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CBAK Energy Technology, Inc. – ‘10-Q’ for 3/31/14 – ‘EX-101.INS’

On:  Tuesday, 5/20/14, at 4:52pm ET   ·   For:  3/31/14   ·   Accession #:  1062993-14-3226   ·   File #:  1-32898

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/20/14  CBAK Energy Technology, Inc.      10-Q        3/31/14  117:10M                                    Newsfile Corp/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report -- form10q                         HTML    713K 
 4: EX-99.1     Miscellaneous Exhibit -- exhibit99-1                HTML     32K 
13: EX-99.10    Miscellaneous Exhibit -- exhibit99-10               HTML     35K 
14: EX-99.11    Miscellaneous Exhibit -- exhibit99-11               HTML     35K 
15: EX-99.12    Miscellaneous Exhibit -- exhibit99-12               HTML     32K 
16: EX-99.13    Miscellaneous Exhibit -- exhibit99-13               HTML     32K 
 5: EX-99.2     Miscellaneous Exhibit -- exhibit99-2                HTML     32K 
 6: EX-99.3     Miscellaneous Exhibit -- exhibit99-3                HTML     35K 
 7: EX-99.4     Miscellaneous Exhibit -- exhibit99-4                HTML     35K 
 8: EX-99.5     Miscellaneous Exhibit -- exhibit99-5                HTML     35K 
 9: EX-99.6     Miscellaneous Exhibit -- exhibit99-6                HTML     35K 
10: EX-99.7     Miscellaneous Exhibit -- exhibit99-7                HTML     35K 
11: EX-99.8     Miscellaneous Exhibit -- exhibit99-8                HTML     35K 
12: EX-99.9     Miscellaneous Exhibit -- exhibit99-9                HTML     35K 
 2: EX-31.1     Certification -- §302 - SOA'02 -- exhibit31-1       HTML     35K 
 3: EX-32.1     Certification -- §906 - SOA'02 -- exhibit32-1       HTML     31K 
81: R1          Document and Entity Information                     HTML     57K 
67: R2          Condensed Consolidated Balance Sheets               HTML    130K 
78: R3          Condensed Consolidated Balance Sheets               HTML     40K 
                (Parenthetical)                                                  
85: R4          Condensed Consolidated Statements of Comprehensive  HTML    119K 
                Loss                                                             
106: R5          Condensed Consolidated Statements of Shareholders'  HTML     53K  
                Equity                                                           
69: R6          Condensed Consolidated Statements of Cash Flows     HTML    141K 
77: R7          Principal Activities, Basis of Presentation and     HTML     78K 
                Organization                                                     
61: R8          Pledged Deposits                                    HTML     34K 
51: R9          Trade Accounts Receivable, net                      HTML     41K 
108: R10         Inventories                                         HTML     36K  
87: R11         Prepayments and Other Receivables                   HTML     47K 
86: R12         Property, Plant and Equipment, net                  HTML     63K 
93: R13         Prepaid Land Use Rights, net                        HTML     36K 
94: R14         Intangible Assets, net                              HTML     36K 
91: R15         Short-term Loans                                    HTML     40K 
95: R16         Other short-term loans, Accrued Expenses and Other  HTML     61K 
                Payables                                                         
79: R17         Deferred Revenue                                    HTML     32K 
82: R18         Other Long-term Payables                            HTML     39K 
89: R19         Income Taxes, Deferred Tax Assets and Deferred Tax  HTML     69K 
                Liabilities                                                      
117: R20         Share-based Compensation                            HTML     64K  
102: R21         Net Loss per Share                                  HTML     40K  
73: R22         Fair Value of Financial Instruments                 HTML     37K 
88: R23         Commitments and Contingencies                       HTML     67K 
75: R24         Significant Concentrations                          HTML     50K 
42: R25         Segment Information                                 HTML     92K 
103: R26         Subsequent Events                                   HTML     32K  
112: R27         Pledged Deposits (Tables)                           HTML     35K  
56: R28         Trade Accounts Receivable, net (Tables)             HTML     41K 
55: R29         Inventories (Tables)                                HTML     34K 
59: R30         Prepayments and Other Receivables (Tables)          HTML     47K 
60: R31         Property, Plant and Equipment, net (Tables)         HTML     62K 
62: R32         Prepaid Land Use Rights, net (Tables)               HTML     35K 
31: R33         Intangible Assets, net (Tables)                     HTML     35K 
100: R34         Short-term Loans (Tables)                           HTML     37K  
71: R35         Other short-term loans, Accrued Expenses and Other  HTML     47K 
                Payables (Tables)                                                
74: R36         Other Long-term Payables (Tables)                   HTML     38K 
46: R37         Income Taxes, Deferred Tax Assets and Deferred Tax  HTML     65K 
                Liabilities (Tables)                                             
116: R38         Share-based Compensation (Tables)                   HTML     59K  
23: R39         Net Loss per Share (Tables)                         HTML     37K 
64: R40         Commitments and Contingencies (Tables)              HTML     52K 
105: R41         Significant Concentrations (Tables)                 HTML     47K  
44: R42         Segment Information (Tables)                        HTML     95K 
54: R43         Principal Activities, Basis of Presentation and     HTML    195K 
                Organization (Narrative) (Details)                               
58: R44         Inventories (Narrative) (Details)                   HTML     36K 
68: R45         Prepayments and Other Receivables (Narrative)       HTML     38K 
                (Details)                                                        
30: R46         Property, Plant and Equipment, net (Narrative)      HTML     47K 
                (Details)                                                        
50: R47         Prepaid Land Use Rights, net (Narrative) (Details)  HTML     36K 
25: R48         Intangible Assets, net (Narrative) (Details)        HTML     36K 
104: R49         Short-term Loans (Narrative) (Details)              HTML     46K  
43: R50         Other short-term loans, Accrued Expenses and Other  HTML    112K 
                Payables (Narrative) (Details)                                   
101: R51         Deferred Revenue (Narrative) (Details)              HTML     34K  
47: R52         Other Long-term Payables (Narrative) (Details)      HTML     30K 
65: R53         Income Taxes, Deferred Tax Assets and Deferred Tax  HTML     51K 
                Liabilities (Narrative) (Details)                                
24: R54         Share-based Compensation (Narrative) (Details)      HTML     88K 
28: R55         Net Loss per Share (Narrative) (Details)            HTML     39K 
57: R56         Commitments and Contingencies (Narrative)           HTML     87K 
                (Details)                                                        
35: R57         Significant Concentrations (Narrative) (Details)    HTML     38K 
109: R58         Subsequent Events (Narrative) (Details)             HTML     34K  
70: R59         Schedule of Pledged Deposits (Details)              HTML     40K 
92: R60         Schedule of Trade Accounts Receivable (Details)     HTML     48K 
49: R61         Schedule of Analysis of the Allowance for Doubtful  HTML     43K 
                Accounts (Details)                                               
52: R62         Schedule of Inventories (Details)                   HTML     44K 
99: R63         Schedule of Prepayments and Other Receivables       HTML     82K 
                (Details)                                                        
96: R64         Schedule of Analysis of Allowance for Doubtufl      HTML     39K 
                Accounts for Other Receivables (Details)                         
72: R65         Schedule of Property, Plant and Equipment           HTML     65K 
                (Details)                                                        
98: R66         Schedule of Depreciation Expense (Details)          HTML     68K 
48: R67         Schedule of Investment Property in Operating        HTML     35K 
                Leases (Details)                                                 
76: R68         Schedule of Minimum Future Rental Payments for      HTML     43K 
                Operating Leases (Details)                                       
111: R69         Schedule of Prepaid Land Use Rights (Details)       HTML     48K  
27: R70         Sdchedule of Intangible Assets (Details)            HTML     40K 
41: R71         Schedule of Facilities Secured by the Company's     HTML     59K 
                Assets (Details)                                                 
66: R72         Schedule of Other short-term loan (Details)         HTML     61K 
33: R73         Schedule of Accrued Expenses and Other Payables     HTML     66K 
                (Details)                                                        
115: R74         Schedule of Government Subsidiaries (Details)       HTML     61K  
45: R75         Schedule of Income Taxes (Details)                  HTML     52K 
36: R76         Schedule of Income Tax Reconciliation (Details)     HTML    102K 
40: R77         Schedule of Deferred Tax Assets and Liabilities     HTML     79K 
                (Details)                                                        
29: R78         Schedule of Stock Option, Activity (Details)        HTML     62K 
32: R79         SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY   HTML     66K 
                March 31, 2014 (Details)                                         
83: R80         SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June    HTML     37K 
                22, 2009 (Details)                                               
38: R81         SCHEDULE OF VALUATION OF OPTIONS GRANTED ON April   HTML     37K 
                8, 2010 (Details)                                                
110: R82         Schedule of Earnings Per Share, Basic and Diluted   HTML     53K  
                (Details)                                                        
63: R83         Schedule of Capital Commitments (Details)           HTML     44K 
90: R84         Schedule Ofguarantees (Details)                     HTML     70K 
97: R85         Schedule of Discounted Bank Acceptance Bills        HTML     32K 
                (Details)                                                        
37: R86         Schedule of Customer Accounted for More Than 10%    HTML     43K 
                of the Company's Total Trade Accounts Receivable                 
                (Details)                                                        
39: R87         Schedule of Revenue by Major Customers by           HTML     56K 
                Reporting Segments (Details)                                     
107: R88         Schedule of Net Revenues From Manufacture of        HTML     80K  
                Batteries by Products (Details)                                  
34: R89         Schedule of Net Revenues From Manufacture of        HTML     81K 
                Batteries by Geographical Areas (Details)                        
84: R90         Schedule of Revenues by Segment (Details)           HTML    191K 
80: R91         Schedule of Long Lived Assets (Details)             HTML     40K 
113: XML         IDEA XML File -- Filing Summary                      XML    163K  
26: EXCEL       IDEA Workbook of Financial Reports                  XLSX    190K 
53: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    970K 
17: EX-101.INS  XBRL Instance -- cbak-20140331                       XML   1.25M 
19: EX-101.CAL  XBRL Calculations -- cbak-20140331_cal               XML    201K 
20: EX-101.DEF  XBRL Definitions -- cbak-20140331_def                XML   1.86M 
21: EX-101.LAB  XBRL Labels -- cbak-20140331_lab                     XML   4.08M 
22: EX-101.PRE  XBRL Presentations -- cbak-20140331_pre              XML   2.06M 
18: EX-101.SCH  XBRL Schema -- cbak-20140331                         XSD    741K 
