.
	For Reverse Acquisition
	The Consolidated Financial Statements include the accounts of the Company and its subsidiaries.  All inter-company accounts, transactions and profits have been eliminated in consolidation.
Postemployment Benefit Plans, Policy [Policy Text Block]	'
	Employee Benefits
	In respect of the Company’s acquisition of a subsidiary, Guangzhou as referred to in note 1, management considers that the amount of acquisition price of $937,236 (CNY6,000,000), should be accounted for as employee benefits under Selling, general and administrative expenses in the Consolidated Statement of Operations and Comprehensive Income on the following basis :
	i)       50% of the amount $937,236 i.e. $487,694 (CNY3,000,000)  [September 30, 2012: $471,350 (CNY3,000,000)] paid to the Sellers 5 working days after execution of the Supplemental Agreement was in the nature of inducement fee for securing the employment of the Sellers and the three non-shareholder employees. The payment should be accounted for as employee benefits and charged to the Consolidated Statement of Income and Comprehensive Income upon payment.
	ii)      50% of the amount $937,236 i.e. $487,694 (CNY3,000,000) [September 30, 2012: $471,350 (CNY3,000,000)] will continue to be held under escrow as monies held by a legal firm for meeting future contingent payment under the terms of payment as set out in note 1 :
	$292,616 (CNY1,800,000) [September 30, 2012 : $282,810 (CNY1,800,000)] is payable to the Sellers on completion of the two years employment by the Sellers and the three non-shareholder employees with SDIT. This contingent payment will therefore be expensed in a systematic basis over the period of two years commencing from September 26, 2011.
	The remaining amount of $195,078 (CNY1,200,000) [September 30, 2012: $188,540 (CNY1,200,000)] is payable to the Sellers on completion of the three years employment by the Sellers and the three non-shareholder employees with SDIT. This contingent payment will therefore be expensed in a systematic basis over the period of three years commencing from September 26, 2011.
	Pursuant to a letter of confirmation dated 10 February, 2012 executed by the two Selling shareholders, should any of the Sellers and the three non-shareholder employees cease employment with SDIT before the expiry of the three-years period, the balance consideration of CNY3,000,000 will be reduced by CNY600,000 for any one of the Sellers and the three non-shareholder employees each.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Comprehensive Income, Policy [Policy Text Block]	'
	Comprehensive Income (Loss)
	The Company uses SFAS 130 “Reporting Comprehensive Income” (codified in FASB ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. Comprehensive income for the years ended September 30, 2013 and 2012 included net income and foreign currency translation adjustments.
Risks and Uncertainties Policy [Policy Text Block]	'
	Risks and Uncertainties
	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 environments in the PRC, and by the general state of the PRC’s economy.  The Company’s business may be influenced 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.
	The Company is subject to substantial risks from, among other things, intense competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets.
Commitments and Contingencies, Policy [Policy Text Block]	'
	Contingencies
	Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. There were no contingencies of this type as of September 30, 2013 and 2012.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. There were no contingencies of this type as of September 30, 2013 and 2012.
	Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.
	The amount recovered from a sundry debtor US$140,511 is accounted for in accordance with ASC450-30 (“Contingent gain”).   The receivable represented a sundry debtor in Guangzhou’s financial statements which amount was considered as no value (detailed refer to note 1 Organization) as of the acquisition date of Guangzhou, so the asset was not recorded as of the acquisition date.  However, the receivable, as a contingent asset under ASC450, was recovered and realized on August, 2012 and was recorded as income in the year ended September 30, 2012.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
Receivables, Policy [Policy Text Block]	'
	Accounts Receivable
	The Company maintains reserves for potential credit losses on accounts receivable.   Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves.  Reserves are recorded based on the Company’s historical collection history.  There was $235,499 and $91,577 allowance for doubtful accounts as of September 30, 2013 and 2012.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property and Equipment
	Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives of:
	Furniture and fixture	5 years
	Leasehold improvement	5 years
	Motor vehicles	10 years
	Office equipment	3-5 years
	As of September 30, 2013 and 2012 Property and Equipment consist of the following:
		September 30,		September 30,
		2013		2012
	Furniture and fixture	$	129,025	$	148,845
	Leasehold improvement		487,694		473,634
	Motor vehicles		132,127		44,722
	Office equipment		411,391		460,472
			1,160,237		1,127,673
	Less: Accumulated Depreciation		-584,640		-350,484
	Property and equipment, net	$	575,597	$	777,189
	Depreciation expense for the years ended September 30, 2013 and 2012was $266,896 and $213,431, respectively.
Share-Based Payment Policy [Policy Text Block]	'
	Share-Based payment
	Share-based payment is accounted for based on the FASB Statement No. 123R, “Share-Based Payment, an Amendment of FASB Statement No. 123” (“FAS No. 123R”) and Emerging Issue Task Force 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling, Goods or Services” (“EITF 96-18”) and Emerging Issue Task Force 00-18 “Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees” (“EITF 00-18”) (codified in FASB ASC Topic 505-50). The Company recognized in the Consolidated Statement of Operations and Comprehensive Income (Loss) the fair value of shares, stock options and other equity-based compensation issued to non-employees when the service provided by non-employees is completed, or the date when the shares were issued (provided that the shares issued are fully vested and not subject to forfeiture) with the prepaid services presented as contra equity. This is in accordance with the consensus reached in EITF 00-18 that in the event that a note or receivable is acquired in exchange for the fully vested, non forfeitable equity instruments, the note or receivable should be displayed as contra-equity by the grantor. The Company as grantor interprets that the term “receivable” also embraces prepaid service fees. For employees, the Company recognized in the Consolidated Statement of Operations and Comprehensive Income (Loss) the grant date fair value of the shares, stock options and other equity-based compensation over the requisite service period.
