AMAYA Global (GELT) S-1/A 20 Jan 15 IPO registration (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	12 Months Ended
	Sep. 30, 2014
Document Information [Line Items]
Entity Registrant Name	General Agriculture Corp
Entity Central Index Key	1519894
Entity Filer Category	Smaller Reporting Company
Document Type	S-1
Amendment Flag	FALSE
Document Period End Date	30-Sep-14

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Sep. 30, 2013
Current Assets
Cash and cash equivalents	$3,352,045	$2,408,520
Inventory	4,951,273	4,074,166
Advance payments	2,189,956	24,438
Prepaid leases	3,773,379	2,372,480
Other current assets	11,572	15,625
Total Current Assets	14,278,225	8,895,229
Property and equipment, net	13,985,305	15,108,031
Other Assets
Intangibles, net	153,712	158,020
Prepaid leases, net of current portion	23,367,927	18,000,267
Total Other Assets	23,521,639	18,158,287
TOTAL ASSETS	51,785,169	42,161,547
Current Liabilities
Short-term bank loans	4,547,200	5,542,000
Accounts payable and accrued expenses	276,443	208,325
Due to related parties	1,508,566	718,261
Other current liabilities	61,849	45,865
Total Current Liabilities	6,394,058	6,514,451
Commitments and Contingencies
Stockholders' Equity
Common stock $0.0001 par value, 200,000,000 shares authorized 15,918,940 shares issued and outstanding at September 30, 2014 and 2013, respectively	1,592	1,592
Additional paid-in capital	4,909,572	4,909,572
Statutory reserves	2,539,170	2,508,735
Retained earnings	35,545,085	25,678,005
Accumulated other comprehensive income	2,395,692	2,549,192
Total stockholders' equity	45,391,111	35,647,096
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$51,785,169	$42,161,547

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Sep. 30, 2014	Sep. 30, 2013
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_INC

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Sales	$19,451,820	$17,490,837
Cost of sales	8,195,629	7,565,946
Gross profit	11,256,191	9,924,891
Operating expenses
Selling expenses	151,142	886,595
General and administrative expenses	1,306,695	891,893
Total operating expenses	1,457,837	1,778,488
Income from operations	9,798,354	8,146,403
Other income (expenses):
Government subsidy	477,036	276,442
Interest income	12,613	10,414
Interest expense	-314,111	-302,411
Other income(expense), net	-76,377	41,610
Total other income	99,161	26,055
Income before provision for income taxes	9,897,515	8,172,458
Provision for income taxes	0	0
Net income	9,897,515	8,172,458
Other comprehensive income
Foreign currency translation adjustment	-153,500	932,630
Total comprehensive income	$9,744,015	$9,105,088
Earnings per share:
Basic and diluted (in dollars per share)	$0.62	$0.51
Weighted average number of common stock outstanding
Basic and diluted (in shares)	15,918,940	15,918,694

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Statutory Reserves [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Sep. 30, 2012	$26,542,008	$1,592	$4,909,572	$1,653,723	$18,360,559	$1,616,562
Balance (in shares) at Sep. 30, 2012		15,918,940
Comprehensive income:
Net income	8,172,458	0	0	0	8,172,458	0
Foreign currency translation gain loss	932,630	0	0	0	0	932,630
Appropriation of statutory reserves	0	0	0	855,012	-855,012	0
Balance at Sep. 30, 2013	35,647,096	1,592	4,909,572	2,508,735	25,678,005	2,549,192
Balance (in shares) at Sep. 30, 2013		15,918,940
Comprehensive income:
Net income	9,897,515	0	0	0	9,897,515	0
Foreign currency translation gain loss	-153,500	0	0	0	0	-153,500
Appropriation of statutory reserves	0	0	0	30,435	-30,435	0
Balance at Sep. 30, 2014	$45,391,111	$1,592	$4,909,572	$2,539,170	$35,545,085	$2,395,692
Balance (in shares) at Sep. 30, 2014		15,918,940

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOW (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net Income	$9,897,515	$8,172,458
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of prepaid lease	3,181,613	2,277,696
Depreciation and amortization	1,150,145	1,120,409
Loss on disposal of property and equipment	5,879	0
Changes in current assets and current liabilities:
Inventory	-893,753	-422,011
Advance payments	-2,169,608	12,584
Prepaid leases	-10,037,807	-9,281,984
Other current assets	4,002	3,976
Accounts payable and accrued expenses	69,949	-356,021
Customer deposits	0	-1,412,136
Other current liabilities	18,446	-4,731
Net cash provided by operating activities	1,226,381	110,240
Cash flows from investing activities:
Acquisition of property and equipment	-88,944	-83,170
Proceeds from disposal of property and equipment	5,738	0
Addition to construction in progress	0	-16,182
Net cash used in investing activities	-83,206	-99,352
Cash flows from financing activities:
Change in restricted cash	0	280,823
Proceeds from short-term bank loans	4,555,600	5,455,980
Repayment of short-term bank loans	-5,531,800	-4,220,361
Proceeds from related parties, net	787,170	562,850
Net cash provided by (used in) financing activities	-189,030	2,079,292
Effect of exchange rate changes on cash and cash equivalents	-10,620	-32,705
Net increase in cash and cash equivalents	943,525	2,057,475
Cash and cash equivalents - beginning of year	2,408,520	351,045
Cash and cash equivalents - ending of year	3,352,045	2,408,520
Supplemental disclosure of cash flow information:
Cash paid for interest	314,111	302,411
Supplemental schedule of non-cash investing and financing activities
Construction in progress transferred to property and equipment	$305,118	$0