114: ZIP         XBRL Zipped Folder -- 0001062993-14-003226-xbrl      Zip    293K  


‘EX-101.INS’   —   XBRL Instance — cbak-20140331


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/ -->
<!-- Version: 1.0.0 -->
<!-- Creation date:12:07:09 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
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<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>1.</b> <b>Principal Activities, Basis of Presentation and Organization</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>Principal Activities</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">China BAK Battery, Inc. (China BAK) is a corporation formed in the State of Nevada on October 4, 1999 as Medina Copy, Inc. The Company changed its name to Medina Coffee, Inc. on October 6, 1999 and subsequently changed its name to China BAK Battery, Inc. on February 14, 2005. China BAK and its subsidiaries (hereinafter, collectively referred to as the Company) are principally engaged in the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion (known as "Li-ion" or "Li-ion cell") rechargeable batteries for use in cellular telephones, as well as various other portable electronic applications, including high-power handset telephones, laptop computers, power tools, digital cameras, video camcorders, MP3 players, electric bicycles, hybrid/electric motors, and general industrial applications.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The shares of the Company traded in the over-the-counter market through the Over-the-Counter Bulletin Board from 2005 until May 31, 2006, when the Company obtained approval to list its common stock on The NASDAQ Global Market, and trading commenced that same date under the symbol "CBAK".</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>Basis of Presentation and Organization</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of March 31, 2014, the Company's subsidiaries consisted of: i) BAK International Limited (BAK International), a wholly owned limited liability company incorporated in Hong Kong on December 29, 2003 as BATCO International Limited, which changed its name to BAK International Limited on November 3, 2004; ii) Shenzhen BAK Battery Co., Ltd. (Shenzhen BAK), a wholly owned limited liability company established on August 3, 2001 in the People's Republic of China (PRC); iii) China BAK Asia Holdings Limited, a wholly owned limited liability company incorporated in Hong Kong on July 9, 2013; iv) BAK Battery (Shenzhen) Co., Ltd. (BAK Battery (SZ)), a wholly owned limited liability company established on August 15, 2005 in the PRC as BAK Electronics (Shenzhen) Co., Ltd., which changed its name to BAK Battery (Shenzhen) Co., Ltd. on March 5 2013; v) BAK International (Tianjin) Ltd. (BAK Tianjin), a wholly owned limited liability company established on December 12, 2006 in the PRC; vi) Dalian BAK Trading Co., Ltd. (BAK Dalian), a wholly owned limited company established on August 14, 2013 in the PRC; vii) Dalian BAK Power Battery Co., Ltd. (Dalian BAK Power), a wholly owned limited liability company established on December 27, 2013 in the PRC; viii) BAK Battery Canada Ltd. (BAK Canada), a wholly owned limited liability company established on December 20, 2006 in Canada as BAK Canada Battery Ltd., which changed its name to BAK Battery Canada Ltd. on December 22, 2006. The Company decided to dissolve BAK Canada due to the financial difficulties and filed for bankruptcy on March 28, 2013. As of March 31, 2014, BAK Canada still has not yet been dissolved; ix) BAK Europe GmbH (BAK Europe), a wholly owned limited liability company established in Germany on November 28, 2007; and x) BAK Telecom India Private Limited (BAK India), a wholly owned limited liability company established in India on August 14, 2008. As of March 31, 2014, BAK International beneficially owns 100% of BAK India partly through a nominee agreement with one of its employees. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> BAK Tianjin was established in Tianjin Technology Industrial District on December 12, 2006 as a wholly owned subsidiary of BAK International with registered capital of $99,990,000. Pursuant to BAK Tianjin's articles of association and relevant PRC regulations, BAK International was required to contribute $20,000,000 to BAK Tianjin as capital (representing 20% of BAK Tianjin's registered capital) before March 11, 2007. An extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2007. On November 16, 2007, BAK International contributed approximately $20,000,000 capital to BAK Tianjin. The remaining $79,990,000 was originally required to be fully contributed no later than December 11, 2008 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 11, 2009. On November 16, 2009, BAK International contributed approximately $9,000,000 capital to BAK Tianjin and as of November 16, 2009, the total contribution from BAK International was $29,000,000. The remaining $70,990,000 was originally required to be fully contributed no later than December 11, 2009 and an extension from the Business Administration Bureau of Beichen District, Tianjin, was obtained to make this contribution no later than December 2012. In August 2011, BAK International contributed approximately $21,000,000 capital to BAK Tianjin and as of March 31, 2014, the total contribution from BAK International was $50,000,000. On September 17, 2012, BAK Tianjin issued an application with respect to the decrease of capital from $99,990,000 to $50,000,000. On November 27, 2012 the Business Administration Bureau of Beichen District, Tianjin, approved the request of BAK Tianjin's capital reduction. According to the approval, the BAK Tianjin's aggregate investment still remains at $99,990,000 while the registered capital was reduced to $50,000,000. BAK Tianjin is principally engaged in the manufacture of larger lithium ion batteries for use in cordless power tools and various types of vehicles. The Company intends to move most of the BAK Tianjin assets except for land use rights and buildings to BAK Dalian in fiscal year 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Dalian BAK Power was established on December 27, 2013 as a wholly owned subsidiary of BAK Asia with a registered capital of $30,000,000 (Note 17(i)). Pursuant to Dalian BAK Power's articles of association and relevant PRC regulations, BAK Asia was required to contribute $6,000,000 to Dalian BAK Power as capital (representing 20% of Dalian BAK Power's registered capital) on or before March 26, 2014. Up to the date of this report, the Company is in negotiation with the Business Administration Bureau of Dalian District for extension of payment of the initial capital of $6,000,000. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On November 6, 2004, BAK International, a non-operating holding company that had substantially the same shareholders as Shenzhen BAK, entered into a share swap transaction with the shareholders of Shenzhen BAK for the purpose of the subsequent reverse acquisition of the Company as described below. Pursuant to the terms of the share swap transaction, BAK International acquired all of the outstanding shares of Shenzhen BAK for $11.5 million in cash, while the shareholders of Shenzhen BAK acquired substantially all of the outstanding shares of BAK International for $11.5 million in cash. As a result, Shenzhen BAK became a wholly-owned subsidiary of BAK International. After the share swap transaction was completed, there were 31,225,642 shares of BAK International stock outstanding, exactly the same as the number of shares of capital stock of Shenzhen BAK that had been outstanding immediately prior to the share swap, and the shareholders of BAK International were substantially the same as the shareholders of Shenzhen BAK prior to the share swap. Consequently, the share swap transaction between BAK International and the shareholders of Shenzhen BAK was accounted for as a reverse acquisition of Shenzhen BAK with no adjustment to the historical basis of the assets and liabilities of Shenzhen BAK. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On January 20, 2005, the Company completed a share swap transaction with the shareholders of BAK International. The share swap transaction, also referred to as the reverse acquisition of the Company, was consummated under Nevada law pursuant to the terms of a Securities Exchange Agreement entered by and among China BAK, BAK International and the shareholders of BAK International on January 20, 2005. Pursuant to the Securities Exchange Agreement, the Company issued 7,965,215 shares of common stock, par value $0.001 per share, to the shareholders of BAK International (including 6,245,128 shares to the original shareholders and 1,720,087 shares to new investors who had purchased shares in the private placement described below), representing approximately 97.2% of the Company's post-exchange issued and outstanding common stock, in exchange for 100% of the outstanding capital stock of BAK International. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The share swap transaction has been accounted for as a capital-raising transaction of the Company whereby the historical financial statements and operations of Shenzhen BAK are consolidated using historical carrying amounts. The 1,152,458 shares of China BAK outstanding prior to the stock exchange transaction were accounted for at the net book value at the time of the transaction, which was a deficit of $1,672. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Also on January 20, 2005, immediately prior to consummating the share swap transaction, BAK International executed a private placement of its common stock with unrelated investors whereby it issued an aggregate of 1,720,087 shares of common stock for gross proceeds of $17,000,000. In conjunction with this financing, Mr. Xiangqian Li, the Chairman and Chief Executive Officer of the Company, agreed to place 435,910 shares of the Company's common stock owned by him into an escrow account pursuant to an Escrow Agreement dated January 20, 2005 (the “Escrow Agreement”). Pursuant to the Escrow Agreement, 50% of the escrowed shares were to be released to the investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2005 was not at least $12,000,000, and the remaining 50% was to be released to investors in the private placement if audited net income of the Company for the fiscal year ended September 30, 2006 was not at least $27,000,000. If the audited net income of the Company for the fiscal years ended September 30, 2005 and 2006 reached the above-mentioned targets, the 435,910 shares would be released to Mr. Xiangqian Li in the amount of 50% upon reaching the 2005 target and the remaining 50% upon reaching the 2006 target. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Under accounting principles generally accepted in the United States of America (“US GAAP”), escrow agreements such as the one established by Mr. Xiangqian Li generally constitute compensation if, following attainment of a performance threshold, shares are returned to a company officer. The Company determined that without consideration of the compensation charge, the performance thresholds for the year ended September 30, 2005 would be achieved. However, after consideration of a related compensation charge, the Company determined that such thresholds would not have been achieved. The Company also determined that, even without consideration of a compensation charge, the performance thresholds for the year ended September 30, 2006 would not be achieved.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> While the 217,955 escrow shares relating to the 2005 performance threshold were previously released to Mr. Xiangqian Li, Mr. Xiangqian Li executed a further undertaking on August 21, 2006 to return those shares to the escrow agent for the distribution to the relevant investors. However, such shares were not returned to the escrow agent, but, pursuant to a Delivery of Make Good Shares, Settlement and Release Agreement between the Company, BAK International and Mr. Li entered into on October 22, 2007 (the Li Settlement Agreement), such shares were ultimately delivered to the Company as described below. Because the Company failed to satisfy the performance threshold for the fiscal year ended September 30, 2006, the remaining 217,955 escrow shares relating to the fiscal year 2006 performance threshold were released to the relevant investors. As Mr. Li has not retained any of the shares placed into escrow, and as the investors party to the Escrow Agreement are only shareholders of the Company and do not have and are not expected to have any other relationship to the Company, the Company has not recorded a compensation charge for the years ended September 30, 2005 and 2006. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> At the time the escrow shares relating to the 2006 performance threshold were transferred to the investors in fiscal year 2007, the Company should have recognized a credit to donated shares and a debit to additional paid-in capital, both of which are elements of shareholders' equity. This entry is not material because total ordinary shares issued and outstanding, total shareholders' equity and total assets do not change; nor is there any impact on income or earnings per share. Therefore, previously filed consolidated financial statements for the fiscal year ended September 30, 2007 will not be restated. This share transfer has been reflected in these financial statements by reclassifying the balances of certain items as of October 1, 2007. The balances of donated shares and additional paid-in capital as of October 1, 2007 were credited and debited by $7,955,358 respectively, as set out in the consolidated statements of changes in shareholders' equity. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> In November 2007, Mr. Xiangqian Li delivered the 217,955 shares related to the 2005 performance threshold to BAK International pursuant to the Li Settlement Agreement; BAK International in turn delivered the shares to the Company. Such shares (other than those issued to investors pursuant to the 2008 Settlement Agreements, as described below) are now held by the Company. Upon receipt of these shares, the Company and BAK International released all claims and causes of action against Mr. Xiangqian Li regarding the shares, and Mr. Xiangqian Li released all claims and causes of action against the Company and BAK International regarding the shares. Under the terms of the Li Settlement Agreement, the Company commenced negotiations with the investors who participated in the Company's January 2005 private placement in order to achieve a complete settlement of BAK International's obligations (and the Company's obligations to the extent it has any) under the applicable agreements with such investors. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Beginning on March 13, 2008, the Company has entered into settlement agreements (the “2008 Settlement Agreements”) with certain investors in the January 2005 private placement. Since the other investors have never submitted any claims regarding this matter, the Company did not reach any settlement with them.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Pursuant to the 2008 Settlement Agreements, the Company and the settling investors have agreed, without any admission of liability, to a settlement and mutual release from all claims relating to the January 2005 private placement, including all claims relating to the escrow shares related to the 2005 performance threshold that had been placed into escrow by Mr. Xiangqian Li, as well as all claims, including claims for liquidated damages relating to registration rights granted in connection with the January 2005 private placement. Under the 2008 Settlement Agreement, the Company has made settlement payments to each of the settling investors of the number of shares of the Company's common stock equivalent to 50% of the number of the escrow shares related to the 2005 performance threshold these investors had claimed; aggregate settlement payments as of March 31, 2013 amounted to 73,749 shares. Share payments to date have been made in reliance upon the exemptions from registration provided by Section 4(2) and/or other applicable provisions of the Securities Act of 1933, as amended. In accordance with the 2008 Settlement Agreements, the Company filed a registration statement covering the resale of such shares which was declared effective by the SEC on June 26, 2008. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Pursuant to the Li Settlement Agreement, the 2008 Settlement Agreements and upon the release of the 217,955 escrow shares relating to the fiscal year 2006 performance threshold to the relevant investors, neither Mr. Li or the Company have any obligations to the investors who participated in the Company's January 2005 private placement relating to the escrow shares. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2014, the Company has not received any claim from the other investors who have not been covered by the 2008 Settlement Agreements in the January 2005 private placement.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As the Company has transferred the 217,955 shares related to the 2006 performance threshold to the relevant investors in fiscal year 2007 and the Company also has transferred 73,749 shares relating to the 2005 performance threshold to the investors who had entered the 2008 Settlement Agreements with us in fiscal year 2008, pursuant to Li Settlement Agreement and 2008 Settlement Agreements, neither Mr. Li nor the Company has not had any remaining obligations to those related investors who participated in the Company's January 2005 private placement relating to the escrow shares. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On October 26, 2012, the Company effected a 1 -for- 5 reverse stock split of its issued and outstanding shares of common stock and a proportional reduction of its authorized shares of common stock. All common share and per share amounts, and exercise prices of common stock options disclosed herein and in the accompanying consolidated unaudited financial statements have been retroactively restated to reflect the reverse stock split. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company's condensed consolidated financial statements have been prepared under US GAAP.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">These interim condensed consolidated financial statements are unaudited. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these condensed consolidated financial statements, which are of a normal and recurring nature, have been included. The results reported in the condensed consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year. The following (a) condensed consolidated balance sheet as of March 31, 2014, which was derived from the Company's audited financial statements, and (b) the unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to those rules and regulations, though the Company believes that the disclosures made are adequate to make the information not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying footnotes of the Company for the year ended September 30, 2013.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. This basis of accounting differs in certain material respects from that used for the preparation of the books of account of the Company's principal subsidiaries, which are prepared in accordance with the accounting principles and the relevant financial regulations applicable to enterprises with limited liabilities established in the PRC, Hong Kong, India, Canada or Germany, the accounting standards used in the places of their domicile. The accompanying condensed consolidated financial statements reflect necessary adjustments not recorded in the books of account of the Company's subsidiaries to present them in conformity with US GAAP.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company has net liabilities, a working capital deficiency, accumulated deficit from recurring net losses incurred for the current and prior years and significant short-term debt obligations maturing in less than one year as of March 31, 2014. The Company has been suffering severe cash flow deficiencies. Because the Company defaulted on repayment of loans from Bank of China in August 2013, the Company experiencing and, the Company believes, will continue to experience significant difficulties to renew the Company’s credit facilities or refinance loans from banks. Upon request of Bank of China, Shenzhen Municipal Intermediate Court has ordered to freeze all of our properties in Shenzhen BAK Industrial Park and Tianjin Industrial Park Zone near the end of fiscal year 2013. The Company repaid our defaulted loans from Bank of China on January 9, 2014 and its frozen properties were released by the court on January 13, 2014.In order to extend bank loans to various due dates to March 2015 , the Company was required to pledge its assets in Shenzhen, including land use rights and property rights, equipment and inventories. As of March 31, 2014, the Company had access to $67.1 million in short-term credit facilities and $25.8 million in other lines of credit, almost all of which were utilized to the extent of short-term bank loans of $65.3 million and bills payable of $25.8 million, leaving only $1.8 million of short-term funds available under the Company's credit facilities for additional cash needs. These factors raise substantial doubts about its ability to continue as a going concern. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company intends to dispose of part of its low efficiency assets and appreciating land and properties to repay its short term debts and to provide cash for the development of more promising products such as high power batteries and electric vehicle batteries. The Company transferred its 100% equity interest in Tianjin Meicai New Materials Technology Co., Ltd (Tianjin Meicai) to an unrelated party on August 27, 2013. The Company also has intentions to dispose of its 100% equity interest in BAK International and its subsidiaries (including all their assets and liabilities), and the properties in Tianjin. Prior to the completion of these disposals, the potential buyers lent amounts to the Company. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> In December 2013 and January 2014, Mr Jinghui Wang, the sole shareholder of the potential buyer of BAK International, lent a total of $83.7 million (RMB520 million to the Company which is secured by the Company's 100% equity interest in BAK International (the Shares), guaranteed by BAK International and the Company (collectively the Collateral), bearing interest at 20% per annum and repayable by March 31, 2014. In April 2014, the Company received a notice from Mr Wang following the Company's default on repayment of loans and interest accruing up to March 31, 2014 totaling $87.7 million (RMB545 million), demanding immediate payment. Up to the date of this report, Mr Wang is taking procedures to enforce his rights under the Collateral including but not limited to selling or otherwise disposing of the Shares. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> In November 2013 and January 2014, Tianjin Zhantuo, the potential buyer of the Company's Tianjin campus land use rights and properties, lent a total of $19.2 million (RMB119.5 million) to the Company pursuant to a loan agreement whereby Tianjin Zhantuo agreed to provide loan financing to the Company to the extent of $20.9 million (RMB130 million) to help the Company repay the bank loans upon maturities. The loans from Tianjin Zhantuo are interest-free, secured by the other receivable due from Tianjin Zhantuo amounting to $6.4 million (RMB39.7 million) and repayable on demand. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>Basis of Presentation and Organization (Continued)</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">It is expected that after the restructuring mentioned above, China BAK will continue to be a US listing company with a low level of liabilities.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty related to the Company's ability to continue as a going concern.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Reclassification</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> A provision for bad debts of $1,442,420 was erroneously included in general and administrative expense for the three and six months ended March 31, 2013. The Company has reclassified this as an offset to the recovery of bad debts. <br/> <br/> As a result of the reclassification, the recovery of bad debts changed from $8,342,151 and $2,142,085 to $6,899,731 and $699,665 for the three and six months ended March 31, 2014 and general and administrative expenses changed from $6,750,289 to $10,531,536 to $5,307,869 and $9,089,116 for the three and six months ended March 31, 2013, respectively. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i>Recently Issued Accounting Standards</i> </b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In March 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2013-05, Foreign Currency Matters, (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (ASU 2013-05), to resolve a diversity in accounting for the cumulative translation adjustment of foreign currency upon derecognition of a foreign subsidiary or group of assets. ASU 2013-05 requires the parent to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. Further, ASU 2013-05 clarified that the parent should apply the guidance in subtopic 810-10 if there is a sale of an investment in a foreign entity, including both (1) events that result in the loss of a controlling financial interest in a foreign entity and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date. Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events. ASU 2013-05 is effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The guidance should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted. Early adoption is permitted. If an entity elects to early adopt the guidance, it should apply the guidance as of the beginning of the entity's fiscal year of adoption. The Company is assessing the impact of ASU 2013-05 on its consolidated results of operations and financial condition.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Income Taxes (Topic 740)(ASU 2013-11). The amendments in this update provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company does not expect ASU 2013-11 to have a significant impact on its consolidated results of operations and financial condition.</p>