	In the case of stock-based compensation expense on stocks, options and other equity based compensation to employees awarded by different tranches over the requisition service period, the expense is accounted for using the “graded vesting method”.  Under the “graded vesting method”, each of the shares in different tranches would be accounted for as a separate award and the grant date fair value of each tranche would be recognized over the requisite service period for that tranche.  The requisite service period for each of the tranches would begin on the grant date and ends on the date that the tranche is earned.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	'
	Long-Lived Assets
	The Company adopted the Property, Plant and Equipment Topic of the Codification, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets and supersedes previous accounting guidance, “Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of,” and “Reporting the Results of Operations for a Disposal of a Segment of a Business.” The Company periodically evaluates the carrying value of long-lived assets to be held and used, which requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal. Based on its review, the Company believes that, as of September 30, 2013 and September 30, 2012, there were no impairments of its long-lived assets.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments
	The Financial Instrument Topic of the Codification requires that the Company disclose estimated fair values of financial instruments. The carrying amounts reported in the Balance Sheet for current assets and current liabilities qualifying as financial instruments are a reasonable estimate of fair value.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	The Company’s revenue recognition policies are in compliance with SEC Staff Accounting bulletin (“SAB”) 104 (codified in FASB ASC Topic 605). Sales revenue is recognized at the completion of delivery to customers when a formal arrangement exists, the price is fixed or determinable, no other significant obligations of the Company exist and collectability is reasonably assured at the date of completion of delivery. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as unearned revenue.
Advertising Costs, Policy [Policy Text Block]	'
	Advertising
	Advertising expenses consist primarily of costs of promotion for corporate image and product marketing and costs of direct advertising. The Company expenses all advertising costs as incurred.  For the years ended September 30, 2013 and 2012, the Company incurred advertising expenses of Nil and $36,023, respectively.
Shipping and Handling Cost, Policy [Policy Text Block]	'
	Shipping and Handling Fees
	The Company follows FASB ASC Topic 605-45, “Handling Costs, Shipping Costs”.  The Company does not charge its customers for shipping and handling.  The Company classifies shipping and handling fees as part of selling, general and administrative expenses.  For the years ended September 30, 2013 and 2012, the Company incurred shipping and handling fees and costs of $5,242 and $16,898, respectively.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes
	The Company utilizes the accounting standards (“SFAS”) No. 109, “Accounting for Income Taxes,” codified in Financial Accounting Standard Board Accounting Standards Codification (“ASC”) Topic 740 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.
	The Company adopted the provisions of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, (“FIN 48”), codified in FASB ASC Topic 740. When tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in Selling, general and administrative expenses in the Statements of Operations and Comprehensive Income (Loss). The adoption of FIN 48 did not have a material impact on the Company’s financial statements. At September 30, 2013 and September 30, 2012, the Company did not take any uncertain positions that would necessitate recording a tax related liability.
Statement Of Cash Flow Policy [Policy Text Block]	'
	Statement of Cash Flows
	In accordance with SFAS 95 “Statement of Cash Flows”, codified in FASB ASC Topic 230, cash flows from the Company’s operations are based upon the local currencies. As a result, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheet.
Earnings Per Share, Policy [Policy Text Block]	'
	Basic and Diluted Earnings per Share
	Earnings per share are calculated in accordance with FASB ASC Topic 260, “Earnings per Share”. Basic earnings per share is based upon the weighted average number of common shares outstanding. Diluted earnings per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions.  The Company has diversified customer base. The majority of sales are either cash receipt in advance or cash receipt upon delivery.  For the years ended September 30, 2013 and 2012, one customer and one customer accounted for more than 10% of net revenue, respectively.  As of September 30, 2013 and 2012, five and four customers accounted for more than 5% of net accounts receivable, respectively (note 12).  For those credit sales, the Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	In February 2013, the FASB issued ASU 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.”  This ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements.  However, this guidance requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component.  In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period.  For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts.  For public entities, the guidance is effective prospectively for reporting periods beginning after December 15, 2012.  For nonpublic entities, the guidance is effective prospectively for reporting periods beginning after December 15, 2013.  Early adoption is permitted.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial position and results of operations.
	In July 2012, FASB issued an amendment (ASU No. 2012-02) to Intangibles - Goodwill and Other (ASC Topic 350). In accordance with the amendments in this update, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Subtopic 350-30. An entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of this guidance had no impact on our consolidated financial position or results of operations.
	The Company does not believe any other recently issued but not yet effective accounting standards from ASU 2013-01 to ASU 2013-12 , if currently adopted, would have a material effect of the consolidated financial position, results of operation and cash flows.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	As of September 30, 2013 and 2012 Property and Equipment consist of the following:
		September 30,		September 30,
		2013		2012
	Furniture and fixture	$	129,025	$	148,845
	Leasehold improvement		487,694		473,634
	Motor vehicles		132,127		44,722
	Office equipment		411,391		460,472
			1,160,237		1,127,673
	Less: Accumulated Depreciation		-584,640		-350,484
	Property and equipment, net	$	575,597	$	777,189

