AMAYA Global (GELT) 10-K 27 Dec 13 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 15, 2013	Mar. 31, 2013
Document Information [Line Items]	'	'	'
Entity Registrant Name	'General Agriculture Corp	'	'
Entity Central Index Key	'0001519894	'	'
Current Fiscal Year End Date	'--09-30	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Trading Symbol	'GELT	'	'
Entity Common Stock, Shares Outstanding	'	15,918,940	'
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	'	'	$4,505,818

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Sep. 30, 2012
ASSETS	'	'
Cash and Cash Equivalents	$2,408,520	$351,045
Restricted Cash	0	277,025
Inventory	4,074,166	3,540,386
Advance payments	24,438	36,147
Prepaid lease - current, net	2,372,480	1,559,648
Other current assets	15,625	20,679
Total Current Assets	8,895,229	5,784,930
Property and equipment, net	15,108,031	15,676,017
Other Assets	'	'
Intangibles, net	158,020	157,096
Prepaid leases - non current, net	18,000,267	11,316,093
Total Other Assets	18,158,287	11,473,189
TOTAL ASSETS	42,161,547	32,934,136
LIABILITIES	'	'
Accounts payable and accrued expenses	208,325	398,095
Short-term bank loans	5,542,000	4,163,290
Due to related parties	718,261	391,994
Customer deposits	0	1,393,040
Other current liabilities	45,865	45,709
Total Current Liabilities	6,514,451	6,392,128
Total Liabilities	6,514,451	6,392,128
STOCKHOLDERS' EQUITY	'	'
Common stock $0.0001 par value, 200,000,000 shares authorized 15,918,940 shares issued and outstanding at September 30, 2013 and 2012, respectively	1,592	1,592
Additional paid-in capital	4,909,572	4,909,572
Statutory reserves	2,508,735	1,653,723
Retained earnings	25,678,005	18,360,559
Accumulated other comprehensive income	2,549,192	1,616,562
Total stockholders' equity	35,647,096	26,542,008
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$42,161,547	$32,934,136

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets [Parenthetical] (USD $)	Sep. 30, 2013	Sep. 30, 2012
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	15,918,940	15,918,940
Common stock, shares outstanding	15,918,940	15,918,940

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Income (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Sales	$17,490,837	$16,834,304
Cost of sales	7,565,946	8,076,376
Gross profit	9,924,891	8,757,928
Operating expenses	'	'
Selling expenses	886,595	1,116,455
General and administrative expenses	891,893	914,214
Total operating expenses	1,778,488	2,030,669
Income from operations	8,146,403	6,727,259
Other income (expenses):	'	'
Government subsidy	276,442	111,401
Interest income	10,414	19,842
Interest expense	-302,411	-309,478
Other income(expense), net	41,610	-2,144
Total other income(expenses)	26,055	-180,379
Income before provision for income taxes	8,172,458	6,546,880
Provision for income taxes	0	0
Net income	8,172,458	6,546,880
Other comprehensive income	'	'
Foreign currency translation adjustment	932,630	271,853
Total comprehensive income	$9,105,088	$6,818,733
Basic earning per share (in dollars per share)	$0.51	$0.41
Diluted earning per share (in dollars per share)	$0.51	$0.41
Weighted average number of common stock outstanding	'	'
Basic (in shares)	15,918,940	15,918,940
Diluted (in shares)	15,918,940	15,918,940

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGE IN EQUITY (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Statutory Reserve [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Sep. 30, 2011	$19,415,555	$1,564	$4,601,880	$12,499,581	$967,821	$1,344,709
Balance (in shares) at Sep. 30, 2011	'	15,639,722	'	'	'	'
Effect of reverse merger	0	28	-28	0	0	0
Effect of reverse merger (in share)	'	279,218	'	'	'	'
Additional paid in capital in exchange for due to shareholder	307,720	0	307,720	0	0	0
Comprehensive income:	'	'	'	'	'	'
Net income	6,546,880	0	0	6,546,880	0	0
Foreign currency translation adjustment	271,853	0	0	0	0	271,853
Comprehensive income	6,818,733	'	'	'	'	'
Statutory reserve	0	0	0	-685,902	685,902	0
Balance at Sep. 30, 2012	26,542,008	1,592	4,909,572	18,360,559	1,653,723	1,616,562
Balance (in shares) at Sep. 30, 2012	'	15,918,940	'	'	'	'
Comprehensive income:	'	'	'	'	'	'
Net income	8,172,458	'	'	8,172,458	'	'
Foreign currency translation adjustment	932,630	'	'	'	'	932,630
Comprehensive income	9,105,088	'	'	'	0	0
Statutory reserve	0	'	'	-855,012	855,012	'
Balance at Sep. 30, 2013	$35,647,096	$1,592	$4,909,572	$25,678,005	$2,508,735	$2,549,192
Balance (in shares) at Sep. 30, 2013	'	15,918,940	'	'	'	'

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 Income	$8,172,458	$6,546,880
Adjustments to reconcile net income/loss to net cash provided by operating activities:	'	'
Long-term advance payments amortized in current period	2,277,696	1,559,755
Depreciation and amortization	1,120,409	1,080,450
Changes in current assets and current liabilities:	'	'
Accounts receivable	0	1,585
Inventory	-422,011	49,280
Advance payments	12,584	176,355
Prepaid leases	-9,281,984	-12,829,661
Other current assets	3,976	15,408
Accounts payable and accrued expenses	-356,021	159,769
Customer deposits	-1,412,136	1,392,424
Other current liabilities	-4,731	-506,184
Total adjustments	-8,062,218	-8,900,819
Net cash provided by(used in) operating activities	110,240	-2,353,939
Cash flows from investing activities:	'	'
Acquisition of property and equipment	-83,170	-227,283
Addition to construction in progress	-16,182	-133,024
Net cash used in investing activities	-99,352	-360,307
Cash flows from financing activities:	'	'
Restricted cash	280,823	-134,496
Proceeds from short-term bank loans	5,455,980	4,161,449
Repayment of short-term bank loans	-4,220,361	-1,218,371
Repayment of long-term bank loans	0	-791,150
Due to shareholder	562,850	270,936
Net cash provided by financing activities	2,079,292	2,288,368
Effect of foreign currency translation	-32,705	-4,164
Net increase (decrease) in cash and cash equivalents	2,057,475	-430,042
Cash and cash equivalents - beginning of year	351,045	781,087
Cash and cash equivalents - ending of year	2,408,520	351,045
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	302,411	309,478
Supplemental schedule of non-cash activities	'	'
Transfer from construction in progress to fixed assets	0	279,159
Conversion from liability to equity	$0	$307,720