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<cbak:PledgedDepositsTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>2. Pledged Deposits</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Pledged deposits as of September 30, 2013 and March 31, 2014 consisted of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom" width="68%"> </td> <td align="left" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="17"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="13%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="17"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="13%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%">Pledged deposits with banks for:</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="17"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="13%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="17"> </td> <td align="right" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="13%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%"> Advances from an unrelated third party (Note 10(b))</td> <td align="left" valign="bottom" width="17">$</td> <td align="right" valign="bottom" width="13%"> 2,450,540 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="17">$</td> <td align="right" valign="bottom" width="13%"> 2,413,011 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%"> Bills payable</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="17"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 5,687,147 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="17"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 9,513,581 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="17">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 8,137,687 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="17">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 11,926,592 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
</cbak:PledgedDepositsTextBlock>
<us-gaap:ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom" width="68%"> </td> <td align="left" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="17"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="13%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="17"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="13%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%">Pledged deposits with banks for:</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="17"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="13%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="17"> </td> <td align="right" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="13%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%"> Advances from an unrelated third party (Note 10(b))</td> <td align="left" valign="bottom" width="17">$</td> <td align="right" valign="bottom" width="13%"> 2,450,540 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="17">$</td> <td align="right" valign="bottom" width="13%"> 2,413,011 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%"> Bills payable</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="17"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 5,687,147 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="17"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 9,513,581 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="17">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 8,137,687 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="17">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 11,926,592 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfFinancialInstrumentsOwnedAndPledgedAsCollateralTextBlock>
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<us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>3. Trade Accounts Receivable, net</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Trade accounts receivable as of September 30, 2013 and March 31, 2014 consisted of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom" width="68%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="13%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="13%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%">Trade accounts receivable</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 61,706,474 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 60,260,831 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%">Less: Allowance for doubtful accounts</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> (17,734,802 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> (16,132,327 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 43,971,672 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 44,128,504 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%">Bills receivable</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 5,904,029 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 2,207,731 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 49,875,701 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 46,336,235 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">An analysis of the allowance for doubtful accounts is as follows:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">Six months ended March 31, 2014</td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Balance at beginning of the period</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 17,734,802 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Current period provision</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-LEFT: #000000 1px solid" valign="bottom" width="12%"> 3,748,086 </td> <td align="left" style="BORDER-RIGHT: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Reversal for the period:-</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-LEFT: #000000 1px solid" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-RIGHT: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">         Recoveries by cash</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-LEFT: #000000 1px solid" valign="bottom" width="12%"> (4,210,374 </td> <td align="left" style="BORDER-RIGHT: #000000 1px solid" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Recoveries by return of products from customer</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (895,378 </td> <td align="left" bgcolor="#e6efff" style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">Credited to condensed consolidated statements of operations</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> (1,357,666 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Foreign exchange adjustment</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (244,809 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">Balance at end of the period</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 16,132,327 </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"> </td> </tr> </table>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom" width="68%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="13%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="13%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%">Trade accounts receivable</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 61,706,474 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 60,260,831 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%">Less: Allowance for doubtful accounts</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> (17,734,802 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> (16,132,327 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 43,971,672 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 44,128,504 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom" width="68%">Bills receivable</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 5,904,029 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 2,207,731 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom" width="68%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 49,875,701 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 46,336,235 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroJxThreeNPEightMzNGBV contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 60260831 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroJxThreeNPEightMzNGBV>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroyqQHzTTTfGNK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -17734802 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroyqQHzTTTfGNK>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroRbPMLRfyJklS contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -16132327 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroRbPMLRfyJklS>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroKkFZSZeroFTEightfDc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 43971672 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroKkFZSZeroFTEightfDc>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroqzKtGZeroPOnePhpFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 44128504 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroqzKtGZeroPOnePhpFive>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroSevenvOneMscsNZFivepFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5904029 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroSevenvOneMscsNZFivepFive>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroBgsbPKQEightspWTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2207731 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroBgsbPKQEightspWTwo>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZerobKVbcLTHWLnD contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 49875701 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZerobKVbcLTHWLnD>
<cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroxJOnedSevenmkZbPXR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 46336235 </cbak:ScheduleOfTradeAccountsReceivableZeroTwoTwoFourZeroZeroxJOnedSevenmkZbPXR>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">Six months ended March 31, 2014</td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Balance at beginning of the period</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 17,734,802 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Current period provision</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-LEFT: #000000 1px solid" valign="bottom" width="12%"> 3,748,086 </td> <td align="left" style="BORDER-RIGHT: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Reversal for the period:-</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-LEFT: #000000 1px solid" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-RIGHT: #000000 1px solid" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">         Recoveries by cash</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-LEFT: #000000 1px solid" valign="bottom" width="12%"> (4,210,374 </td> <td align="left" style="BORDER-RIGHT: #000000 1px solid" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Recoveries by return of products from customer</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (895,378 </td> <td align="left" bgcolor="#e6efff" style="BORDER-RIGHT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">Credited to condensed consolidated statements of operations</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> (1,357,666 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Foreign exchange adjustment</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (244,809 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">Balance at end of the period</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 16,132,327 </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroTwoTwoFourZeroZerohTwonrThreeNThVCOneFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -244809 </cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroTwoTwoFourZeroZerohTwonrThreeNThVCOneFive>
<cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroTwoTwoFourZeroZeroJsTbswTQRNxb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 16132327 </cbak:ScheduleOfAnalysisOfTheAllowanceForDoubtfulAccountsZeroTwoTwoFourZeroZeroJsTbswTQRNxb>
<us-gaap:InventoryDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>4. Inventories</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Inventories as of September 30, 2013 and March 31, 2014 consisted of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Raw materials</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 9,732,211 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 7,217,310 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Work-in-progress</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="13%"> 9,220,019 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="13%"> 9,841,108 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Finished goods</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 38,322,957 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 25,545,910 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 57,275,187 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 42,604,328 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the three months ended March 31, 2013 and 2014, obsolete inventory write-downs to lower of cost or market of $6,520,619 and $1,008,589, respectively, were charged to cost of revenues. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the six months ended March 31, 2013 and 2014, obsolete inventory write-downs to lower of cost or market of $25,795,764 and $5,647,009, respectively, were charged to cost of revenues. </p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Raw materials</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 9,732,211 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="13%"> 7,217,310 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Work-in-progress</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="13%"> 9,220,019 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="13%"> 9,841,108 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Finished goods</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 38,322,957 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="13%"> 25,545,910 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 57,275,187 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="13%"> 42,604,328 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
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<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeroXxSzhSixTwoJEightbkN contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 7217310 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeroXxSzhSixTwoJEightbkN>
<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeromThreeThreeNineNRThreerSFourGZero contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 9220019 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeromThreeThreeNineNRThreerSFourGZero>
<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeroqcTSixmBNineqsJQFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 9841108 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeroqcTSixmBNineqsJQFour>
<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZerosTWOneFivexSevenVMmQh contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 38322957 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZerosTWOneFivexSevenVMmQh>
<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZerolwrHlSevenFiveLlyZeroz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 25545910 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZerolwrHlSevenFiveLlyZeroz>
<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZerofHMdFiveSevenTTwoOneLcEight contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 57275187 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZerofHMdFiveSevenTTwoOneLcEight>
<cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeroMNTwobnXBTWNEightX contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 42604328 </cbak:ScheduleOfInventoriesZeroTwoTwoFourZeroZeroMNTwobnXBTWNEightX>
<cbak:InventoriesZeroTwoTwoFourZeroZerofynwLPJtmOnewJ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6520619 </cbak:InventoriesZeroTwoTwoFourZeroZerofynwLPJtmOnewJ>
<cbak:InventoriesZeroTwoTwoFourZeroZeroZeroEightRdSZmxncKg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1008589 </cbak:InventoriesZeroTwoTwoFourZeroZeroZeroEightRdSZmxncKg>
<cbak:InventoriesZeroTwoTwoFourZeroZeroRMKKfVZGRKZerox contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 25795764 </cbak:InventoriesZeroTwoTwoFourZeroZeroRMKKfVZGRKZerox>
<cbak:InventoriesZeroTwoTwoFourZeroZeroFourFiveFourlFourcpSixWThreeXb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5647009 </cbak:InventoriesZeroTwoTwoFourZeroZeroFourFiveFourlFourcpSixWThreeXb>
<cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>5. Prepayments and Other Receivables</b> </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>Note</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prepayments for raw materials and others</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 3,466,177 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 1,637,881 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Staff advances</td> <td align="center" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="center" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 701,923 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 985,344 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prepaid operating expenses</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 292,049 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 129,294 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Advance to an unrelated third party</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%">(a)</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 1,169,798 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3,204,102 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Advance to a related party</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">(b)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 885,052 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 2,287,903 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Consideration receivable</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%">(c)</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 6,483,507 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 6,384,215 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Net assets of BAK Canada held by trustee</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">(d)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 1,043,833 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 1,297,937 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Value added tax recoverable</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 4,295,390 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3,796,135 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Rental receivable from Research and Development Test Centre</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 37,239 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 338,125 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Others</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 1,371,790 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 1,610,349 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 19,746,758 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 21,671,285 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Less: Allowance for doubtful accounts</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (1,980,914 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (1,939,655 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 17,765,844 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 19,731,630 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td valign="top" width="5%">(a)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Advances to unrelated third parties were interest-free, unsecured and repayable on demand.</p> </td> </tr> <tr> <td valign="top" width="5%">(b)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> As of September 30 and March 31, 2014, the Company advanced to Tianjin BAK New Energy Research Institute Co., Ltd (Tianjin New Energy), a related party under the common control of Mr. Xiangqian Li (Mr. Li), the Company's CEO, an amount of $885,052 and $2,287,903 respectively which were interest-free, unsecured and repayable on demand. </p> </td> </tr> <tr> <td valign="top" width="5%">(c)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> On August 27, 2013, the Company completed the equity transfer of Tianjin Meicai to Tianjin Zhantuo International Trading Co., Ltd. (Tianjin Zhantuo), an unrelated third party. As of September 30, 2013 and March 31, 2014, the remaining consideration receivable was $6,483,507 and $6,384,215 (RMB39.7 million). The amount was interest-free, repayable on September 26, 2013 (30 days upon completion) and pledged for advance from Tianjin Zhantuo (Note 10(e)). </p> </td> </tr> <tr> <td valign="top" width="5%">(d)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">BAK Canada filed for bankruptcy on March 28, 2013. As of September 30, 2013 and March 31, 2014, its net assets were held under the custody of its trustee.</p> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">An analysis of the allowance for doubtful accounts is as follows:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom">                                                                                                            </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="14%">Six months ended March 31, 2014</td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Balance at beginning of the period</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="14%"> 1,980,914 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Provision for the period</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="14%"> 20,667 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Recovery for the period</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="14%"> (31,805 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">Foreign exchange adjustment</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="14%"> (30,121 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Balance at end of the period</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="14%"> 1,939,655 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
</cbak:PrepaymentsAndOtherReceivablesAndRecoverableFromLoanGuaranteeTextBlock>