SHORTTERM_LOAN_Tables

SHORT-TERM LOAN (Tables)	12 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Short-term Debt [Table Text Block]	'
	Short-term loan represents borrowings from commercial banks that are due within one year which consisted of the following:
		September 30,		September 30,
		2013		2012
	Loan from China Construction Bank	$	471,437	$	-
		$	471,437	$	-

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
	The reconciliation of the U.S. statutory income tax rate to the Company’s effective income tax rate is as follows:
		2013		2012
	Income tax at U.S. statutory rate (34%)	$	-556,475	$	-467,115
	Foreign rate differential		276,309		295,382
	Expenses not deductible for tax (share-based payment)		112,715		76,905
	Tax effect of unrecognized temporary difference		-		80,498
	Over-provision in previous years		-		-265,988
	Others		167,451		43,263
	Income tax credit	$	-	$	-237,055
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
	The primary components of temporary differences which might give rise to the Company’s deferred tax assets as of September 30, 2013 and September 30, 2012 were as follows:
		As of
		September 30,		September 30,
		2013		2012
	Balance	$	157,063	$	54,865
	USA		-		-
	Hong Kong		17,754		37,002
	PRC		149,697		65,196
			324,514		157,063
	Less: valuation allowance		-324,514		-157,063
	Deferred income tax benefit, net of valuation allowance	$	-	$	-
Schedule Of Components Of Income Tax Payable [Table Text Block]	'
	Income tax payable in the Consolidated Balance Sheets is comprised as follows:
		September 30,		September 30,
		2013		2012
	Balance brought forward	$	-	$	-263,417
	Current tax provision for the year		-		237,055
	Tax paid during the year		-		26,362
	Balance brought forward	$	-	$	-

SHARE_BASED_PAYMENTS_Tables

SHARE BASED PAYMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
Common Stock and Preferred Stock [Abstract]	'
Common Stock And Preferred Stock [Table Text Block]	'
	The following is a summary of the option activity:
		Number of
		Options
	Outstanding as of September 30, 2012		120,000
	Granted		-
	Exercised		-
	Forfeited		40,000
	Outstanding as of September 30, 2013		80,000