ORGANIZATION_AND_NATURE_OF_BUS

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	'
	Note 1 – Organization and Nature of Business
	Geltology Inc. (“Gelt”) was established under the laws of the State of Delaware on March 24, 2010. On July 12, 2013, Gelt filed with the Secretary of State, Delaware a Certificate of Amendment to change its name to General Agriculture Corporation. The accompanying audited consolidated financial statements include the financial statements of General Agriculture Corporation and its subsidiaries (collectively, the “Company”). The Company is primarily engaged in planting, preserving, packaging and marketing premium navel oranges for distribution and sale throughout the People’s Republic of China (“PRC”).
	On July 11, 2012, Gelt completed a reverse acquisition of General Red Holding, Inc. (“GRH”), which was established under the laws of the State of Delaware on January 18, 2011. To accomplish the Share Exchange Agreement, Gelt issued to GRH an aggregate of 125,112,803 shares of the common stock of Gelt, at par value of $0.0001 per share. Gelt was delivered with zero assets and zero liabilities at time of closing. Immediately prior to the Share Exchange, Gelt had 6,750,000 shares of Common Stock issued and outstanding. Simultaneously with the transaction, the two principal shareholders of Gelt surrendered for cancellation an aggregate of 4,513,252 shares of Common Stock beneficially owned by them. The transaction was regarded as a reverse merger whereby GRH was considered to be the accounting acquirer. Although the Company is a legal parent company, the share exchange was treated as a recapitalization of GRH. Thus, GRH is the continuing entity for financial reporting purposes. The financial statements have been prepared as if GRH had always been the reporting company and then on the share exchange date, had reorganized its capital stock.
	On September 30, 2011, GRH entered into a Share Transfer and Issuance Agreement (the “Agreement”) with Han Glory International Investment Limited (“Han Glory International”), a company incorporated on April 28, 2011 under the laws of British Virgin Islands and Hua Mei Investments Limited (“Hua Mei”), a company incorporated on April 26, 2011 under the laws of the British Virgin Islands. Under the Agreement, GRH issued 74,814,862 shares to Hua Mei, the sole stockholder of Han Glory International, in exchange for all shares and beneficial interest of Han Glory International. This transaction is treated as a reverse merger, and therefore, after the share exchange, Han Glory International became the wholly owned subsidiary of GRH.
	On May 18, 2011, Han Glory International purchased all shares of Greater China International Investment Limited (“Greater China International”), a company incorporated on December 4, 2009 under the laws of Hong Kong, from Zhihao Zhang, the sole stockholder of Greater China International, for $1,290 (HK$10,000). As a result, Greater China International became the wholly owned subsidiary of Han Glory International.
	On January 13, 2010, Greater China International formed Nanchang Hanxin Agriculture Technology Co., Ltd, a wholly foreign-owned enterprise (“WFOE”) in the city of Nanchang, Jiangxi Province, the People’s Republic of China (“PRC”).
	On February 5, 2010, WFOE purchased all shares of Xingguo General Fruit Industry Development Co., Ltd (“General Fruit”) from Jiangjun Hong Group Co., Ltd., Xingping Hou and Jiefeng Ren for $293,400. As a result, WFOE acquired 100% interest in General Fruit. This transaction was a capital transaction in substance. That is, the transaction was a reverse recapitalization, equivalent to the issuance of stock by General Fruit for the net monetary assets of WFOE accompanied by a recapitalization.
	General Fruit was formed in Xingguo County, Jiangxi Province, under the corporate laws of PRC on March 5, 2003. The primary business of General Fruits is to grow and sell navel oranges. On July 14, 2008, after a series of equity transfer agreements, General Fruits acquired 90% interest in Xingguo General Red Navel Orange Preservation Company, Ltd. (“General Preservation”). On July 25, 2010, General Fruits purchased the remaining 10% interest in General Preservation from Xingping Hou, the minority stockholder, for $295,000 (RMB 2,000,000) and owns 100
	General Preservation, a citrus fruits company primarily engaged in preserving, packaging and marketing premium navel oranges, was formed as a limited liability company in Xingguo County, Jiangxi Province under PRC laws on November 22, 2005. General Preservation provides wholesale, retail, and institutional customers in China and several other countries with premium navel orange fruits under the trademark of “General Red”.
	On September 26, 2011, GRH purchased all shares of Sheng Da Holding Limited (“Sheng Da BVI”), a company incorporated on May 18, 2011 under the laws of the British Virgin Islands, from General Red Company, Ltd (“General Red BVI”), a limited liability company incorporated on August 28, 2008 under the laws of British Virgin Islands, for $23,000. As a result, Sheng Da BVI became the wholly owned subsidiary of GRH. On September 29, 2011, Sheng Da BVI entered into a series of new agreements to terminate the old agreements with General Preservation, which were originally signed between General Red BVI and General Preservation on November 17, 2008, amended on June 10, 2011, and transferred to Sheng Da BVI by General Red BVI on June 30, 2011. The old agreements included a Consultation Agreement, an Operating Agreement, a Share Pledge Agreement, a Proxy Agreement and an Option Agreement. Upon the entry of these new agreements, General Preservation is no longer the Variable Interest Entity of Sheng Da BVI.
	On June 28, 2013, at the Annual Meeting of stockholders, the stockholders of the Company approved an amendment to the Company’s Certificate of Incorporation. On June 28, 2013, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment to the Charter (the “Charter Amendment”). Pursuant to the Charter Amendment, the Company’s Charter was amended, effective as of July 12, 2013, to affect a reverse stock split of the Company’s shares of common stock. On July 12, 2013, the Company affected the 1 for 8 reverse split of the Company’s issued and outstanding common stock, decreasing the number of outstanding shares from 127,349,551 to 15,918,940. These statements have been retroactively adjusted to reflect this reverse split.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 2 – Summary of Significant Accounting Policies
	Basis of Presentation and Consolidation
	The accompanying audited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United Stated of America (“US GAAP”). The audited consolidated financial statements include the accounts of General Agriculture Corporation and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
	Change in Fiscal Year
	On September 28, 2012, the Company’s board of directors approved a change in fiscal year-end from December 31 to September 30. The fiscal year-end change became effective September 30, 2012.
	Seasonal Nature of Operations
	The Company’s operations are seasonal based on the maturity stage of its products. Sales are concentrated during the months from October through December and from January through March, corresponding to the Company’s product maturity cycle which begins in the month of October when the products mature and are ready for sale.
	Foreign Currency Translation and Transactions
	The accompanying audited consolidated financial statements are presented in U.S. dollars (“USD”). Great China International’s functional currency is Hong Kong Dollar (“HKD”) and Nanchang Hanxin Agriculture Technology Co., Ltd, General Fruit and General Preservation’s functional currency is Chinese Yuan Renminbi (“RMB”). The audited consolidated financial statements are translated into USD in accordance with the Codification ASC 830, Foreign Currency Matters.  All assets and liabilities were translated at the current exchange rate, at respective balance sheet dates, stockholders’ equity is translated at the historical rates and income statement items are translated at the average exchange rate for the reporting periods. The resulting translation adjustments are reported as other comprehensive income and accumulated other comprehensive income in stockholders’ equity in Accordance with the Codification ASC 220, Comprehensive Income.
	Transaction gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.
	There were no material transaction gains or losses in the periods presented.
	Cash flow from the Company’s operations included in the statement of cash flows is calculated based upon the functional currency using the average translation rate. As a result, amounts related to assets  and liabilities reported on the statement of cash flows will not necessarily agree with arithmetical changes in the corresponding balances on the consolidated balance sheets. No presentation is made that the RMB amounts could have been, or could be, converted into USD at the rates used in translation.
	The PRC government imposes significant exchange restrictions on fund transfers out of the PRC that are not related to business operations. These restrictions have not had a material impact on the Company since it has not engaged in any significant transactions that are subject to the restrictions.
	The exchange rates used to translate amounts in RMB into USD for the purposes of preparing the consolidated financial statements were as follows:
			September 30,
			2013		2012
	Year end RMB:USD exchange rate		0.163		0.1583
	Average Yearly RMB:USD exchange rate		0.1605		0.1582
	Year end HKD:USD exchange rate		0.129		0.129
	Average Yearly HKD:USD exchange rate		0.1289		0.1288
	Use of Estimates
	The preparation of audited consolidated financial statements in conformity with US GAAP 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 periods presented. Actual results could differ from these estimates.  Significant items subject to such estimates and assumptions include the recoverability of the carrying amounts of recorded assets and liabilities, estimated useful life of property and equipment, inventory obsolesce and the allowance for doubtful accounts.
	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. 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, 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, the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
	Cash and Cash Equivalents
	Cash and Cash Equivalents include cash on hand, demand deposits and short-term investments that are highly liquid in nature and have original maturities of three months or less.
	Restricted Cash
	Restricted cash is related to deposits required by bank for banker’s loans. The balance of total restricted cash was $0 and $277,025 as of September 30, 2013 and 2012, respectively.
	Accounts Receivable
	Accounts receivable are recorded net of allowance for doubtful accounts. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts. Periodically, management assesses customer credit history and relationships as well as performs accounts receivable aging analysis. Based on the results, management determines whether certain balances are deemed uncollectible at the end of each period. Using its past collection experience, the Company reserves 0.3% of accounts receivable balances outstanding between six months and twelve months, 3% of accounts receivable outstanding for more than one year but less than two years, and 100% of accounts receivable balances outstanding for more than two years. As of September 30, 2013 and 2012, no allowance was deemed necessary as all receivables were aged less than six months.
	Inventories
	Inventory is stated at the lower of cost or market. Cost is determined using the weighted-average cost method. Provisions are made for excess, slow moving and obsolete inventory as well as inventory whose carrying value is in excess of net realizable values, if any. Management continually evaluates the recoverability based on assumptions about customer demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory reserves or write-downs may be required that could negatively impact our gross margin and operating results. As of September 30, 2013 and 2012, no provisions were deemed necessary as no obsolete and slow-moving inventories were observed.
	Property and Equipment
	Property and equipment are stated at cost. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets as follows:
			Estimated Useful Life
	Electronic equipment		5 years
	Vehicles		10 years
	Machinery and equipment		5 to 15 years
	Buildings and improvements		5 to 20 years
	Navel orange orchards		11 to 30 years
	Construction in progress primarily represents the construction costs of buildings, machinery, equipment and agricultural improvements made to orchards. Costs incurred are capitalized and transferred to property and equipment upon completion, at which time depreciation commences.
	Navel orange orchards consist of orchards the Company planted and acquired from local farmers. The planting cost includes cost related to land leveling, saplings, fertilizer, labor and facility on orchard lands. The planting cost was recorded as the property cost. In 2008 and 2011, the Company directly acquired certain navel orange trees from local farmers and recorded the purchase cost as property cost.
	Cost of repairs and maintenance is expensed as incurred. Gain or loss on disposal of property and equipment, if any, is recognized in the statements of operations and comprehensive income.
	Impairment of Long-Lived Assets
	Long-lived assets, including property, plant and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. As of September 30, 2013 and 2012, there was no impairment of long-lived assets.
	Intangible Assets
	Intangible assets are amortized using the straight-line method over their estimated period of benefit. Evaluation of the recoverability of intangible assets is made to take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets are subject to amortization. No impairments of intangible assets have been identified during any of the periods presented. Land use rights with a finite useful life are amortized on a straight-line basis over its estimated useful life of 50 years.
	Revenue Recognition
	The Company derives its revenue primarily from sale of navel oranges. Revenue is recognized in accordance with the provisions of ASC Topic 605, which provides that revenue is recognized when products are shipped, title and risk of loss is passed to the customers and collection is reasonably assured. Payments received before the above criteria are satisfied are recorded as advances from customers.
	Income Tax
	The Company has adopted the provisions of ASC subtopic 740-10 (“ASC 740-10”), Income taxes: Overall (Pre-Codification: FIN 48, Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement 109). ASC 740-10 clarifies the accounting for income taxes by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. It also provides guidance on derecognizing, measurement classification, interest and penalties, accounting in interim periods, disclosure and transition.
	The Company applies the provisions of ASC 740-10, Accounting For Uncertainty In Income Taxes, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in its combined financial statements. ASC 740-10 prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return. ASC 740-10 also provides guidance related to, among other things, classification, accounting for interest and penalties associated with tax positions, and disclosure requirements.
	All of the Company’s income is generated in the PRC, accordingly, its income tax provision is calculated based on the applicable tax rates and existing legislation, interpretation and practices in respect thereof.
	Comprehensive Income
	Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the Company, comprehensive income for the periods presented includes net income and foreign currency translation adjustments.
	The accumulated other comprehensive income balances at September 30, 2013 and 2012 were approximately $2,549,192 and $1,616,562, respectively, and are comprised entirely of foreign currency translation adjustments. Comprehensive income for the years ended September 30, 2013 and 2012 was as follows.
			Years Ended September 30,
			2013			2012
	Comprehensive income
	Net income		$	8,172,458		$	6 ,546,880
	Foreign currency translation adjustement			932,630			271,853
Comprehensive income		$	9,105,088		$	6 ,818,733
Advertising Expense
The Company expenses all advertising expenses as incurred. Advertising expenses included in selling expenses were $30,904 and $251,173 for the years ended September 30, 2013 and 2012, respectively.
Shipping and Handling
All shipping and handling costs are expensed as incurred and included in selling expenses. Total shipping and handling expenses were $803,970 and $791,295 for the years ended September 30, 2013 and 2012, respectively.
Statutory Reserves
Pursuant to the applicable laws in the PRC, the Company makes appropriations to two non-distributable reserve funds, the statutory surplus reserve and the statutory public welfare reserve.  The appropriations are based on after-tax net earnings as determined in accordance with the PRC generally accepted accounting principles, after offsetting any prior years’ losses. Appropriation to the statutory surplus reserve is based on an amount at least equal to 10% of after-tax net earnings until the reserve is equal to 50% of the entity's registered capital.  Appropriation to the statutory public welfare fund is based on 5% to 10% of after-tax net earnings and is not mandatory. The statutory public welfare reserve is established for the purpose of providing employee facilities and other collective benefits to the employees and is non-distributable, other than in liquidation.
The Company does not make appropriations to the discretionary surplus reserve fund.  As of September 30, 2013 and 2012, the Company had appropriated $2,508,735 and $1,653,723 of statutory surplus reserve funds, respectively.
Value-added-tax
The Company is subject to a value added tax (“VAT”) of 13% for selling navel oranges that were bought from other farmers. The amount of VAT liability is determined by applying the applicable tax rate to the invoiced amount of goods sold (output VAT) less VAT paid on purchases made with the relevant supporting invoices (input VAT). Under the commercial practice of the PRC, the Company pays VAT based on tax invoices issued. The tax invoices may be issued subsequent to the date on which revenue is recognized, and there may be a considerable delay between the date on which the revenue is recognized and the date on which the tax invoice is issued. In the event that the PRC tax authorities dispute the date on which revenue is recognized for tax purposes, the PRC tax office has the right to assess a penalty based on the amount of the taxes which are determined to be late or deficient, and will be expensed in the period if and when a determination is made by the tax authorities that a penalty is due. The Company reports revenues net of PRC’s value added tax for all the periods presented in the consolidated statements of operations.
Operating leases
Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the shorter of the lease term or estimated useful life.
Concentration of Credit Risk
Financial instruments that potentially subject the Company to concentrations of credit risk are cash and accounts receivable arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions.  The Company controls credit risk related to accounts  receivable through credit approvals, credit limits and monitoring procedures. 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.
As of September 30, 2013 and 2012, the Company’s cash was with banks in the PRC and Hong Kong, where there is currently no rule or regulation mandated on obligatory insurance of bank accounts.
For the year ended September 30, 2013, two customers accounted for 10% and 10% of the Company’s sales. For the year ended September 30, 2012, no customer accounted for more than 10% of the Company’s sales. For the year ended September 30, 2013, four vendors provided 20.30%, 16.27%, 10.40% and 10.12% of the Company’s total purchases, respectively.  For the year ended September 30, 2012, three vendors provided  23.31%, 18.87% and 13.04% of the Company’s total purchases, respectively.
Economic and Political Risks
The Company’s operations are conducted primarily in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy.
The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation, among other things.
Fair Value
The Company has categorized its assets and liabilities at fair value based upon the fair value hierarchy specified by FASB ASC 820.
The levels of fair value hierarchy are as follows:
	i.	Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access.
	ii.	Level 2 inputs utilize other-than-quoted prices that are observable, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs such as interest rates and yield curves that are observable at commonly quoted intervals.
	iii.	Level 3 inputs are unobservable and are typically based on our own assumptions, including situations where there is little, if any, market activity.
The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties.  As of September 30, 2013 and 2012, the carrying amounts of financial assets and liabilities, such as cash, accounts receivable, accounts payable, and other payables, approximate their fair values because of the short maturity of these instruments and market rates of interest available to the Company.
Earnings Per share
The Company reports earnings per share in accordance with the provisions of FASB ASC 260.10, "Earnings Per Share”. FASB ASC 260.10 requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock using the treasury method. As of September 30, 2013 and 2012, there are no potentially dilutive securities outstanding.
Recent accounting pronouncements
The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.
In January 2013, the FASB issued ASU 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarified that the scope of ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, would apply to derivatives including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with Section 210-20-45 or Section 815-10-45 or are subject to a master netting arrangement or similar agreement. This ASU is effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. Retrospective presentation for all comparative periods presented is required. The adoption of ASU 2013-01 is not expected to have material impact on the Company’s consolidated financial statements.
In February 2013, the Financial Accounting Standards Board issued ASU 2013-02, Comprehensive Income: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU 2013-02”). ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, it 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. ASU 2013-02 is effective prospectively for reporting periods beginning after December 15, 2012 for public entities. Early adoption is permitted. The Company does not expect that the adoption of ASU 2013-02 will have a material impact on its consolidated financial statements.