<us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>Note</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prepayments for raw materials and others</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 3,466,177 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 1,637,881 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Staff advances</td> <td align="center" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="center" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 701,923 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 985,344 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prepaid operating expenses</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 292,049 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 129,294 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Advance to an unrelated third party</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%">(a)</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 1,169,798 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3,204,102 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Advance to a related party</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">(b)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 885,052 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 2,287,903 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Consideration receivable</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%">(c)</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 6,483,507 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 6,384,215 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Net assets of BAK Canada held by trustee</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">(d)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 1,043,833 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 1,297,937 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Value added tax recoverable</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 4,295,390 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3,796,135 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Rental receivable from Research and Development Test Centre</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 37,239 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 338,125 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Others</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 1,371,790 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 1,610,349 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 19,746,758 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 21,671,285 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Less: Allowance for doubtful accounts</td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (1,980,914 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (1,939,655 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="center" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 17,765,844 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 19,731,630 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom">                                                                                                            </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="14%">Six months ended March 31, 2014</td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Balance at beginning of the period</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="14%"> 1,980,914 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Provision for the period</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="14%"> 20,667 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Recovery for the period</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="14%"> (31,805 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">Foreign exchange adjustment</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="14%"> (30,121 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Balance at end of the period</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="14%"> 1,939,655 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
</cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesTableTextBlock>
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<cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeroWkDvxPRXvWSFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 20667 </cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeroWkDvxPRXvWSFive>
<cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeroFgnNJTwonCvKZZ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -31805 </cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeroFgnNJTwonCvKZZ>
<cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeronfCEightDRhOneZJtn contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -30121 </cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeronfCEightDRhOneZJtn>
<cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeroFivetHNinelWgPLhyX contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1939655 </cbak:ScheduleOfAnalysisOfAllowanceForDoubtuflAccountsForOtherReceivablesZeroTwoTwoFourZeroZeroFivetHNinelWgPLhyX>
<cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeroXdsNwCqpkcWZ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 885052 </cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeroXdsNwCqpkcWZ>
<cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeronQEightmgTvTtTFc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2287903 </cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeronQEightmgTvTtTFc>
<cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeroLZrgBrqQThreescn contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6483507 </cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeroLZrgBrqQThreescn>
<cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZerodGcZerolRDWMfHC contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6384215 </cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZerodGcZerolRDWMfHC>
<cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeroGxRJTnlThreedKHX contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 39700000 </cbak:PrepaymentsAndOtherReceivablesZeroTwoTwoFourZeroZeroGxRJTnlThreedKHX>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>6. Property, Plant and Equipment, net</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Property, plant and equipment as of September 30, 2013 and March 31, 2014 consisted of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Buildings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 152,128,751 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 153,178,821 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Machinery and equipment</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 125,617,004 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 123,860,772 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Office equipment</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 2,520,480 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 2,925,405 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Motor vehicles</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 1,722,492 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 1,736,098 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 281,988,727 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 281,701,096 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accumulated depreciation</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> (123,715,978 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> (127,006,350 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Construction in progress</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 11,321,396 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 18,802,597 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Prepayment for acquisition of property, plant and equipment</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 558,013 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 3,970,186 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Carrying amount</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 170,152,158 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 177,467,529 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td align="left" height="1" valign="top" width="5%"> <i>(i)</i> </td> <td height="1"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> <i>Depreciation expense is included in the condensed consolidated statements of operations and comprehensive loss as follows:</i> </p> </td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="5%"> </td> <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="23%"> </td> <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="23%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="center" nowrap="nowrap" style="border-top-style: none; border-top-width: medium" valign="bottom" width="5%"> </td> <td align="center" nowrap="nowrap" style="border-top-style: none; border-top-width: medium" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" valign="bottom" width="23%">Three months ended March 31,</td> <td align="center" nowrap="nowrap" style="border-top-style: none; border-top-width: medium" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="23%">Six months ended March 31,</td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">Cost of revenues</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 3,452,718 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 1,716,070 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 7,394,524 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 3,290,721 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom">Research and development expenses</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 143,699 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 132,043 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 280,416 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 247,554 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">Sales and marketing expenses</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 34,271 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 28,061 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 66,853 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 56,837 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom">General and administrative expenses</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 809,783 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 840,414 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 1,616,448 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 1,690,180 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,440,471 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 2,716,588 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 9,358,241 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 5,285,292 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td valign="top" width="5%">(ii)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> The Company's Research and Development Test Centre in Shenzhen was completed in July 2013. The Company leased out a substantial part of the Research and Development Test Centre to third party tenants, for a period from three to ten years, and recognized rental income of $1.4 million for the three months ended March 31, 2014 and $2.6 million for the six months ended March 31, 2014. As of September 30, 2013 and March 31, 2014, the Company had also received $715,398 and $1,200,176, respectively in rental deposits from its tenants. </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td width="5%"> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">The following schedule provides an analysis of the Company's investment in property on operating leases by major classes as of March 31, 2014:</p> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">Buildings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 44,619,829 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">Less: Accumulated depreciation</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> (605,555 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> 44,014,274 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The following is a schedule by years of minimum future rentals on noncancelable operating leases as of March 31, 2014.</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">Year ending September 30,</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">  2014</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 2,869,498 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">  2015</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,738,995 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">  2016</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,712,258 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">  2017</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,274,237 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">  2018</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 4,743,803 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">   Later years</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> 6,270,239 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> 30,609,030 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td align="left" height="13" valign="top" width="5%"> <i>(iii)</i> </td> <td height="13"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> <i>Construction in Progress</i> </p> </td> </tr> <tr> <td height="15" width="5%"> </td> <td height="15"> </td> </tr> <tr> <td height="15" width="5%"> </td> <td height="15"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Construction in progress as of September 30, 2013 and March 31, 2014 was mainly comprised of capital expenditures for the automation production line of BAK Tianjin and the site of Dalian BAK Power.