OTHER_COMPREHENSIVE_INCOME_Tab

OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
	Balance of after-tax components comprising accumulated other comprehensive income, included in stockholders’ equity, at September 30, 2013 and 2012, are as follows:
		Foreign		Accumulated
		Currency		Other
		Translation		Comprehensive
		Adjustment		Income
	Balance at September 30, 2011		219,798		219,798
	Change for 2012		28,068		28,068
	Balance at September 30, 2012	$	247,866	$	247,866
	Change for 2013		56,222		56,222
	Balance at September 30, 2013	$	304,088	$	304,088

NONFINANCIAL_IMPACT_OF_THE_COM1

NON-FINANCIAL IMPACT OF THE COMPANY (Tables)	12 Months Ended
	Sep. 30, 2013
Non Financial Impact Of Company Abstract [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	As of September 30, 2013, the Company had total future aggregate minimum lease payments under non-cancellable operating leases for the Company’s office premises located in PRC as follows:
		September 30,
		2013
	Within 1 year	$	267,182
	1 - 2 year		279,470
	2 - 3 year		161,549
		$	708,201

ORGANIZATION_Details_Textual

ORGANIZATION (Details Textual)	1 Months Ended	12 Months Ended
	Mar. 31, 2011	Sep. 30, 2011	Sep. 30, 2011	Sep. 30, 2013	Sep. 30, 2013	Mar. 31, 2011	Sep. 30, 2013	Oct. 31, 2010	Aug. 31, 2010	Sep. 30, 2013
	USD ($)	USD ($)	CNY	Computer Graphics International Inc [Member]	China Digital Image Organization Co Limited [Member]	China Digital Image Organization Co Limited [Member]	Shenzhen Digital Image Technologies Co Ltd [Member]	Shenzhen Digital Image Technologies Co Ltd [Member]	Shenzhen Digital Image 3D Design And Development Co Ltd [Member]	Guangzhou Digital Image Technologies Co Ltd [Member]
Entity Information, Former Legal Or Registered Name	'	'	'	'Computer Graphics International Inc.	'China Digital Image Organization Co., Limited	'	'	'	'	'
Entity Incorporation, State Country Name	'	'	'	'Hong Kong	'Hong Kong	'	'	'	'	'
Entity Incorporation, Date Of Incorporation	'	'	'	27-Feb-03	5-Aug-09	'	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Parent	'	'	'	'	'	100.00%	100.00%	100.00%	100.00%	100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	14,462,684	'	'	'	'	'	'	'	'	'
Cash Component Payable Number Of Months	'12 months	'	'	'	'	'	'	'	'	'
Increased Issued and Outstanding Stock Percentage	97.00%	'	'	'	'	'	'	'	'	'
Payments to Acquire Businesses, Gross	$2,368,471	'	'	'	'	'	'	'	'	'
Common Stock Shares Sold	260,124	'	'	'	'	'	'	'	'	'
Proceeds From Sale Of Common Stock	300,000	'	'	'	'	'	'	'	'	'
Payments For Purchase Of Capital Stock	'	937,236	6,000,000	'	'	'	'	'	'	'
Percentage Of Amount Paid After Execution Of Supplemental Agreement	'	50.00%	50.00%	'	'	'	'	'	'	'
Percentage Of Amount Paid After Completion Of Two Years Employment	'	30.00%	30.00%	'	'	'	'	'	'	'
Percentage Of Amount Paid After Completion Of Three Years Employment	'	20.00%	20.00%	'	'	'	'	'	'	'
Distribution upon Group reorganization	'	$283,265	2,000,000	'	'	'	'	'	'	'

GOING_CONCERN_Details_Textual

GOING CONCERN (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net loss	($1,636,692)	($1,136,813)
Accumulated losses	($2,478,380)	($841,688)

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment, Gross	$1,160,237	$1,127,673
Less: Accumulated Depreciation	-584,640	-350,484
Property and equipment, net	575,597	777,189
Furniture and Fixture [Member]	'	'
Property, Plant and Equipment, Gross	129,025	148,845
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment, Gross	487,694	473,634
Vehicles [Member]	'	'
Property, Plant and Equipment, Gross	132,127	44,722
Office Equipment [Member]	'	'
Property, Plant and Equipment, Gross	$411,391	$460,472