INVENTORY

INVENTORY	12 Months Ended
	Sep. 30, 2013
Inventory, Net [Abstract]	'
Inventory Disclosure [Text Block]	'
	Note 3 – Inventory
	Inventories as of September 30, 2013 and 2012 by major categories are summarized as follows:
		September 30, 2013		September 30, 2012
	Raw materials	$	84,171	$	144,430
	Work in process		3,989,995		3,395,956
	Total	$	4,074,166	$	3,540,386
	Work in process consists of the capitalization of depreciation amortization of prepaid lease of navel orange orchards, rental, salary, fertilizer, utility, and labor spent in cultivating and producing navel oranges. Work in process is posted to finished goods after the navel oranges are harvested. The harvest season of navel oranges usually starts in October.

ADVANCE_PAYMENTS

ADVANCE PAYMENTS	12 Months Ended
	Sep. 30, 2013
Advance Payments [Abstract]	'
Advance Payments Disclosure [Text Block]	'
	Note 4 – ADVANCE PAYMENTS
	As of  September 30, 2013 and 2012, the Company had $24,438 and $36,147 of advance payments that related to payment for packaging, gas and equipments.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	Note 5 – Property and Equipment
	Property and equipment as of September 30, 2013 and 2012 consist of the following:
		September 30, 2013		September 30, 2012
	Electronic equipment	$	117,670	$	109,553
	Vehicles		325,566		316,179
	Machinery and equipment		2,064,525		2,004,996
	Buildings and improvements		7,755,617		7,454,667
	Navel orange orchards		10,623,019		10,316,711
	Subtotal		20,886,397		20,202,106
	Less: Accumulated depreciation		6,084,046		4,806,991
			14,802,351		15,395,115
	Add: Construction in progress		305,680		280,902
	Total	$	15,108,031	$	15,676,017
	Depreciation expense was $1,116,727 and $1,076,820 for the years ended September 30, 2013 and 2012, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	Note 6 – Intangible Assets
	Intangible assets as of September 30, 2013 and 2012 consist of the following:
		September 30, 2013		September 30, 2012
	Land use rights	$	185,614	$	181,156
	Less: Accumulated amortization		27,594		24,060
	Total	$	158,020	$	157,096
	Amortization expense was $3,682 and $3,630 for the years ended September 30, 2013 and 2012, respectively.