ORGANIZATION_AND_NATURE_OF_BUS

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 — ORGANIZATION AND NATURE OF BUSINESS
	General Agriculture Corporation (“GELT”), formerly Geltology Inc., 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 of Delaware a Certificate of Amendment to change its name to General Agriculture Corporation.
	Through a series of reorganizations, GELT currently owns 100% of General Red Holdings, Inc. (“GRH”), which was established, under the laws of the State of Delaware, on January 18, 2011. GRH owns 100% interest of Han Glory International Investment Limited (“Han Glory”), a company incorporated on April 28, 2011 under the laws of British Virgin Islands.
	Han Glory is a sole owner of Greater China International Investment Limited (“Greater China International”), a company incorporated on December 4, 2009 under the laws of Hong Kong.
	On January 13, 2010, Greater China International formed Nanchang Hanxin Agriculture Technology Co., Ltd, a wholly foreign-owned enterprise (the “WFOE”) in the city of Nanchang, Jiangxi Province, the People’s Republic of China (“PRC”).
	On February 5, 2010, the WFOE acquired all the shares of Xingguo General Fruit Industry Development Co., Ltd (“General Fruit”) through essentially a capital recapitalization transaction. 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. General Fruit owns 100% interest of General Red Navel Orange Preservation Company, Ltd. (“General Preservation”) a citrus fruits company primarily engaged in preserving, packaging and marketing premium navel oranges. General Preservation provides wholesale, retail, and institutional customers throughout PRC and several other countries with premium navel orange fruits under the trademark of “General Red”.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation and Consolidation
	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The consolidated financial statements include the accounts of General Agriculture Corporation and its wholly-owned subsidiaries (collectively referred to as the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation.
	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 November through March, corresponding to the Company’s product maturity cycle which begins in the month of October when oranges are harvested and are ready for sale.
	Foreign Currency Translation and Transactions
	The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). Greater China International’s functional currency is the Hong Kong Dollar (“HKD”) and Nanchang Hanxin Agriculture Technology Co., Ltd, General Fruit and General Preservation’s functional currency is Chinese Yuan Renminbi (“RMB”). All assets and liabilities are translated at the current exchange rate, at respective balance sheets 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 a component of stockholders’ equity as “Accumulated Other Comprehensive Income” in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) topic 220, “Comprehensive Income”.
	Due to the fact that cash flows are translated based on the average exchange rates, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheet.
	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.
	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,
			2014		2013
	Year end RMB:USD exchange rate			0.1624		0.163
	Average Yearly RMB:USD exchange rate			0.1627		0.1605
	Year end HKD:USD exchange rate			0.1288		0.129
	Average Yearly HKD:USD exchange rate			0.129		0.1289
	Use of Estimates
	The preparation of 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 obsolescence 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 cash investments that are highly liquid in nature and have original maturities of three months or less.
	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. Accounts are considered past due after three months. As of September 30, 2014 and 2013, no allowance was deemed necessary since there was no accounts receivable balance outstanding respectively.
	Inventory
	Inventory is stated at the lower of cost or market. Cost is determined using the weighted-average cost method. Provisions are made for excess and slow moving 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, 2014 and 2013, no reserve was deemed necessary as no excess or slow-moving inventory was 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 the 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 and include costs related to land leveling, saplings, fertilizer, labor and facilities on orchard lands. The planting costs were capitalized. In 2008 and 2011, the Company directly acquired certain navel orange trees from local farmers, which were also capitalized.
	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 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, 2014 and 2013, there was no impairment of long-lived assets.
	Intangible Assets
	Intangible assets with finite lives 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 impairment of intangible assets has been identified as of the balance sheet dates. Land use rights 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 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 applies the provisions of FASB 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 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, and 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 from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the Company, comprehensive income includes net income and foreign currency translation adjustments.
	Advertising Expense
	The Company expenses all advertising expenses as incurred. Advertising expenses included in selling expenses were $52,132 and $30,904 for the years ended September 30, 2014 and 2013, respectively.
	Shipping and Handling
	All shipping and handling costs are expensed as incurred and included in selling expenses. Shipping and handling expenses were $25,062 and $803,970 for the years ended September 30, 2014 and 2013, 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, except in the event of liquidation.
	The Company does not make appropriations to the discretionary surplus reserve fund. As of September 30, 2014 and 2013, the Company had appropriated $2,539,170 and $2,508,735 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, 2014 and 2013, 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, 2014, one customer accounted for 13% of the Company’s sales. 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, 2014, two vendors provided 66.86% and 20.64% of the Company’s total purchases, respectively. 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.
Fair Value of Financial Instruments
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, 2014 and 2013, the carrying amounts of financial assets and liabilities, such as cash and cash equivalents, 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 ASC 260, “Earnings Per Share”. ASC 260 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, 2014 and 2013, there are no potentially dilutive securities outstanding.
Recent accounting pronouncements
In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. The new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The adoption of ASU 2014-08 is not expected to have a material impact on the Company’s consolidated financial statements.
In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers: Topic 606. This update affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (for example, insurance contracts or lease contracts). The guidance in this update supersedes the revenue recognition requirements in Topic 605 Additionally, this update supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition — Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the codification., Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles — Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this update. This ASU is effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2016 for public companies and 2017 for non-public companies. Management is evaluating the effect, if any, on the Company’s financial statements.
In June 2014, the FASB issued ASU No. 2014-12, Compensation-Stock Compensation: Topic 718. This amendment requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. This ASU is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company does not expect the adoption of this guidance will have a significant impact on the Company’s consolidated financial statements.
In August 2014, the FASB issued ASU No. 2014-15, “Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. Certain disclosures will be required if conditions give rise to substantial doubt about an entity’s ability to continue as a going concern. ASU 2014-15 applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company does not expect that the adoption of this standard will have a material effect on the Company’s consolidated financial statements.
In November 2014, FASB issued Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments permit the use of the Fed Funds Effective Swap Rate (also referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest rate for hedge accounting purposes. Public business entities are required to implement the new requirements in fiscal years (and interim periods within those fiscal years) beginning after December 15, 2015. All other types of entities are required to implement the new requirements in fiscal years beginning after December 15, 2015, and interim periods beginning after December 15, 2016. The Company does not expect the adoption of ASU 2014-16 to have material impact on the Company’s consolidated financial statement.