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)

12 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2011

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

USD ($)

USD ($)

CNY

USD ($)

CNY

Accounting Standard Updated 2013 02 [Member]

Accounting Standard Updated 2012 02 [Member]

Furniture and Fixture [Member]

Leasehold Improvements [Member]

Motor vehicles [Member]

Office Equipment [Member]

Office Equipment [Member]

Minimum [Member]

Maximum [Member]

Payments For Acquisition Of Capital Stock

'

'

'

$937,236

'

'

'

'

'

'

'

'

Payments For Purchase Of Capital Stock

'

'

'

937,236

6,000,000

'

'

'

'

'

'

'

Percentage Of Amount Paid After Execution Of Supplemental Agreement

'

'

'

50.00%

50.00%

'

'

'

'

'

'

'

Amount Expensed Towards Employee Benefits

'

471,350

3,000,000

487,694

3,000,000

'

'

'

'

'

'

'

Amount Held In Escrow Under Future Contingent Payment

'

471,350

3,000,000

487,694

3,000,000

'

'

'

'

'

'

'

Amount Expensed Towards Employee Benefits Over Two Years

'

282,810

1,800,000

292,616

1,800,000

'

'

'

'

'

'

'

Amount Expensed Towards Employee Benefits Over Three Years

'

188,540

1,200,000

195,078

1,200,000

'

'

'

'

'

'

'

Reduction Of Acquisition Price Description

'Pursuant to a letter of confirmation dated 10 February, 2012 executed by the two Selling shareholders, should any of the Sellers and the three non-shareholder employees cease employment with SDIT before the expiry of the three-years period, the balance consideration of CNY3,000,000 will be reduced by CNY600,000 for any one of the Sellers and the three non-shareholder employees each.

'

'

'

'

'

'

'

'

'

'

'

Provision for accounts receivable, net (in dollars)

235,499

91,577

'

'

'

'

'

'

'

'

'

'

Property, Plant and Equipment, Useful Life

'

'

'

'

'

'

'

'5 years

'5 years

'10 years

'3 years

'5 years

Depreciation

266,896

213,431

'

'

'

'

'

'

'

'

'

'

Advertising Expense

0

36,023

'

'

'

'

'

'

'

'

'

'

Shipping, Handling and Transportation Costs

5,242

16,898

'

'

'

'

'

'

'

'

'

'

Entity wide Accounts Receivable Customer Percentage

5.00%

5.00%

5.00%

'

'

'

'

'

'

'

'

'

Percentage Of Tax Benefit

50.00%

'

'

'

'

'

'

'

'

'

'

'

Sales Revenue Net Percentage

10.00%

10.00%

10.00%

'

'

'

'

'

'

'

'

'

New Accounting Pronouncement or Change in Accounting Principle, Description

'

'

'

'

'

'In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.This ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements.However, this guidance requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component.In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period.For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts.For public entities, the guidance is effective prospectively for reporting periods beginning after December 15, 2012.For nonpublic entities, the guidance is effective prospectively for reporting periods beginning after December 15, 2013.Early adoption is permitted.The adoption of this standard is not expected to have a material impact on the Companys consolidated financial position and results of operations.

'In July 2012, FASB issued an amendment (ASU No. 2012-02) to Intangibles - Goodwill and Other (ASC Topic 350). In accordance with the amendments in this update, an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Subtopic 350-30. An entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of this guidance had no impact on our consolidated financial position or results of operations. The Company does not believe any other recently issued but not yet effective accounting standards from ASU 2013-01 to ASU 2013-12 , if currently adopted, would have a material effect of the consolidated financial position, results of operation and cash flows.