PREPAID_LEASES

PREPAID LEASES	12 Months Ended
	Sep. 30, 2013
Prepaid Leases [Abstract]	'
Prepaid Leases [Text Block]	'
	Note 7 – Prepaid Leases
	Prepaid leases as of September 30, 2013 and 2012 consist of the following:
			September 30, 2013		September 30, 2012
	Current	$	2,372,480	$	1,559,648
	Non current		18,000,267		11,316,093
	Total	$	20,372,746	$	12,875,741
	On April 1, 2011, General Fruit entered into lease contracts with a group of individual orchard owners, pursuant to which General Fruit was authorized to operate the orchards for 10 years starting January 1, 2011. The lease terms are effective from January 1, 2011 through December 31, 2020. The aggregate lease amount is approximately RMB 98,524,800 ($15,507,803) and pursuant to the contract terms, as of September 30, 2012, the Company paid off the entire lease amount using cash generated from operations.
	On December 30, 2012 and January 1, 2013, General Fruit entered into lease contracts with another group of individual orchard owners, pursuant to which General Fruit was authorized to operate the orchards for 10 years starting January 1, 2013. The lease terms are effective from January 1, 2013 through December 31, 2022. The aggregate lease amount is approximately RMB 46,997,300 ($7,453,772) and pursuant to the contract terms, as of March 31, 2013, the Company paid off the entire lease amount using cash generated from operations.
	These leases are accounted for as operating leases in accordance with FASB ASC 840-20 and the aggregate lease amounts will be expensed each year on a straight-line basis over the lease terms. Lease expenses were approximately $2,277,696 and $1,559,755 for the years ended September 30, 2013 and 2012 respectively.
	Lease expense attributable to future periods is as follows:
	Twelve months ended September 30:
	2014	$	2,335,655
	2015		2,335,655
	2016		2,335,655
	2017		2,335,655
	2018		2,335,655
	Thereafter		8,694,471
		$	20,372,746

ACCOUNTS_PAYABLE_AND_ACCRUED_E

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Sep. 30, 2013
Accounts Payable and Accrued Liabilities [Abstract]	'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'
	Note 8 – Accounts Payable and Accrued Expenses
	Accounts payable and accrued expenses as of September 30, 2013 and 2012 consist of the following:
		September 30, 2013		September 30, 2012
	Accounts payable		109,608	$	331,892
	Accrued expenses		98,717		66,203
	Total	$	208,325	$	398,095
	The carrying value of accounts payable and accrued expenses approximates their fair value due to the short-term nature of these obligations.

CUSTOMER_DEPOSITS

CUSTOMER DEPOSITS	12 Months Ended
	Sep. 30, 2013
Customer Advances and Deposits, Current [Abstract]	'
Customer Advances And Deposits Current [Text Block]	'
	Note 9 – CUSTOMER DEPOSITS
	Based on the sales contract, the Company’s sales distributors are required to make security deposits. As of September 30, 2013 and 2012, the Company had customer deposits of $0 and $1,393,040, respectively.

SHORTTERM_BANK_LOANS

SHORT-TERM BANK LOANS	12 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Short-term Debt [Text Block]	'
	Note 10 – Short-Term Bank Loans
	Short-term bank loans as of September 30, 2013 and 2012 consist of the following:
		September 30,		September 30,
		2013		2012
	On November 17, 2011, the Company obtained a loan from Agricultural Development Bank of China, the principal of which was repaid in full on November 16, 2012. The interest was calculated using an annual fixed interest rate of 6.56% and paid monthly. The loan was secured by the Company’s real property and equipment and guaranteed by Xingping Hou, CEO of the company, and Youhua Yu, wife of Xingping Hou.	$	-	$	4,163,290
	On November 30, 2012 and December 21, 2012, the Company obtained a loan from Agricultural Development Bank of China, the principal of which would be repaid on November 19, 2013. The interest was calculated using an annual fixed interest rate of 6.00% and paid monthly. The loan was secured by the Company’s real property, inventory and equipment and guaranteed by Xingping Hou, CEO of the company, and Youhua Yu, wife of Xingping Hou. The principal was paid off in October and November 2013.	$	5,542,000	$	-
	Total	$	5,542,000	$	4,163,290

DUE_TO_RELATED_PARTY

DUE TO RELATED PARTY	12 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 11 – Due to Related Party
	As of September 30, 2013 and 2012, the Company had outstanding debts from a related party, Hua Mei Investments Limited (“Hua Mei”), of $718,261 and $391,994, respectively. These debts are non-interest bearing and payable on demand. The proceeds of these debts were utilized as working capital.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	Note 12 – Income Taxes
	General Agriculture Corporation and General Red Holding Inc. (collectively referred to as the “US entities”) are each subject to US tax and files US federal income tax returns. The US entities are Delaware corporations and conduct all of their businesses through their Chinese subsidiaries. No provision for US federal income tax were made for the years ended September 30, 2013 and 2012 as the US entities incurred losses.
	Han Glory International is not subject to tax on income or capital gains under the laws of British Virgin Islands.  Greater China International did not earn any income that was derived in Hong Kong for the years ended September 30, 2013 and 2012, and therefore was not subject to Hong Kong Profit tax.
	Under the Corporate Income Tax Law of the PRC, the corporate income tax rate is 25%. However, as an agricultural company engaged in cultivation, General Fruit has been approved for tax exemption since its formation. General Preservation was also approved for such exemption from income tax for the years 2013 and 2012. As a result, for the years ended September 30, 2013 and 2012, there was no income tax provision for the Company.
	The US shell company has net operating loss amounted to $342,725 and $265,000 during the year ended September 30, 2013 and 2012, respectively. Net operating loss carried forward, if not utilized, will expire in 20 years after its generation. Management believes that it is more likely than not that the benefit from the NOL carryforwards will not be realized. In recognition of this risk, we have provided an offsetting valuation allowance of the deferred tax assets, relating to these NOL carryforwards. Management will review this valuation allowance periodically and make adjustments as warranted.
	The following table reconciles the U.S. statutory rates to the Company’s effective tax rate as:
		Years ended September 30,
		2013		2012
	U.S. Statutory rate	34	%	34	%
	Foreign income not recognized in the U.S.	-34		-34
	PRC statutory income tax rate	25		25
	Tax exemption	-25		-25
	Effective income tax rate	-		-

STOCKHOLDER_EQUITY

STOCKHOLDER EQUITY	12 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	Note 13 – StockHOLDERS’ EQUITY
	On July 11, 2012, the Company entered into a Share Exchange Agreement with General Red Holding, Inc., another Delaware company (“GRH”) and acquired all of the outstanding capital stock of GRH. In connection with the Share Exchange Agreement, the Company issued to GRH an aggregate of 125,112,803 shares of the common stock of the Company, at par value of $0.0001 per share. Immediately prior to the Share Exchange, the Company had 6,750,000 shares of Common Stock issued and outstanding. In connection with the transaction, the two principal shareholders of the Company surrendered for cancellation an aggregate of 4,513,252 shares of Common Stock beneficially owned by them.
	During the years ended September 30, 2012, Hua Mei and the Company entered into an agreement to convert a debt in the amount of $307,720, owed to Greater China International to equity. Pursuant to the agreement, the additional paid in capital of the Company increased to $4,909,572 after the conversion.
	On July 12, 2013, the Company affected the 1 for 8 reverse split of the Company’s issued and outstanding common stock, decreasing the number of outstanding shares from 127,349,551 to 15,918,940. These statements have been retroactively adjusted to reflect this reverse split.