INVENTORY

INVENTORY	12 Months Ended
	Sep. 30, 2014
Inventory, Net [Abstract]
Inventory Disclosure [Text Block]	NOTE 3 — INVENTORY
	Inventory by major categories are summarized as follows:
		September 30,		September 30,
		2014		2013
	Raw materials	$	68,780	$	84,171
	Work in process		4,882,493		3,989,995
	Total	$	4,951,273	$	4,074,166
	Work in process consists of depreciation, amortization of prepaid leases of navel orange orchards, rentals, salary, fertilizer, utilities, and labor spent in cultivating and producing navel oranges. Work in process is reclassified 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, 2014
Advance Payments [Abstract]
Advance Payments Disclosure [Text Block]	Note 4 — ADVANCE PAYMENTS
	Advance payments represent payments made to suppliers for goods and materials that have not been received. Advance payments are also reviewed periodically by the Company to determine whether their carrying value has become impaired. Historically, the Company has not experienced any losses as a result of these advances. As of September 30, 2014 and 2013, the Company had $2,189,956 and $24,438 of advance payments that related to payments for purchasing navel oranges from other parties as well as packaging materials and utilities.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5 — PROPERTY AND EQUIPMENT
	Property and equipment consist of the following:
		September 30,		30-Sep-13
		2014
	Office equipment	$	142,956	$	117,670
	Vehicles		303,345		325,566
	Machinery and equipment		2,134,306		2,064,525
	Buildings and improvements		7,787,198		7,755,617
	Navel orange orchards		10,800,430		10,623,019
	Subtotal		21,168,235		20,886,397
	Less: Accumulated depreciation		7,182,930		6,084,046
			13,985,305		14,802,351
	Add: Construction in progress Total		—		305,680
	Total	$	13,985,305	$	15,108,031
	Depreciation expense was $1,146,412 and $1,116,727 for the years ended September 30, 2014 and 2013, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 6 — INTANGIBLE ASSETS
	Intangible assets consist of the following:
		September 30,		30-Sep-13
		2014
	Land use rights	$	186,317	$	185,614
	Less: Accumulated amortization		32,605		27,594
	Total	$	153,712	$	158,020
	Amortization expense was $3,733 and $3,682 for the years ended September 30, 2014 and 2013, respectively.