'

'

'

'

'

Amount Recovered From Sundry Debtor

$0

$140,511

'

'

'

'

'

'

'

'

'

'

SHORTTERM_LOAN_Details

SHORT-TERM LOAN (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Loan from China Construction Bank	$471,437	$0
China Construction Bank [Member]	'	'
Loan from China Construction Bank	$471,437	$0

SHORTTERM_LOAN_Details_Textual

SHORT-TERM LOAN (Details Textual)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Aug. 09, 2013	Aug. 09, 2013
	USD ($)	USD ($)	Subsequent Event [Member]	Subsequent Event [Member]	China Construction Bank [Member]	China Construction Bank [Member]	China Construction Bank [Member]
			USD ($)	CNY		USD ($)	CNY
Short Term Bank Loans Due Date	'	'	'	'	8-Aug-14	'	'
Short-term Bank Loans and Notes Payable	'	'	'	'	'	$487,694	3,000,000
Short-term Debt, Percentage Bearing Fixed Interest Rate	'	'	'	'	'	8.40%	8.40%
Repayments of Short-term Debt, Total	16,024	0	16,256	100,000	'	'	'
Interest Expense, Total	$4,262	$0	'	'	'	'	'

DUE_TO_A_STOCKHOLDER_Details_T

DUE TO A STOCKHOLDER (Details Textual) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Amount due to a stockholder	$838,844	$754,582

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income tax at U.S. statutory rate (34%)	($556,475)	($467,115)
Foreign rate differential	276,309	295,382
Expenses not deductible for tax (share-based payment)	112,715	76,905
Tax effect of unrecognized temporary difference	0	80,498
Over-provision in previous years	0	-265,988
Others	167,451	43,263
Income tax credit	$0	($237,055)

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Balance	$157,063	$54,865
Deferred Tax Assets, Gross	324,514	157,063
Less: valuation allowance	-324,514	-157,063
Deferred income tax benefit, net of valuation allowance	0	0
U S A [Member]	'	'
Deferred Tax Assets, Gross	0	0
Hong Kong [Member]	'	'
Deferred Tax Assets, Gross	17,754	37,002
PRC	'	'
Deferred Tax Assets, Gross	$149,697	$65,196

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Balance brought forward	$0	($263,417)
Current tax provision for the year	0	237,055
Tax paid during the year	0	26,362
Balance brought forward	$0	$0

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	1 Months Ended		12 Months Ended
	Jan. 31, 2008	Dec. 31, 2007	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2010	Dec. 31, 2009
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	25.00%	33.00%	34.00%	'	'	'	'
Effective Income Tax Rate Reconciliation, Tax Settlements, Foreign	'	30.00%	'	'	'	'	'
Effective Income Tax Rate Reconciliation, Tax Settlements, Domestic	'	3.00%	'	'	'	'	'
Income Tax Holiday, Description	'	'	'	'The Company is exempted from EIT in the first two profitable financial years of operation and is further granted a 50% relief from the EIT for the following three financial years.	'	'	'
Income Tax Relief Percentage	'	'	'	'	'	50.00%	50.00%
Valuation Allowance for Impairment of Recognized Servicing Assets, Period Increase (Decrease)	'	'	$167,451	'	$102,198	'	'

COMMON_STOCK_AND_PREFERRED_STO1

COMMON STOCK AND PREFERRED STOCK (Details Textual) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Common stock, shares authorized	900,000,000	900,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Preferred Stock, shares authorized	100,000,000	'
Preferred stock, par value (in dollars per share)	$0.00	'

SHARE_BASED_PAYMENTS_Details

SHARE BASED PAYMENTS (Details)	12 Months Ended
	Sep. 30, 2013
Outstanding as of September 30, 2012	120,000
Granted	0
Exercised	0
Forfeited	40,000
Outstanding as of September 30, 2013	80,000