STATUTORY_RESERVE

STATUTORY RESERVE	12 Months Ended
	Sep. 30, 2013
Statutory Reserves [Abstract]	'
Statutory Reserve Disclosure [Text Block]	'
	Note 14 – Statutory Reserve
	For the years ended September 30, 2013 and 2012, statutory reserve activity was as follows:
	Balance – September 30, 2011	$	967,821
	Addition to statutory reserve		685,902
	Balance – September 30, 2012		1,653,723
	Addition to statutory reserve		855,012
	Balance – September 30, 2013	$	2,508,735

GOVERNMENT_SUBSIDY_INCOME

GOVERNMENT SUBSIDY INCOME	12 Months Ended
	Sep. 30, 2013
Government Subsidy [Abstract]	'
Government Subsidy [Text Block]	'
	Note 15 – Government Subsidy Income
	The Company obtained government subsidy in cash from local governments, such as bank loan interest discount and eco-irrigation subsidy. The amount obtained differed each year. For the years ended September 30, 2013 and 2012, the government subsidy received was $276,442 and $111,401, respectively.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	Note 16 – Earnings Per Share
	The Company reports earnings per share in accordance with the provisions of the FASB’s related accounting standard. This standard requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution, but includes vested restricted stocks and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock.
	The following is a reconciliation of the basic and diluted earnings per share computation:
		For the Years Ended September 30,
		2013		2012
	Net income	$	8,172,458	$	6,546,880
	Weighted average common shares		15,918,940		15,918,940
	(denominator for basic earnings per share)
	Effect of diluted securities:		-		-
	Weighted average common shares		15,918,940		15,918,940
	(denominator for diluted earnings per share)
	Basic earnings per share	$	0.51	$	0.41
	Diluted earnings per share	$	0.51	$	0.41

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	12 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	Note 17 – Subsequent Event
	The Company has evaluated subsequent events for purposes of recognition or disclosure through the date these financial statements were issued.
	On November 30, 2012 and December 21, 2012, the Company obtained a loan from Agricultural Development Bank of China for $5,542,000(RMB34,000,000), the principal of which would be repaid on November 19, 2013. The interest was calculated using an annual fixed interest rate of 6.00% and paid monthly. The loan was secured by the Company’s real property, inventory and equipment and guaranteed by Xingping Hou, CEO of the Company, and Youhua Yu, wife of Xingping Hou. The principal was paid off in October and November 2013.
	On November 28 and December 4, 2013, the Company entered into two short-term bank loan agreements with Agricultural Development Bank of China for $2,064,000(RMB16,000,000) and $2,322,000 (RMB18,000,000). Pursuant to the Loan Agreements, the principle will be repaid on September 27, 2014 and October 3, 2014. The interest was calculated using an annual fixed interest rate of 6.00% and will be paid monthly. The loan was secured by the Company’s real property, navel orange orchards and equipments, and guaranteed by Xingping Hou, CEO of the Company.  The loan was also guaranteed by Ganzhou Guoruitai Guarantee Co., Ltd., an unrelated party, with maximum exposure limit of $1,956,000 (RMB12,000,000). On November 20 and December 4, 2013, Xingping Hou, CEO of the Company and Jiangjunhong Industrial Group Co., Ltd., a Chinese Corporation owned by Xingping Hou, jointly entered into cross-guarantee agreements with Ganzhou Guoruitai Guarantee Co, Ltd. Pursuant to the cross-guarantee agreements, the Company paid $48,900 (RMB300,000) to the guarantor as guarantee fee for the above bank loans.  The term of these guarantees are for two years. On the date of loan expiration, should the Company failed to make their debt payment, Jiangjunhong Industrial Group Co., Ltd. and Xingping Hou will be obligated to perform under the cross guarantees by primarily making the required payments, including late fees and penalties. In addition, on December 3, 2013, the Company paid Ganzhou Guoruitai Guarantee Co, Ltd $391,200(RMB2,400,000) as security deposit for the guarantee.  The purpose of such bank loans are for the working capital.