PREPAID_LEASES_NAVEL_ORANGE_OR

PREPAID LEASES - NAVEL ORANGE ORCHARDS	12 Months Ended
	Sep. 30, 2014
Prepaid Leases [Abstract]
Prepaid Leases [Text Block]	NOTE 7 — PREPAID LEASES — NAVEL ORANGE ORCHARDS
	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 98,553,600 ($16,123,369) 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, January 1, 2013 and June 1, 2013, General Fruit entered into additional 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 57,847,300 ($9,463,818) and pursuant to the contract terms, as of June 30, 2013, the Company paid off the entire lease amount using cash generated from operations.
	On December 31, 2013, General Fruit entered into a lease contract with an orchard company, pursuant to which General Fruit was authorized to operate the orchard for 10 years starting January 1, 2014. The lease terms are effective from January 1, 2014 through December 31, 2023. The aggregate lease amount is approximately RMB 24,840,000 ($4,063,824) and pursuant to the contract terms, as of December 31, 2013, the Company paid off the entire lease amount using cash generated from operations.
	On March 26, 2014, General Fruit entered into a lease contract with Jinglin Agriculture Development Ltd. in Xingguo County. Pursuant to the contract, General Fruit was authorized to operate the orchard for 10 years starting January 1, 2014. The lease terms are effective from January 1, 2014 through December 31, 2023. The aggregate lease amount is approximately RMB 27,360,000 ($4,440,528). As of March 31, 2014, the Company paid off the entire lease amount using cash generated from operations.
	On September 3, 2014, General Fruit entered into another lease contract with Jinglin Agriculture Development Ltd. in Xingguo County. Pursuant to the contract, General Fruit was authorized to operate the orchard for 10 years starting January 1, 2015. The lease terms are effective from January 1, 2015 through December 31, 2024. The aggregate lease amount is approximately RMB23,750,000 ($3,857,000). As of September 30, 2014, the Company paid RMB9,500,000 ($1,542,800) of lease payment.
	These leases are accounted for as operating leases in accordance with 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 $3,181,613 and $2,227,696 for the years ended September 30, 2014 and 2013 respectively.
	Lease expense attributable to future periods is as follows:
	Twelve months ended September 30:
	2015	$	3,181,613
	2016		3,780,349
	2017		3,780,349
	2018		3,780,349
	2019		3,780,349
	Thereafter		8,838,297
		$	27,141,306

SHORTTERM_BANK_LOANS

SHORT-TERM BANK LOANS	12 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	NOTE 8 — SHORT-TERM BANK LOANS
	In 2012, the Company obtained a loan of $5,525,000 (RMB 34,000,000) from Agricultural Development Bank of China, with a maturity date of on November 19, 2013. The loan required interest of 6.00% to be 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 loan 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 $2,617,600 (RMB 16,000,000) and $2,944,800 (RMB 18,000,000). Pursuant to the Loan Agreements, the principle will be repaid on September 27, 2014 and October 3, 2014. The interest is being calculated using an annual fixed interest rate of 6.00% and is being paid monthly. The loan is secured by the Company’s real property, navel orange orchards and equipment, and guaranteed by Xingping Hou, CEO of the Company. The loan is also guaranteed by Ganzhou Guoruitai Guarantee Co., Ltd., an unrelated party, with a maximum exposure limit of $1,963,200 (RMB 12,000,000). 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 a cross-guarantee agreement with Ganzhou Guoruitai Guarantee Co, Ltd. Pursuant to the cross-guarantee agreements, the Company paid $49,080 (RMB 300,000) to the guarantor as a guarantee fee for the above bank loans. The term of these guarantees are for two years. On the date of the loan expiration, should the Company fail 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 $392,640 (RMB 2,400,000) as a security deposit for the guarantee. Both bank loans are repaid in September 2014.
	On September 29, 2014, the Company entered into a new short-term bank loan agreement with Agricultural Development Bank of China, which allows the Company to borrow up to $5,521,600 (RMB34,000,000). Pursuant to the loan agreement, the principal will be repaid on July 28, 2015 and interest of 6.6%. The loan is secured by the Company’s real property, navel orange orchards and equipment, and guaranteed by Xingping Hou, CEO of the Company. The loan is also guaranteed by Ganzhou Jinshengyuan Guarantee Co., Ltd., an unrelated party, with a maximum exposure limit of $4,547,200 (RMB28,000,000). On September 30, 2014, Xingping Hou, CEO of the Company and General Fruit and General Preservation, jointly entered into a cross-guarantee agreement with Ganzhou Guoruitai Guarantee Co, Ltd. Pursuant to the cross-guarantee agreements, the Company paid $90,945 (RMB560,000) to the guarantor as a guarantee fee for the above bank loan. The term of these guarantees are two years. On the maturity date of the loan, should the Company fail to make their debt payment, General Fruit, General Preservation and Xingping Hou will be obligated to perform under the cross guarantees by making the required payments, including late fees and penalties. As of September 30, 2014, the Company has drawn on $4,547,200 (RMB 28,000,000) of the loan to use for working capital purposes.