SHARE_BASED_PAYMENTS_Details_T

SHARE BASED PAYMENTS (Details Textual) (USD $)	1 Months Ended				12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011	Jun. 30, 2011	Apr. 30, 2011	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Common Stock, Shares, Issued	'	'	'	1,341,894	16,331,854	16,331,854	'	'
Stockholders' Equity, Reverse Stock Split	'	'	'	'The fair value of the shares issued was $0.763 per share (adjusted for the effect on 1-for-2.18 reverse stock split) and the total fair value of the shares issued was $1,023,865.	'	'	'	'
Share-based payment expense	'	'	'	'	$336,454	$390,994	'	'
Recognized Share Based Payment Expense	'	'	'	'	336,454	341,288	'	'
Restricted Common Stock	'	'	40,000	'	'	'	40,000	40,000
Deferred Compensation Arrangement with Individual, Exercise Price	'	'	$1.01	'	'	'	'	'
Deferred Compensation Arrangement with Individual, Shares Issued	40,000	40,000	120,000	'	'	'	'	'
Deferred Compensation Arrangement with Individual, Fair Value of Shares Issued	'	'	121,200	'	'	'	'	'
Fair Value Of Grant Vested and Unvested Description	'	'	'	'	'80,000 shares with a grant date fair value of $80,800 were vested. 40,000 shares were issued on July 26, 2011, with the other 40,000 shares issued on July 25, 2012.	'	'	'
Recognized Share Based Payment Expenses To Non Employees and Employees	'	'	'	'	336,454	390,994	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	'	'	'	'	40,000	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Beginning Balance	'	'	'	'	'	40,000	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	'	'	'	'	'	15,371	'	'
Executive Officer [Member]	'	'	'	'	'	'	'	'
Restricted Common Stock	'	'	40,000	'	'	'	40,000	40,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	'	'	'	'	40,000	'	'	'
Employment Agreement [Member]	'	'	'	'	'	'	'	'
Share-based payment expense	'	'	'	'	$0	$49,706	'	'

STATUTORY_RESERVES_Details_Tex

STATUTORY RESERVES (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Percentage Of Income Appropriation To Statutory Reserves	10.00%	'
Percentage Of Cumulative Allocation To Statutory Reserves	50.00%	'
Statutory reserves	$500,088	$500,088

OTHER_COMPREHENSIVE_INCOME_Det

OTHER COMPREHENSIVE INCOME (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Balance - Foreign Currency Translation Adjustment	$247,866	$219,798
Change	56,222	28,068
Balance - Foreign Currency Translation Adjustment	304,088	247,866
Balance - Accumulated Other Comprehensive Income	247,866	219,798
Change	56,222	28,068
Balance - Accumulated Other Comprehensive Income	$304,088	$247,866

MAJOR_CUSTOMERS_AND_CREDIT_RIS1

MAJOR CUSTOMERS AND CREDIT RISK (Details Textual)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Entity wide Accounts Receivable Customer Percentage	5.00%	5.00%
Concentration Risk, Percentage	10.00%	'
Four Customers [Member]	'	'
Entity wide Accounts Receivable Customer Percentage	'	54.00%
One Customer [Member]	'	'
Concentration Risk, Percentage	21.00%	14.00%
Five Customer [Member]	'	'
Entity wide Accounts Receivable Customer Percentage	78.00%	'

MONIES_HELD_BY_A_LEGAL_FIRM_AN1

MONIES HELD BY A LEGAL FIRM AND PROVISION FOR EMPLOYEE BENEFITS (Details Textual)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2011
	USD ($)	USD ($)	CNY	USD ($)	CNY
Payments For Purchase Of Capital Stock	'	'	'	$937,236	6,000,000
Percentage Of Amount Paid After Execution Of Supplemental Agreement	'	'	'	50.00%	50.00%
Percentage Of Amount Paid After Completion Of Two Years Employment	'	'	'	30.00%	30.00%
Percentage Of Amount Paid After Completion Of Three Years Employment	'	'	'	20.00%	20.00%
Amount Expensed Towards Employee Benefits	'	471,350	3,000,000	487,694	3,000,000
Amount Held In Escrow Under Future Contingent Payment	'	471,350	3,000,000	487,694	3,000,000
Amount Expensed Towards Employee Benefits Over Two Years	'	282,810	1,800,000	292,616	1,800,000
Amount Expensed Towards Employee Benefits Over Three Years	'	188,540	1,200,000	195,078	1,200,000
Employment Benefits Period Expense	208,314	678,242	'	'	'
Monies held by a legal firm/Deposit for acquisition of a subsidiary	$65,026	$268,393	'	'	'

NONFINANCIAL_IMPACT_OF_THE_COM2

NON-FINANCIAL IMPACT OF THE COMPANY (Details) (USD $)	Sep. 30, 2013
Within 1 year	$267,182
1 - 2 year	279,470
2 - 3 year	161,549
Operating Leases Future Minimum Payments Receivable	$708,201

NONFINANCIAL_IMPACT_OF_THE_COM3

NON-FINANCIAL IMPACT OF THE COMPANY (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Rental deposits	$37,251	$40,361
Rental Deposits Lease Expires	'1 year	'