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 and Consolidation
	The accompanying audited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United Stated of America (“US GAAP”). The audited consolidated financial statements include the accounts of General Agriculture Corporation and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	'
	Change in Fiscal Year
	On September 28, 2012, the Company’s board of directors approved a change in fiscal year-end from December 31 to September 30. The fiscal year-end change became effective September 30, 2012.
Seasonal Nature Of Operations [Policy Text Block]	'
	Seasonal Nature of Operations
	The Company’s operations are seasonal based on the maturity stage of its products. Sales are concentrated during the months from October through December and from January through March, corresponding to the Company’s product maturity cycle which begins in the month of October when the products mature and are ready for sale.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	Foreign Currency Translation and Transactions
	The accompanying audited consolidated financial statements are presented in U.S. dollars (“USD”). Great China International’s functional currency is Hong Kong Dollar (“HKD”) and Nanchang Hanxin Agriculture Technology Co., Ltd, General Fruit and General Preservation’s functional currency is Chinese Yuan Renminbi (“RMB”). The audited consolidated financial statements are translated into USD in accordance with the Codification ASC 830, Foreign Currency Matters.  All assets and liabilities were translated at the current exchange rate, at respective balance sheet dates, stockholders’ equity is translated at the historical rates and income statement items are translated at the average exchange rate for the reporting periods. The resulting translation adjustments are reported as other comprehensive income and accumulated other comprehensive income in stockholders’ equity in Accordance with the Codification ASC 220, Comprehensive Income.
	Transaction gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.
	There were no material transaction gains or losses in the periods presented.
	Cash flow from the Company’s operations included in the statement of cash flows is calculated based upon the functional currency using the average translation rate. As a result, amounts related to assets  and liabilities reported on the statement of cash flows will not necessarily agree with arithmetical changes in the corresponding balances on the consolidated balance sheets. No presentation is made that the RMB amounts could have been, or could be, converted into USD at the rates used in translation.
	The PRC government imposes significant exchange restrictions on fund transfers out of the PRC that are not related to business operations. These restrictions have not had a material impact on the Company since it has not engaged in any significant transactions that are subject to the restrictions.
	The exchange rates used to translate amounts in RMB into USD for the purposes of preparing the consolidated financial statements were as follows:
			September 30,
			2013		2012
	Year end RMB:USD exchange rate		0.163		0.1583
	Average Yearly RMB:USD exchange rate		0.1605		0.1582
	Year end HKD:USD exchange rate		0.129		0.129
	Average Yearly HKD:USD exchange rate		0.1289		0.1288
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of audited consolidated financial statements in conformity with US GAAP 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 periods presented. Actual results could differ from these estimates.  Significant items subject to such estimates and assumptions include the recoverability of the carrying amounts of recorded assets and liabilities, estimated useful life of property and equipment, inventory obsolesce and the allowance for doubtful accounts.
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. 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, 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, the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and Cash Equivalents include cash on hand, demand deposits and short-term investments that are highly liquid in nature and have original maturities of three months or less.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Restricted Cash
	Restricted cash is related to deposits required by bank for banker’s loans. The balance of total restricted cash was $0 and $277,025 as of September 30, 2013 and 2012, respectively.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	'
	Accounts Receivable
	Accounts receivable are recorded net of allowance for doubtful accounts. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts. Periodically, management assesses customer credit history and relationships as well as performs accounts receivable aging analysis. Based on the results, management determines whether certain balances are deemed uncollectible at the end of each period. Using its past collection experience, the Company reserves 0.3% of accounts receivable balances outstanding between six months and twelve months, 3% of accounts receivable outstanding for more than one year but less than two years, and 100% of accounts receivable balances outstanding for more than two years. As of September 30, 2013 and 2012, no allowance was deemed necessary as all receivables were aged less than six months.
Inventory, Policy [Policy Text Block]	'
	Inventories
	Inventory is stated at the lower of cost or market. Cost is determined using the weighted-average cost method. Provisions are made for excess, slow moving and obsolete inventory as well as inventory whose carrying value is in excess of net realizable values, if any. Management continually evaluates the recoverability based on assumptions about customer demand and market conditions. If actual market conditions are less favorable than those projected by management, additional inventory reserves or write-downs may be required that could negatively impact our gross margin and operating results. As of September 30, 2013 and 2012, no provisions were deemed necessary as no obsolete and slow-moving inventories were observed.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property and Equipment
	Property and equipment are stated at cost. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets as follows:
			Estimated Useful Life
	Electronic equipment		5 years
	Vehicles		10 years
	Machinery and equipment		5 to 15 years
	Buildings and improvements		5 to 20 years
	Navel orange orchards		11 to 30 years
	Construction in progress primarily represents the construction costs of buildings, machinery, equipment and agricultural improvements made to orchards. Costs incurred are capitalized and transferred to property and equipment upon completion, at which time depreciation commences.
	Navel orange orchards consist of orchards the Company planted and acquired from local farmers. The planting cost includes cost related to land leveling, saplings, fertilizer, labor and facility on orchard lands. The planting cost was recorded as the property cost. In 2008 and 2011, the Company directly acquired certain navel orange trees from local farmers and recorded the purchase cost as property cost.
	Cost of repairs and maintenance is expensed as incurred. Gain or loss on disposal of property and equipment, if any, is recognized in the statements of operations and comprehensive income.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	'
	Impairment of Long-Lived Assets
	Long-lived assets, including property, plant and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. As of September 30, 2013 and 2012, there was no impairment of long-lived assets.
Goodwill and Intangible Assets, Policy [Policy Text Block]	'
	Intangible Assets
	Intangible assets are amortized using the straight-line method over their estimated period of benefit. Evaluation of the recoverability of intangible assets is made to take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists. All of our intangible assets are subject to amortization. No impairments of intangible assets have been identified during any of the periods presented. Land use rights with a finite useful life are amortized on a straight-line basis over its estimated useful life of 50 years.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	The Company derives its revenue primarily from sale of navel oranges. Revenue is recognized in accordance with the provisions of ASC Topic 605, which provides that revenue is recognized when products are shipped, title and risk of loss is passed to the customers and collection is reasonably assured. Payments received before the above criteria are satisfied are recorded as advances from customers.
Income Tax, Policy [Policy Text Block]	'
	Income Tax
	The Company has adopted the provisions of ASC subtopic 740-10 (“ASC 740-10”), Income taxes: Overall (Pre-Codification: FIN 48, Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement 109). ASC 740-10 clarifies the accounting for income taxes by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. It also provides guidance on derecognizing, measurement classification, interest and penalties, accounting in interim periods, disclosure and transition.
	The Company applies the provisions of ASC 740-10, Accounting For Uncertainty In Income Taxes, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in its combined financial statements. ASC 740-10 prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return. ASC 740-10 also provides guidance related to, among other things, classification, accounting for interest and penalties associated with tax positions, and disclosure requirements.
	All of the Company’s income is generated in the PRC, accordingly, its income tax provision is calculated based on the applicable tax rates and existing legislation, interpretation and practices in respect thereof.
Comprehensive Income, Policy [Policy Text Block]	'
	Comprehensive Income
	Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the Company, comprehensive income for the periods presented includes net income and foreign currency translation adjustments.
	The accumulated other comprehensive income balances at September 30, 2013 and 2012 were approximately $2,549,192 and $1,616,562, respectively, and are comprised entirely of foreign currency translation adjustments. Comprehensive income for the years ended September 30, 2013 and 2012 was as follows.
			Years Ended September 30,
			2013			2012
	Comprehensive income
	Net income		$	8,172,458		$	6 ,546,880
	Foreign currency translation adjustement			932,630			271,853
	Comprehensive income		$	9,105,088		$	6 ,818,733
Advertising Costs, Policy [Policy Text Block]	'
	Advertising Expense
	The Company expenses all advertising expenses as incurred. Advertising expenses included in selling expenses were $30,904 and $251,173 for the years ended September 30, 2013 and 2012, respectively.
Shipping and Handling Cost, Policy [Policy Text Block]	'
	Shipping and Handling
	All shipping and handling costs are expensed as incurred and included in selling expenses. Total shipping and handling expenses were $803,970 and $791,295 for the years ended September 30, 2013 and 2012, respectively.
Statutory Reserve [Policy Text Block]	'
	Statutory Reserves
	Pursuant to the applicable laws in the PRC, the Company makes appropriations to two non-distributable reserve funds, the statutory surplus reserve and the statutory public welfare reserve.  The appropriations are based on after-tax net earnings as determined in accordance with the PRC generally accepted accounting principles, after offsetting any prior years’ losses. Appropriation to the statutory surplus reserve is based on an amount at least equal to 10% of after-tax net earnings until the reserve is equal to 50% of the entity's registered capital.  Appropriation to the statutory public welfare fund is based on 5% to 10% of after-tax net earnings and is not mandatory. The statutory public welfare reserve is established for the purpose of providing employee facilities and other collective benefits to the employees and is non-distributable, other than in liquidation.
	The Company does not make appropriations to the discretionary surplus reserve fund.  As of September 30, 2013 and 2012, the Company had appropriated $2,508,735 and $1,653,723 of statutory surplus reserve funds, respectively.
Value Added Taxes [Policy Text Block]	'
	Value-added-tax
	The Company is subject to a value added tax (“VAT”) of 13% for selling navel oranges that were bought from other farmers. The amount of VAT liability is determined by applying the applicable tax rate to the invoiced amount of goods sold (output VAT) less VAT paid on purchases made with the relevant supporting invoices (input VAT). Under the commercial practice of the PRC, the Company pays VAT based on tax invoices issued. The tax invoices may be issued subsequent to the date on which revenue is recognized, and there may be a considerable delay between the date on which the revenue is recognized and the date on which the tax invoice is issued. In the event that the PRC tax authorities dispute the date on which revenue is recognized for tax purposes, the PRC tax office has the right to assess a penalty based on the amount of the taxes which are determined to be late or deficient, and will be expensed in the period if and when a determination is made by the tax authorities that a penalty is due. The Company reports revenues net of PRC’s value added tax for all the periods presented in the consolidated statements of operations.
Revenue Recognition Leases, Operating [Policy Text Block]	'
	Operating leases
	Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the shorter of the lease term or estimated useful life.
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 and accounts receivable arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions.  The Company controls credit risk related to accounts  receivable through credit approvals, credit limits and monitoring procedures. 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.
	As of September 30, 2013 and 2012, the Company’s cash was with banks in the PRC and Hong Kong, where there is currently no rule or regulation mandated on obligatory insurance of bank accounts.
	For the year ended September 30, 2013, two customers accounted for 10% and 10% of the Company’s sales. For the year ended September 30, 2012, no customer accounted for more than 10% of the Company’s sales. For the year ended September 30, 2013, four vendors provided 20.30%, 16.27%, 10.40% and 10.12% of the Company’s total purchases, respectively.  For the year ended September 30, 2012, three vendors provided  23.31%, 18.87% and 13.04% of the Company’s total purchases, respectively.
Economic And Political Risks [Policy Text Block]	'
	Economic and Political Risks
	The Company’s operations are conducted primarily in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy.
	The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation, among other things.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value
	The Company has categorized its assets and liabilities at fair value based upon the fair value hierarchy specified by FASB ASC 820.
	The levels of fair value hierarchy are as follows:
		i.	Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access.
		ii.	Level 2 inputs utilize other-than-quoted prices that are observable, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs such as interest rates and yield curves that are observable at commonly quoted intervals.
		iii.	Level 3 inputs are unobservable and are typically based on our own assumptions, including situations where there is little, if any, market activity.
	The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties.  As of September 30, 2013 and 2012, the carrying amounts of financial assets and liabilities, such as cash, accounts receivable, accounts payable, and other payables, approximate their fair values because of the short maturity of these instruments and market rates of interest available to the Company.
Earnings Per Share, Policy [Policy Text Block]	'
	Earnings Per share
	The Company reports earnings per share in accordance with the provisions of FASB ASC 260.10, "Earnings Per Share”. FASB ASC 260.10 requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock using the treasury method. As of September 30, 2013 and 2012, there are no potentially dilutive securities outstanding.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent accounting pronouncements
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.
	In January 2013, the FASB issued ASU 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarified that the scope of ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, would apply to derivatives including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with Section 210-20-45 or Section 815-10-45 or are subject to a master netting arrangement or similar agreement. This ASU is effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. Retrospective presentation for all comparative periods presented is required. The adoption of ASU 2013-01 is not expected to have material impact on the Company’s consolidated financial statements.
	In February 2013, the Financial Accounting Standards Board issued ASU 2013-02, Comprehensive Income: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU 2013-02”). ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, it 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. ASU 2013-02 is effective prospectively for reporting periods beginning after December 15, 2012 for public entities. Early adoption is permitted. The Company does not expect that the adoption of ASU 2013-02 will have a material impact on its consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount [Table Text Block]	'
	The exchange rates used to translate amounts in RMB into USD for the purposes of preparing the consolidated financial statements were as follows:
		September 30,
		2013		2012
	Year end RMB:USD exchange rate	0.163		0.1583
	Average Yearly RMB:USD exchange rate	0.1605		0.1582
	Year end HKD:USD exchange rate	0.129		0.129
	Average Yearly HKD:USD exchange rate	0.1289		0.1288
Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Table Text Block]	'
	Property and equipment are stated at cost. Depreciation is calculated based on the straight-line method over the estimated useful lives of the assets as follows:
		Estimated Useful Life
	Electronic equipment	5 years
	Vehicles	10 years
	Machinery and equipment	5 to 15 years
	Buildings and improvements	5 to 20 years
	Navel orange orchards	11 to 30 years
Comprehensive Income (Loss) [Table Text Block]	'
	Comprehensive income for the years ended September 30, 2013 and 2012 was as follows.
		Years Ended September 30,
		2013			2012
	Comprehensive income
	Net income	$	8,172,458		$	6 ,546,880
	Foreign currency translation adjustement		932,630			271,853
	Comprehensive income	$	9,105,088		$	6 ,818,733

INVENTORY_Tables

INVENTORY (Tables)	12 Months Ended
	Sep. 30, 2013
Inventory, Net [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
	Inventories as of September 30, 2013 and 2012 by major categories are summarized as follows:
		September 30, 2013		September 30, 2012
	Raw materials	$	84,171	$	144,430
	Work in process		3,989,995		3,395,956
	Total	$	4,074,166	$	3,540,386

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	Property and equipment as of September 30, 2013 and 2012 consist of the following:
		September 30, 2013		September 30, 2012
	Electronic equipment	$	117,670	$	109,553
	Vehicles		325,566		316,179
	Machinery and equipment		2,064,525		2,004,996
	Buildings and improvements		7,755,617		7,454,667
	Navel orange orchards		10,623,019		10,316,711
	Subtotal		20,886,397		20,202,106
	Less: Accumulated depreciation		6,084,046		4,806,991
			14,802,351		15,395,115
	Add: Construction in progress		305,680		280,902
	Total	$	15,108,031	$	15,676,017