DUE_TO_RELATED_PARTY

DUE TO RELATED PARTY	12 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 9 — DUE TO RELATED PARTY
	As of September 30, 2014 and 2013, the Company owed Hua Mei Investments Limited (“Hua Mei”), a related party (controlled by Mr. Hou Xingping, CEO of the Company), $1,508,566 and $718,261, 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, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 10 — INCOME TAXES
	General Agriculture Corporation and General Red Holding Inc. (collectively referred to as the “US entities”) are each subject to US tax and file 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 taxes was made for the years ended September 30, 2014 and 2013 as the US entities incurred losses.
	Han Glory International is not subject to tax on income or capital gains under the laws of the British Virgin Islands. Greater China International did not earn any income that was derived in Hong Kong for the years ended September 30, 2014 and 2013, 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 a tax exemption since its formation. General Preservation was also approved for such exemption from income tax for the years 2014 and 2013. As a result, for the years ended September 30, 2014 and 2013, there was no income tax provision for the Company. All years income tax returns for PRC entities are open for statutory examination by tax authorities.
	The US entities had net operating losses (“NOL”) amounting to approximately $890,000 and $343,000 during the years ended September 30, 2014 and 2013, respectively. These carryforwards will expire, if not utilized by 2034 and 2033, respectively. 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, the Company has provided a 100% valuation allowance at September 30, 2014 and no deferred tax asset benefit has been recorded. For the years ended September 30, 2104 and 2013, the valuation allowance were $509,301 and $206,627, respectively, and the net change in the valuation allowance was increased $302,674 and $116,527, respectively. The Company’s management reviews this valuation allowance periodically and makes adjustments as necessary. As of September 30, 2014, the tax years ended September 30, 2012 through September 30, 2014 for the US entities remain open for statutory examination by tax authorities.
	The summary of the deferred income tax asset for US entities is as follows:
		30-Sep-14			30-Sep-13
	Beginning balance	$	607,725		$	265,000
	Addition: Net operating loss		890,220			342,725
	Total – Net operating loss carryforwards		1,497,945			607,725
	Effective tax rate		34	%		34	%
	Deferred tax asset		509,301			206,627
	Valuation allowance		(509,301	)		(206,627	)
	Ending balance		—			—
	The following table reconciles the U.S. statutory rate to the Company’s effective tax rate as of the:
		For the Years Ended September 30,
		2014			2013
	U.S. Statutory rate		34	%		34	%
	Foreign income not taxable in the U.S.		-34	%		-34	%
	PRC statutory income tax rate		25	%		25	%
	Tax exemption in PRC		-25	%		-25	%
	Effective income tax rate		—			—

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2014
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 11 — STOCKHOLDERS’ EQUITY
	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. The Company filed with the Secretary of 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.

STATUTORY_RESERVE

STATUTORY RESERVE	12 Months Ended
	Sep. 30, 2014
Statutory Reserves [Abstract]
Statutory Reserve Disclosure [Text Block]	NOTE 12 — STATUTORY RESERVE
	For the years ended September 30, 2014 and 2013, statutory reserve activity was as follows:
	Balance – September 30, 2012	$	1,653,723
	Addition to statutory reserve		855,012
	Balance – September 30, 2013		2,508,735
	Addition to statutory reserve		30,435
	Balance – September 30, 2014	$	2,539,170

GOVERNMENT_SUBSIDY_INCOME

GOVERNMENT SUBSIDY INCOME	12 Months Ended
	Sep. 30, 2014
Government Subsidy [Abstract]
Government Subsidy [Text Block]	NOTE 13 — GOVERNMENT SUBSIDY INCOME
	The Company periodically receives various subsidies in cash from local governments, including bank loan interest rebates and eco-irrigation subsidies. The amounts granted vary each year. For the years ended September 30, 2014 and 2013, the Company received government subsidies of $477,036 and $276,442, respectively.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation and Consolidation
	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The consolidated financial statements include the accounts of General Agriculture Corporation and its wholly-owned subsidiaries (collectively referred to as the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation.
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 November through March, corresponding to the Company’s product maturity cycle which begins in the month of October when oranges are harvested and are ready for sale.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation and Transactions
	The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). Greater China International’s functional currency is the Hong Kong Dollar (“HKD”) and Nanchang Hanxin Agriculture Technology Co., Ltd, General Fruit and General Preservation’s functional currency is Chinese Yuan Renminbi (“RMB”). All assets and liabilities are translated at the current exchange rate, at respective balance sheets 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 a component of stockholders’ equity as “Accumulated Other Comprehensive Income” in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) topic 220, “Comprehensive Income”.
	Due to the fact that cash flows are translated based on the average exchange rates, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheet.
	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.
	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,
			2014		2013
	Year end RMB:USD exchange rate			0.1624		0.163
	Average Yearly RMB:USD exchange rate			0.1627		0.1605
	Year end HKD:USD exchange rate			0.1288		0.129
	Average Yearly HKD:USD exchange rate			0.129		0.1289
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	The preparation of 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 obsolescence 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 cash investments that are highly liquid in nature and have original maturities of three months or less.
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. Accounts are considered past due after three months. As of September 30, 2014 and 2013, no allowance was deemed necessary since there was no accounts receivable balance outstanding respectively.
Inventory, Policy [Policy Text Block]	Inventory
	Inventory is stated at the lower of cost or market. Cost is determined using the weighted-average cost method. Provisions are made for excess and slow moving 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, 2014 and 2013, no reserve was deemed necessary as no excess or slow-moving inventory was 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 the 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 and include costs related to land leveling, saplings, fertilizer, labor and facilities on orchard lands. The planting costs were capitalized. In 2008 and 2011, the Company directly acquired certain navel orange trees from local farmers, which were also capitalized.
	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 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, 2014 and 2013, there was no impairment of long-lived assets.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Intangible Assets
	Intangible assets with finite lives 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 impairment of intangible assets has been identified as of the balance sheet dates. Land use rights 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 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 applies the provisions of FASB 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 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, and 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 from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the Company, comprehensive income includes net income and foreign currency translation adjustments.
Advertising Costs, Policy [Policy Text Block]	Advertising Expense
	The Company expenses all advertising expenses as incurred. Advertising expenses included in selling expenses were $52,132 and $30,904 for the years ended September 30, 2014 and 2013, 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. Shipping and handling expenses were $25,062 and $803,970 for the years ended September 30, 2014 and 2013, respectively.
Statutory Reserve Policy [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, except in the event of liquidation.
	The Company does not make appropriations to the discretionary surplus reserve fund. As of September 30, 2014 and 2013, the Company had appropriated $2,539,170 and $2,508,735 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, 2014 and 2013, 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, 2014, one customer accounted for 13% of the Company’s sales. 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, 2014, two vendors provided 66.86% and 20.64% of the Company’s total purchases, respectively. 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.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments
	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, 2014 and 2013, the carrying amounts of financial assets and liabilities, such as cash and cash equivalents, 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 ASC 260, “Earnings Per Share”. ASC 260 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, 2014 and 2013, there are no potentially dilutive securities outstanding.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements
	In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. The new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The adoption of ASU 2014-08 is not expected to have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers: Topic 606. This update affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (for example, insurance contracts or lease contracts). The guidance in this update supersedes the revenue recognition requirements in Topic 605 Additionally, this update supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition — Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the codification., Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles — Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this update. This ASU is effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2016 for public companies and 2017 for non-public companies. Management is evaluating the effect, if any, on the Company’s financial statements.
	In June 2014, the FASB issued ASU No. 2014-12, Compensation-Stock Compensation: Topic 718. This amendment requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. This ASU is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company does not expect the adoption of this guidance will have a significant impact on the Company’s consolidated financial statements.
	In August 2014, the FASB issued ASU No. 2014-15, “Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. Certain disclosures will be required if conditions give rise to substantial doubt about an entity’s ability to continue as a going concern. ASU 2014-15 applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company does not expect that the adoption of this standard will have a material effect on the Company’s consolidated financial statements.
	In November 2014, FASB issued Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments permit the use of the Fed Funds Effective Swap Rate (also referred to as the Overnight Index Swap Rate, or OIS) as a benchmark interest rate for hedge accounting purposes. Public business entities are required to implement the new requirements in fiscal years (and interim periods within those fiscal years) beginning after December 15, 2015. All other types of entities are required to implement the new requirements in fiscal years beginning after December 15, 2015, and interim periods beginning after December 15, 2016. The Company does not expect the adoption of ASU 2014-16 to have material impact on the Company’s consolidated financial statement.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2014
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,
		2014		2013
	Year end RMB:USD exchange rate		0.1624		0.163
	Average Yearly RMB:USD exchange rate		0.1627		0.1605
	Year end HKD:USD exchange rate		0.1288		0.129
	Average Yearly HKD:USD exchange rate		0.129		0.1289
Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Table Text Block]	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