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]	'
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
	Intangible assets as of September 30, 2013 and 2012 consist of the following:
		September 30, 2013		September 30, 2012
	Land use rights	$	185,614	$	181,156
	Less: Accumulated amortization		27,594		24,060
	Total	$	158,020	$	157,096

PREPAID_LEASES_Tables

PREPAID LEASES (Tables)	12 Months Ended
	Sep. 30, 2013
Prepaid Leases [Abstract]	'
Prepaid Leases [Table Text Block]	'
	Prepaid leases as of September 30, 2013 and 2012 consist of the following:
			September 30, 2013		September 30, 2012
	Current	$	2,372,480	$	1,559,648
	Non current		18,000,267		11,316,093
	Total	$	20,372,746	$	12,875,741
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	Lease expense attributable to future periods is as follows:
	Twelve months ended September 30:
	2014	$	2,335,655
	2015		2,335,655
	2016		2,335,655
	2017		2,335,655
	2018		2,335,655
	Thereafter		8,694,471
		$	20,372,746

ACCOUNTS_PAYABLE_AND_ACCRUED_E1

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Sep. 30, 2013
Accounts Payable and Accrued Liabilities [Abstract]	'
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	'
	Accounts payable and accrued expenses as of September 30, 2013 and 2012 consist of the following:
		September 30, 2013		September 30, 2012
	Accounts payable		109,608	$	331,892
	Accrued expenses		98,717		66,203
	Total	$	208,325	$	398,095

SHORTTERM_BANK_LOANS_Tables

SHORT-TERM BANK LOANS (Tables)	12 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Short-term Debt [Table Text Block]	'
	Short-term bank loans as of September 30, 2013 and 2012 consist of the following:
		September 30,		September 30,
		2013		2012
	On November 17, 2011, the Company obtained a loan from Agricultural Development Bank of China, the principal of which was repaid in full on November 16, 2012. The interest was calculated using an annual fixed interest rate of 6.56% and paid monthly. The loan was secured by the Company’s real property and equipment and guaranteed by Xingping Hou, CEO of the company, and Youhua Yu, wife of Xingping Hou.	$	-	$	4,163,290
	On November 30, 2012 and December 21, 2012, the Company obtained a loan from Agricultural Development Bank of China, the principal of which would be repaid on November 19, 2013. The interest was calculated using an annual fixed interest rate of 6.00% and paid monthly. The loan was secured by the Company’s real property, inventory and equipment and guaranteed by Xingping Hou, CEO of the company, and Youhua Yu, wife of Xingping Hou. The principal was paid off in October and November 2013.	$	5,542,000	$	-
	Total	$	5,542,000	$	4,163,290

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	The following table reconciles the U.S. statutory rates to the Company’s effective tax rate as:
		Years ended September 30,
		2013		2012
	U.S. Statutory rate	34	%	34	%
	Foreign income not recognized in the U.S.	-34		-34
	PRC statutory income tax rate	25		25
	Tax exemption	-25		-25
	Effective income tax rate	-		-

STATUTORY_RESERVE_Tables

STATUTORY RESERVE (Tables)	12 Months Ended
	Sep. 30, 2013
Statutory Reserves [Abstract]	'
Schedule Of Statutory Reserve [Table Text Block]	'
	For the years ended September 30, 2013 and 2012, statutory reserve activity was as follows:
	Balance – September 30, 2011	$	967,821
	Addition to statutory reserve		685,902
	Balance – September 30, 2012		1,653,723
	Addition to statutory reserve		855,012
	Balance – September 30, 2013	$	2,508,735

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	The following is a reconciliation of the basic and diluted earnings per share computation:
		For the Years Ended September 30,
		2013		2012
	Net income	$	8,172,458	$	6,546,880
	Weighted average common shares		15,918,940		15,918,940
	(denominator for basic earnings per share)
	Effect of diluted securities:		-		-
	Weighted average common shares		15,918,940		15,918,940
	(denominator for diluted earnings per share)
	Basic earnings per share	$	0.51	$	0.41
	Diluted earnings per share	$	0.51	$	0.41

ORGANIZATION_AND_NATURE_OF_BUS1

ORGANIZATION AND NATURE OF BUSINESS (Details Textual)	12 Months Ended		1 Months Ended
	Sep. 30, 2013	Jul. 11, 2012	Sep. 30, 2011	18-May-11	18-May-11	Feb. 05, 2010	Jul. 25, 2010	Jul. 25, 2010	Jul. 14, 2008	Sep. 26, 2011
		USD ($)	Han Glory International Investment Limited [Member]	Greater China International Investment Limited [Member]	Greater China International Investment Limited [Member]	General Fruit Industry Development Co Limited [Member]	Xingguo General Red Navel Orange Preservation Company Limited [Member]	Xingguo General Red Navel Orange Preservation Company Limited [Member]	Xingguo General Red Navel Orange Preservation Company Limited [Member]	Sheng Da Holding Limited [Member]
				USD ($)	HKD	USD ($)	USD ($)	CNY		USD ($)
Reverse Acquisition Number Of Shares Issued	'	125,112,803	'	'	'	'	'	'	'	'
Reverse Acquisition Par Value Per Share	'	$0.00	'	'	'	'	'	'	'	'
Common Stock Shares Issued and Outstanding Prior To Reverse Acquisition	'	6,750,000	'	'	'	'	'	'	'	'
Shares Surrendered For Cancellation	'	4,513,252	'	'	'	'	'	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	'	'	74,814,862	'	'	'	'	'	'	'
Business Acquisitions, Cost Of Acquired Entity, Purchase Price	'	'	'	$1,290	10,000	$293,400	$295,000	2,000,000	'	$23,000
Business Acquisition, Percentage of Voting Interests Acquired	'	'	'	'	'	100.00%	10.00%	10.00%	90.00%	'
Stockholders Equity, Reverse Stock Split	'1 for 8	'	'	'	'	'	'	'	'	'
Stock Issued During Period Shares Before Reverse Stock Splits	127,349,551	'	'	'	'	'	'	'	'	'
Stock Issued During Period Shares After Reverse Stock Splits	15,918,940	'	'	'	'	'	'	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Sep. 30, 2013	Sep. 30, 2012
Year end exchange rate [Member] | CNY [Member]	'	'
Foreign Currency Exchange Rate, Translation	0.163	0.1583
Year end exchange rate [Member] | HKD [Member]	'	'
Foreign Currency Exchange Rate, Translation	0.129	0.129
Average Yearly exchange rate [Member] | CNY [Member]	'	'
Foreign Currency Exchange Rate, Translation	0.1605	0.1582
Average Yearly exchange rate [Member] | HKD [Member]	'	'
Foreign Currency Exchange Rate, Translation	0.1289	0.1288

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Sep. 30, 2013
Electronic equipment [Member]	'
Property, Plant and Equipment, Useful Life	'5 years
Vehicles [Member]	'
Property, Plant and Equipment, Useful Life	'10 years
Machinery and equipment [Member] | Maximum [Member]	'
Property, Plant and Equipment, Useful Life	'15 years
Machinery and equipment [Member] | Minimum [Member]	'
Property, Plant and Equipment, Useful Life	'5 years
Buildings and improvements [Member] | Maximum [Member]	'
Property, Plant and Equipment, Useful Life	'20 years
Buildings and improvements [Member] | Minimum [Member]	'
Property, Plant and Equipment, Useful Life	'5 years
Navel Orange Orchards [Member] | Maximum [Member]	'
Property, Plant and Equipment, Useful Life	'30 years
Navel Orange Orchards [Member] | Minimum [Member]	'
Property, Plant and Equipment, Useful Life	'11 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Comprehensive income	'	'
Net income	$8,172,458	$6,546,880
Foreign currency translation adjustement	932,630	271,853
Total comprehensive income	$9,105,088	$6,818,733

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Percentage Of Accounts Receivable Outstanding Between Six And Twelve Months	0.30%	'
Percentage Of Accounts Receivable Outstanding More Than One Year But Less Than Two Years	3.00%	'
Percentage Of Accounts Receivable Outstanding More Than Two Years	100.00%	'
Finite-Lived Intangible Asset, Useful Life	'50 years	'
Customer Advances and Deposits	$0	$1,393,040
Advertising Expense	30,904	251,173
Shipping, Handling and Transportation Costs	803,970	791,295
Appropriation To Statutory Reserve	2,508,735	1,653,723
Effective Vat Rate On Product	13.00%	'
Restricted Cash	0	277,025
Accumulated Other Comprehensive Income (Loss), Net Of Tax	$2,549,192	$1,616,562
Minimum Appropriation To Statutory Surplus Reserve On Net Income After Tax	10.00%	'
Maximum Amount In Statutory Surplus Reserve Equal To EntityRegistered Capital Percentage	50.00%	'
Minimum Appropriation To Statutory Public Welfare Reserve On Net Income After Tax	5.00%	'
Maximum Appropriation To Statutory Reserve On Net Income After Tax	10.00%	'
Entity Wide Revenue Major Customers Percentage Total	10.00%	10.00%
Supplier Concentration Risk [Member] | Vendors One [Member]	'	'
Entity Wide Purchase Major Vendor Percentage	20.30%	23.31%
Supplier Concentration Risk [Member] | Vendors Two [Member]	'	'
Entity Wide Purchase Major Vendor Percentage	16.27%	18.87%
Supplier Concentration Risk [Member] | Vendors Three [Member]	'	'
Entity Wide Purchase Major Vendor Percentage	10.40%	13.04%
Supplier Concentration Risk [Member] | Vendors Four [Member]	'	'
Entity Wide Purchase Major Vendor Percentage	10.12%	'

INVENTORY_Details

INVENTORY (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Raw materials	$84,171	$144,430
Work in process	3,989,995	3,395,956
Total	$4,074,166	$3,540,386

ADVANCE_PAYMENTS_Details_Textu

ADVANCE PAYMENTS (Details Textual) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Advance Payments To Suppliers	$24,438	$36,147

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Subtotal	$20,886,397	$20,202,106
Less: Accumulated depreciation	6,084,046	4,806,991
Property Plant and Equipment Net Excluding Construction In Progress	14,802,351	15,395,115
Add: Construction in progress	305,680	280,902
Total	15,108,031	15,676,017
Electronic equipment [Member]	'	'
Subtotal	117,670	109,553
Vehicles [Member]	'	'
Subtotal	325,566	316,179
Machinery and equipment [Member]	'	'
Subtotal	2,064,525	2,004,996
Buildings and improvements [Member]	'	'
Subtotal	7,755,617	7,454,667
Navel orange orchards [Member]	'	'
Subtotal	$10,623,019	$10,316,711

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Depreciation	$1,116,727	$1,076,820

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (Rights [Member], USD $)	Sep. 30, 2013	Sep. 30, 2012
Rights [Member]	'	'
Land use rights	$185,614	$181,156
Less: Accumulated amortization	27,594	24,060
Total	$158,020	$157,096

INTANGIBLE_ASSETS_Details_Text

INTANGIBLE ASSETS (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Amortization of Intangible Assets	$3,682	$3,630

PREPAID_LEASES_Details

PREPAID LEASES (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current	$2,372,480	$1,559,648
Non current	18,000,267	11,316,093
Total	$20,372,746	$12,875,741

PREPAID_LEASES_Details_1

PREPAID LEASES (Details 1) (USD $)	Sep. 30, 2013
2014	$2,335,655
2015	2,335,655
2016	2,335,655
2017	2,335,655
2018	2,335,655
Thereafter	8,694,471
Operating Leases, Future Minimum Payments Due	$20,372,746

PREPAID_LEASES_Details_Textual

PREPAID LEASES (Details Textual)	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011	Mar. 31, 2013	Mar. 31, 2013	Sep. 30, 2012
	CNY		USD ($)		USD ($)	CNY	CNY
Lease Term	'	'10 years	'	'10 years	'	'	'
Lease Expiration Date	'	31-Dec-22	'	31-Dec-20	'	'	'
Lease Contract Aggregate Lease Amount	'	'	$15,507,803	'	$7,453,772	46,997,300	98,524,800
Operating Leases, Rent Expense	2,277,696	'	$1,559,755	'	'	'	'

ACCOUNTS_PAYABLE_AND_ACCRUED_E2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Accounts payable	$109,608	$331,892
Accrued expenses	98,717	66,203
Total	$208,325	$398,095

CUSTOMER_DEPOSITS_Details_Text

CUSTOMER DEPOSITS (Details Textual) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Customer deposits	$0	$1,393,040

SHORTTERM_BANK_LOANS_Details

SHORT-TERM BANK LOANS (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Short-term bank loans	$5,542,000	$4,163,290
November 17, 2011 [Member]	'	'
Short-term bank loans	0	4,163,290
November 30, 2012 And December 21, 2012 [Member]	'	'
Short-term bank loans	$5,542,000	$0

SHORTTERM_BANK_LOANS_Details_T

SHORT-TERM BANK LOANS (Details Textual)	Dec. 21, 2012	Nov. 30, 2012	Nov. 17, 2011
Short-term Debt, Percentage Bearing Fixed Interest Rate	6.00%	6.00%	6.56%

DUE_TO_RELATED_PARTY_Details_T

DUE TO RELATED PARTY (Details Textual) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Due to related parties	$718,261	$391,994

INCOME_TAXES_Details

INCOME TAXES (Details)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
U.S. Statutory rate	34.00%	34.00%
Foreign income not recognized in the U.S.	-34.00%	-34.00%
PRC statutory income tax rate	25.00%	25.00%
Tax exemption	-25.00%	-25.00%
Effective income tax rate	0.00%	0.00%

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	25.00%	25.00%
Net Operating Loss	$342,725	$265,000
Operating Loss Carryforwards Expiration Period	'20 years	'

STOCKHOLDER_EQUITY_Details_Tex

STOCKHOLDER EQUITY (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Reverse Acquisition Number Of Shares Issued	125,112,803	'
Reverse Acquisition Par Value Per Share	$0.00	'
Common Stock Shares Issued And Outstanding Prior To Reverse Acquisition	6,750,000	'
Shares Surrendered For Cancellation	4,513,252	'
Stockholders Equity, Reverse Stock Split	'1 for 8	'
Stock Issued During Period Shares Before Reverse Stock Splits	127,349,551	'
Stock Issued During Period Shares After Reverse Stock Splits	15,918,940	'
Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature	'	$307,720
Additional Paid In Capital, Common Stock	4,909,572	4,909,572
Additional Paid-in Capital [Member]	'	'
Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature	'	$307,720

STATUTORY_RESERVE_Details

STATUTORY RESERVE (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Balance, Beginning	$1,653,723	$967,821
Addition to statutory reserve	855,012	685,902
Balance, Ending	$2,508,735	$1,653,723

GOVERNMENT_SUBSIDY_INCOME_Deta

GOVERNMENT SUBSIDY INCOME (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Government Subsidy In Cash	$276,442	$111,401

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net income	$8,172,458	$6,546,880
Weighted average common shares (denominator for basic earnings per share)	15,918,940	15,918,940
Effect of diluted securities:	'	'
Weighted average common shares (denominator for diluted earnings per share)	15,918,940	15,918,940
Basic earning per share (in dollars per share)	$0.51	$0.41
Diluted earnings per share (in dollars per share)	$0.51	$0.41

SUBSEQUENT_EVENT_Detaits_Textu

SUBSEQUENT EVENT (Detaits Textual)

Sep. 30, 2013

Dec. 21, 2012

Nov. 30, 2012

Sep. 30, 2012

Nov. 17, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 21, 2012

Dec. 21, 2012

Sep. 30, 2012

Sep. 30, 2012

Dec. 04, 2013

Dec. 31, 2013

Dec. 20, 2013

Nov. 28, 2013

Nov. 28, 2013

Sep. 30, 2013

Sep. 30, 2013

Nov. 28, 2013

USD ($)

USD ($)

November Two Thousand And Eleven Note [Member]

November Two Thousand And Eleven Note [Member]

November Two Thousand And Eleven Note [Member]

November Two Thousand And Eleven Note [Member]

November Two Thousand And Eleven Note [Member]

November Two Thousand And Eleven Note [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

USD ($)

CNY

USD ($)

CNY

Short-term Debt [Member]

Short-term Debt [Member]

Short-term Debt [Member]

Short-term Debt [Member]

Short-term Debt [Member]

Short-term Debt [Member]

Short-term Debt [Member]

Short-term Debt [Member]

USD ($)

CNY

USD ($)

CNY

Ganzhou Guoruitai Guarantee Co Ltd [Member]

Ganzhou Guoruitai Guarantee Co Ltd [Member]

November Two Thousand And Eleven Note [Member]

USD ($)

CNY

Subsequent Event [Line Items]

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Short-Term Debt, Percentage Bearing Fixed Interest Rate

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6.00%

6.00%

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6.56%

6.00%

6.00%

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6.00%

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Short-Term Bank Loans and Notes Payable

$5,542,000

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$4,163,290

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$5,542,000

34,000,000

$5,542,000

34,000,000

$2,322,000

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18,000,000

$2,064,000

16,000,000

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Short Term Bank Loan Repayment Date

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19-Nov-13

19-Nov-13

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3-Oct-14

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27-Sep-14

Short Term Bank Loan Guarantee Maximum Exposure

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1,956,000

12,000,000

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Guaranty Fee Expenses

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48,900

300,000

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Short Term Bank Loan Guarantee, Term of Contract

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'2 years

'2 years

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Security Deposit

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$391,200

2,400,000

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