INVENTORY_Tables

INVENTORY (Tables)	12 Months Ended
	Sep. 30, 2014
Inventory, Net [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory by major categories are summarized as follows:
		September 30,		September 30,
		2014		2013
	Raw materials	$	68,780	$	84,171
	Work in process		4,882,493		3,989,995
	Total	$	4,951,273	$	4,074,166

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consist of the following:
		September 30,		30-Sep-13
		2014
	Office equipment	$	142,956	$	117,670
	Vehicles		303,345		325,566
	Machinery and equipment		2,134,306		2,064,525
	Buildings and improvements		7,787,198		7,755,617
	Navel orange orchards		10,800,430		10,623,019
	Subtotal		21,168,235		20,886,397
	Less: Accumulated depreciation		7,182,930		6,084,046
			13,985,305		14,802,351
	Add: Construction in progress Total		—		305,680
	Total	$	13,985,305	$	15,108,031

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following:
		September 30,		30-Sep-13
		2014
	Land use rights	$	186,317	$	185,614
	Less: Accumulated amortization		32,605		27,594
	Total	$	153,712	$	158,020

PREPAID_LEASES_NAVEL_ORANGE_OR1

PREPAID LEASES - NAVEL ORANGE ORCHARDS (Tables)	12 Months Ended
	Sep. 30, 2014
Prepaid Leases [Abstract]
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:
	2015	$	3,181,613
	2016		3,780,349
	2017		3,780,349
	2018		3,780,349
	2019		3,780,349
	Thereafter		8,838,297
		$	27,141,306

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The summary of the deferred income tax asset for US entities is as follows:
		30-Sep-14			30-Sep-13
	Beginning balance	$	607,725		$	265,000
	Addition: Net operating loss		890,220			342,725
	Total – Net operating loss carryforwards		1,497,945			607,725
	Effective tax rate		34	%		34	%
	Deferred tax asset		509,301			206,627
	Valuation allowance		(509,301	)		(206,627	)
	Ending balance		—			—
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The following table reconciles the U.S. statutory rate to the Company’s effective tax rate as of the:
		For the Years Ended September 30,
		2014			2013
	U.S. Statutory rate		34	%		34	%
	Foreign income not taxable in the U.S.		-34	%		-34	%
	PRC statutory income tax rate		25	%		25	%
	Tax exemption in PRC		-25	%		-25	%
	Effective income tax rate		—			—

STATUTORY_RESERVE_Tables

STATUTORY RESERVE (Tables)	12 Months Ended
	Sep. 30, 2014
Statutory Reserves [Abstract]
Schedule Of Statutory Reserve [Table Text Block]	For the years ended September 30, 2014 and 2013, statutory reserve activity was as follows:
	Balance – September 30, 2012	$	1,653,723
	Addition to statutory reserve		855,012
	Balance – September 30, 2013		2,508,735
	Addition to statutory reserve		30,435
	Balance – September 30, 2014	$	2,539,170

ORGANIZATION_AND_NATURE_OF_BUS1

ORGANIZATION AND NATURE OF BUSINESS (Details Textual)	Jan. 18, 2011	Feb. 05, 2010	Apr. 28, 2011
General Red Holdings, Inc. [Member] | General Agriculture Corporation [Member]
Equity Method Investment, Ownership Percentage	100.00%
General Red Navel Orange Preservation Company, Ltd [Member] | Xingguo General Fruit Industry Development Co., Ltd [Member]
Equity Method Investment, Ownership Percentage		100.00%
Han Glory International Investment Limited [Member] | General Red Holdings [Member]
Equity Method Investment, Ownership Percentage			100.00%

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Sep. 30, 2014	Sep. 30, 2013
Period end exchange rate [Member] | CNY [Member]
Foreign Currency Exchange Rate, Translation	0.1624	0.163
Period end exchange rate [Member] | HKD [Member]
Foreign Currency Exchange Rate, Translation	0.1288	0.129
Average exchange rate [Member] | CNY [Member]
Foreign Currency Exchange Rate, Translation	0.1627	0.1605
Average exchange rate [Member] | HKD [Member]
Foreign Currency Exchange Rate, Translation	0.129	0.1289

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Sep. 30, 2014
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 Textual) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Advertising Expense	$52,132	$30,904
Shipping, Handling and Transportation Costs	25,062	803,970
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%
Statutory Accounting Practices, Statutory Capital and Surplus, Balance	$2,539,170	$2,508,735
Statutory Accounting Practices, Statutory Capital and Surplus, Variations	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 entitys registered capital. Appropriation to the statutory public welfare fund is based on 5% to 10% of after-tax net earnings and is not mandatory.
Use Rights [Member]
Finite-Lived Intangible Asset, Useful Life	50 years
Value Added Tax [Member]
Effective Income Tax Rate Reconciliation, Percent	13.00%
One Customer [Member]
Concentration Risk, Percentage	13.00%	10.00%
Two Customer [Member]
Concentration Risk, Percentage		10.00%
Supplier Concentration Risk [Member] | Vendors One [Member]
Concentration Risk, Percentage	66.86%	20.30%
Supplier Concentration Risk [Member] | Vendors Two [Member]
Concentration Risk, Percentage	20.64%	16.27%
Supplier Concentration Risk [Member] | Vendors Three [Member]
Concentration Risk, Percentage		10.40%
Supplier Concentration Risk [Member] | Vendors Four [Member]
Concentration Risk, Percentage		10.12%

INVENTORY_Details

INVENTORY (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Raw materials	$68,780	$84,171
Work in process	4,882,493	3,989,995
Total	$4,951,273	$4,074,166

ADVANCE_PAYMENTS_Details_Textu

ADVANCE PAYMENTS (Details Textual) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Advances on Inventory Purchases	$2,189,956	$24,438

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Subtotal	$21,168,235	$20,886,397
Less: Accumulated depreciation	7,182,930	6,084,046
Property Plant and Equipment Net Excluding Construction In Progress	13,985,305	14,802,351
Add: Construction in progress Total	0	305,680
Total	13,985,305	15,108,031
Office equipment [Member]
Subtotal	142,956	117,670
Vehicles [Member]
Subtotal	303,345	325,566
Machinery and equipment [Member]
Subtotal	2,134,306	2,064,525
Buildings and improvements [Member]
Subtotal	7,787,198	7,755,617
Navel orange orchards [Member]
Subtotal	$10,800,430	$10,623,019

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Depreciation	$1,146,412	$1,116,727

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (Rights [Member], USD $)	Sep. 30, 2014	Sep. 30, 2013
Rights [Member]
Land use rights	$186,317	$185,614
Less: Accumulated amortization	32,605	27,594
Total	$153,712	$158,020

INTANGIBLE_ASSETS_Details_Text

INTANGIBLE ASSETS (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Amortization of Intangible Assets	$3,733	$3,682

PREPAID_LEASES_NAVEL_ORANGE_OR2

PREPAID LEASES - NAVEL ORANGE ORCHARDS (Details) (USD $)	Sep. 30, 2014
2015	$3,181,613
2016	3,780,349
2017	3,780,349
2018	3,780,349
2019	3,780,349
Thereafter	8,838,297
Operating Leases, Future Minimum Payments Due	$27,141,306

PREPAID_LEASES_NAVEL_ORANGE_OR3

PREPAID LEASES - NAVEL ORANGE ORCHARDS (Details Textual)

1 Months Ended

12 Months Ended

1 Months Ended

Mar. 26, 2014

Mar. 26, 2014

Dec. 31, 2013

Dec. 31, 2013

Dec. 30, 2012

Dec. 30, 2012

Apr. 01, 2011

Apr. 01, 2011

Sep. 30, 2014

Sep. 30, 2013

Sep. 03, 2014

Sep. 03, 2014

Sep. 30, 2014

Sep. 30, 2014

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

USD ($)

Xingguo General Fruit Industry Development Co., Ltd [Member]

Xingguo General Fruit Industry Development Co., Ltd [Member]

Xingguo General Fruit Industry Development Co., Ltd [Member]

Xingguo General Fruit Industry Development Co., Ltd [Member]

USD ($)

CNY

USD ($)

CNY

Lease Term

10 years

10 years

10 years

10 years

10 years

10 years

10 years

10 years

10 years

10 years

Lease Expiration Date

31-Dec-23

31-Dec-23

31-Dec-23

31-Dec-23

31-Dec-22

31-Dec-22

31-Dec-20

31-Dec-20

31-Dec-24

31-Dec-24

Lease Contract Aggregate Lease Amount

$4,440,528

27,360,000

$4,063,824

24,840,000

$9,463,818

57,847,300

$16,123,369

98,553,600

$3,857,000

23,750,000

$1,542,800

9,500,000

Operating Leases, Rent Expense

$3,181,613

$2,227,696

SHORTTERM_BANK_LOANS_Details_T

SHORT-TERM BANK LOANS (Details Textual)

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2014

Dec. 04, 2013

Dec. 04, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Sep. 30, 2014

Sep. 30, 2014

Sep. 29, 2014

Sep. 29, 2014

Dec. 04, 2013

Dec. 04, 2013

Nov. 28, 2013

Nov. 28, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 29, 2014

Sep. 29, 2014

Dec. 03, 2013

Dec. 03, 2013

Sep. 30, 2014

Sep. 30, 2014

USD ($)

USD ($)

CNY

USD ($)

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

November 20 and December 4, 2013 [Member]

November 20 and December 4, 2013 [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

Ganzhou Guoruitai Guarantee Co., Ltd [Member]

USD ($)

CNY

Short-term Debt, Percentage Bearing Fixed Interest Rate

6.00%

6.00%

6.60%

6.60%

6.00%

6.00%

6.00%

6.00%

Short-Term Bank Loans and Notes Payable

$4,547,200

$5,542,000

$5,525,000

34,000,000

$4,547,200

28,000,000

$5,521,600

34,000,000

$2,944,800

18,000,000

$2,617,600

16,000,000

Guarantor Obligations, Maximum Exposure, Undiscounted

1,963,200

12,000,000

4,547,200

28,000,000

Guarantor Obligations, Term

two years

Security Deposit

392,640

2,400,000

Guarantee Fee

$90,945

560,000

$49,080

300,000

Debt Instrument, Maturity Date

19-Nov-13

19-Nov-13

DUE_TO_RELATED_PARTY_Details_T

DUE TO RELATED PARTY (Details Textual) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Due to related parties	$1,508,566	$718,261
Hua Mei Investments Limited [Member]
Due to related parties	$1,508,566	$718,261

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Beginning balance - Net operating loss carryforwards	$607,725	$265,000
Addition: Net operating loss	890,220	342,725
Total - Net operating loss carryforwards	1,497,945	607,725
Effective tax rate	34.00%	34.00%
Deferred tax asset	509,301	206,627
Valuation allowance	-509,301	-206,627
Ending balance - Deferred tax asset, Net	$0	$0

INCOME_TAXES_Details_1

INCOME TAXES (Details 1)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
U.S. Statutory rate	34.00%	34.00%
Foreign income not taxable in the U.S.	-34.00%	-34.00%
PRC statutory income tax rate	25.00%	25.00%
Tax exemption in PRC	-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, 2014	Sep. 30, 2013
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	25.00%	25.00%
Operating Loss Carryforwards	$890,000	$343,000
Valuation Allowance, Commentary	100%
Deferred Tax Assets, Valuation Allowance	-509,301	-206,627
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$302,674	$116,527

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS' EQUITY (Details Textual)	0 Months Ended	12 Months Ended
	Jul. 12, 2013	Sep. 30, 2014
Stockholders' Equity, Reverse Stock Split	1 for 8
Stock Issued During Period, Shares, Period Increase (Decrease)	127,349,551	15,918,940

STATUTORY_RESERVE_Details

STATUTORY RESERVE (Details) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Balance, Beginning	$2,508,735
Addition to statutory reserve	0	0
Balance, Ending	2,539,170	2,508,735
Statutory Reserves [Member]
Balance, Beginning	2,508,735	1,653,723
Addition to statutory reserve	30,435	855,012
Balance, Ending	$2,539,170	$2,508,735

GOVERNMENT_SUBSIDY_INCOME_Deta

GOVERNMENT SUBSIDY INCOME (Details Textual) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Government Subsidy In Cash	$477,036	$276,442