</p> </td> </tr> <tr> <td height="15" width="5%"> </td> <td height="15"> </td> </tr> <tr> <td height="15" width="5%"> </td> <td height="15"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> For the three months ended March 31, 2013 and 2014, the Company capitalized interest of $659,803 and $85,420, respectively, to the cost of construction in progress. </p> </td> </tr> <tr> <td height="15" width="5%"> </td> <td height="15"> </td> </tr> <tr> <td height="15" width="5%"> </td> <td height="15"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> For the six months ended March 31, 2013 and 2014, the Company capitalized interest of $1,369,663 and $318,500, respectively, to the cost of construction in progress. </p> </td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td valign="top" width="5%"> <i>(iv)</i> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> <i>Impairment charge</i> </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td width="5%"> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> During the course of the Company's strategic review of its operations, the Company assessed the recoverability of the carrying value of the Company's property, plant and equipment. The impairment charge, if existed, represented the excess of carrying amounts of the Company's property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company's production facilities. The Company charged impairment losses of $11.4 million and $11.4 million for the three and six months ended March 31, 2013, respectively. The impairment charge represented the excess of carrying amounts of the Company's property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company's production facilities in Shenzhen primarily for the production of aluminum-case cells. The Company believes that there was no further impairment for the three and six months ended March 31, 2014. </p> </td> </tr> </table>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Buildings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 152,128,751 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 153,178,821 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Machinery and equipment</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 125,617,004 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 123,860,772 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Office equipment</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 2,520,480 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 2,925,405 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Motor vehicles</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 1,722,492 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 1,736,098 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 281,988,727 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 281,701,096 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accumulated depreciation</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> (123,715,978 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> (127,006,350 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Construction in progress</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 11,321,396 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 18,802,597 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Prepayment for acquisition of property, plant and equipment</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 558,013 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 3,970,186 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Carrying amount</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 170,152,158 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 177,467,529 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroqwNineqyCTVLxNG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 125617004 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroqwNineqyCTVLxNG>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerodDgThreeMCBRfqQThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 123860772 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerodDgThreeMCBRfqQThree>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerobzZeroZeroggVnVCBFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2520480 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerobzZeroZeroggVnVCBFour>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerortlkFiveZCpgNinelr contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2925405 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerortlkFiveZCpgNinelr>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerovTwoFtyCNSWEightgl contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1722492 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerovTwoFtyCNSWEightgl>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerovqNinercfnPpSevenZeroQ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1736098 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerovqNinercfnPpSevenZeroQ>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroEightnTwoFiveGGZeroCcQOneS contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 281988727 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroEightnTwoFiveGGZeroCcQOneS>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroGTcxDNZerogtXnm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 281701096 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroGTcxDNZerogtXnm>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroMzZFourZJThreesymvg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -123715978 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroMzZFourZJThreesymvg>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroFourtSixyHSDDNyyt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -127006350 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroFourtSixyHSDDNyyt>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerobZeroJLbTwoTNVLTq contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 11321396 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerobZeroJLbTwoTNVLTq>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroFrZSevenwpHNWnqW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 18802597 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroFrZSevenwpHNWnqW>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroCRVKsdFWhLZTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 558013 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroCRVKsdFWhLZTwo>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroEightnNinexTXxmxNineSd contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3970186 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeroEightnNinexTXxmxNineSd>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeromtVvZbFrbFmB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 170152158 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZeromtVvZbFrbFmB>
<cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerofVpFOneqrWXFxr contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 177467529 </cbak:ScheduleOfPropertyPlantAndEquipmentZeroTwoTwoFourZeroZerofVpFOneqrWXFxr>
<cbak:ScheduleOfDepreciationExpenseTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="5%"> </td> <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="23%"> </td> <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="23%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="center" nowrap="nowrap" style="border-top-style: none; border-top-width: medium" valign="bottom" width="5%"> </td> <td align="center" nowrap="nowrap" style="border-top-style: none; border-top-width: medium" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" valign="bottom" width="23%">Three months ended March 31,</td> <td align="center" nowrap="nowrap" style="border-top-style: none; border-top-width: medium" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="23%">Six months ended March 31,</td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">Cost of revenues</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 3,452,718 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 1,716,070 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 7,394,524 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 3,290,721 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom">Research and development expenses</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 143,699 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 132,043 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 280,416 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 247,554 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">Sales and marketing expenses</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 34,271 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 28,061 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 66,853 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 56,837 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom">General and administrative expenses</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 809,783 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 840,414 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 1,616,448 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 1,690,180 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,440,471 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 2,716,588 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 9,358,241 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 5,285,292 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
</cbak:ScheduleOfDepreciationExpenseTableTextBlock>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerowThreeTgnzqTmCvy contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3452718 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerowThreeTgnzqTmCvy>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroBLTqmThreeWtylTOne contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1716070 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroBLTqmThreeWtylTOne>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroQCWRhdDPCGThreeF contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 7394524 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroQCWRhdDPCGThreeF>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroTSevenvlTGmNHKbg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3290721 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroTSevenvlTGmNHKbg>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroDZlfNWbTdLMThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 143699 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroDZlfNWbTdLMThree>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroxSixLnRTqxqttTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 132043 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroxSixLnRTqxqttTwo>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroyLThreehVSevenThmJFiveQ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 280416 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroyLThreehVSevenThmJFiveQ>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroZytgfhzEightzMFm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 247554 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroZytgfhzEightzMFm>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroQFPdEightNineWThreeGhtf contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 34271 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroQFPdEightNineWThreeGhtf>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroTwoThreePlLGSTFivegOneT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 28061 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroTwoThreePlLGSTFivegOneT>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroVCTwodtVGrwbThreec contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 66853 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroVCTwodtVGrwbThreec>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroSixTwoqThreeqSixlkFtzNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 56837 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroSixTwoqThreeqSixlkFtzNine>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroSixKvPbThreeLJTOnekl contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 809783 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroSixKvPbThreeLJTOnekl>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroqNineWJOneLfwVNZeroc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 840414 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroqNineWJOneLfwVNZeroc>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerohprxkRZeroSixmXhc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1616448 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerohprxkRZeroSixmXhc>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroZeroNineTwoEightHLzSevenGSixBk contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1690180 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroZeroNineTwoEightHLzSevenGSixBk>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerokMTwoFourMKlbNFCB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4440471 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerokMTwoFourMKlbNFCB>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroHNSwKTsDcBSP contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2716588 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroHNSwKTsDcBSP>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerowXwJBThreeySvKRy contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 9358241 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZerowXwJBThreeySvKRy>
<cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroQVsNhVPklSevenBy contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5285292 </cbak:ScheduleOfDepreciationExpenseZeroTwoTwoFourZeroZeroQVsNhVPklSevenBy>
<us-gaap:ScheduleOfPropertySubjectToOrAvailableForOperatingLeaseTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">Buildings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 44,619,829 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">Less: Accumulated depreciation</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> (605,555 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> 44,014,274 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfPropertySubjectToOrAvailableForOperatingLeaseTextBlock>
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<cbak:ScheduleOfInvestmentPropertyInOperatingLeasesZeroTwoTwoFourZeroZerovcHsGSixkhRSixMb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -605555 </cbak:ScheduleOfInvestmentPropertyInOperatingLeasesZeroTwoTwoFourZeroZerovcHsGSixkhRSixMb>
<cbak:ScheduleOfInvestmentPropertyInOperatingLeasesZeroTwoTwoFourZeroZeroTdnMcTwoQzZeroFivepN contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 44014274 </cbak:ScheduleOfInvestmentPropertyInOperatingLeasesZeroTwoTwoFourZeroZeroTdnMcTwoQzZeroFivepN>
<us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">Year ending September 30,</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">  2014</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 2,869,498 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">  2015</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,738,995 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">  2016</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,712,258 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">  2017</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,274,237 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">  2018</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 4,743,803 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" valign="bottom">   Later years</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> 6,270,239 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td width="5%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="12%"> 30,609,030 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZerowtSixNineRGkhPFivenTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5712258 </cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZerowtSixNineRGkhPFivenTwo>
<cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZerokhcvSevenOneSixxRcTwoR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5274237 </cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZerokhcvSevenOneSixxRcTwoR>
<cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZerosTvThzlltRHFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4743803 </cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZerosTvThzlltRHFive>
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<cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZeroNHtSZeroqGCfwhN contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 30609030 </cbak:ScheduleOfMinimumFutureRentalPaymentsForOperatingLeasesZeroTwoTwoFourZeroZeroNHtSZeroqGCfwhN>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroJSixfSixyKMbFHKB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 1400000 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroJSixfSixyKMbFHKB>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerolbEightbpDvKFDZeroTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 2600000 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerolbEightbpDvKFDZeroTwo>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerorCvDnTFrdRXv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 715398 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerorCvDnTFrdRXv>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerofKNineZLRDFourKSixJQ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1200176 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerofKNineZLRDFourKSixJQ>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroSixdXtVThreeFXQFlW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 659803 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroSixdXtVThreeFXQFlW>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroGhSTwoZXdFourLWTFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 85420 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroGhSTwoZXdFourLWTFive>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroHSevenZEightbzkVslDFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1369663 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroHSevenZEightbzkVslDFive>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerokBSevenVSDSixfCTnp contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 318500 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZerokBSevenVSDSixfCTnp>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroFOneBfTlrrFNinewp contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 11400000 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeroFOneBfTlrrFNinewp>
<cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeromwkVOnebxPDBzs contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 11400000 </cbak:PropertyPlantAndEquipmentNetZeroTwoTwoFourZeroZeromwkVOnebxPDBzs>
<cbak:PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>7. Prepaid Land Use Rights, net</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Prepaid land use rights as of September 30, 2013 and March 31, 2014 consisted of the followings:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prepaid land use rights</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 26,531,009 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 26,124,697 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accumulated amortization</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (3,861,916 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (4,065,580 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 22,669,093 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 22,059,117 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Less: Classified as current assets</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (736,334 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (744,495 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 21,932,759 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 21,314,622 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Amortization expenses of the prepaid land use rights were $391,519 and $133,285 for the three months ended March 31, 2013 and 2014 and $577,454 and $268,008 for the six months ended March 31, 2013 and 2014, respectively. </p>
</cbak:PrepaidLandUseRightsNetAndAssetsAndLiabilitiesHeldForSaleTextBlock>
<cbak:ScheduleOfPrepaidLandUseRightsTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prepaid land use rights</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 26,531,009 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 26,124,697 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accumulated amortization</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (3,861,916 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (4,065,580 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 22,669,093 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 22,059,117 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Less: Classified as current assets</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (736,334 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (744,495 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 21,932,759 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 21,314,622 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfPrepaidLandUseRightsZeroTwoTwoFourZeroZeroTpSyXZMzrSevenxB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 26124697 </cbak:ScheduleOfPrepaidLandUseRightsZeroTwoTwoFourZeroZeroTpSyXZMzrSevenxB>
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<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>8. Intangible Assets, net</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets as of September 30, 2013 and March 31, 2014 consist of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Trademarks, computer software and technology</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 1,430,756 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 1,424,475 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accumulated amortization</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (699,872 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (782,368 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 730,884 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 642,107 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets represent the trademarks, computer software and technology used for battery production and research.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Amortization expenses were $54,149 and $46,279 for the three months ended March 31, 2013 and 2014 and $86,817 and $95,061 for the six months ended March 31, 2013 and 2014, respectively. </p>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Trademarks, computer software and technology</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 1,430,756 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 1,424,475 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accumulated amortization</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (699,872 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (782,368 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 730,884 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 642,107 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock>
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<cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroGwTwoSevenGSixFiveKzcWM contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1424475 </cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroGwTwoSevenGSixFiveKzcWM>
<cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZerozTQBSyZqnfOneP contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -699872 </cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZerozTQBSyZqnfOneP>
<cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroqMLmqPJDOneThreeFivex contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -782368 </cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroqMLmqPJDOneThreeFivex>
<cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroVKqTqFSixCFHtM contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 730884 </cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroVKqTqFSixCFHtM>
<cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroqmmKkzZdGFivenThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 642107 </cbak:SdcheduleOfIntangibleAssetsZeroTwoTwoFourZeroZeroqmmKkzZdGFivenThree>
<cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeroBcqrqycwJXSNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 54149 </cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeroBcqrqycwJXSNine>
<cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeronDWhkTwoywFourPTwop contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 46279 </cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeronDWhkTwoywFourPTwop>
<cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeronQfvNHyBbXbSeven contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 86817 </cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeronQfvNHyBbXbSeven>
<cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeroWtTwoCThreeGMFourTZJG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 95061 </cbak:IntangibleAssetsNetZeroTwoTwoFourZeroZeroWtTwoCThreeGMFourTZJG>
<us-gaap:ShortTermDebtTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>9. Short-term Loans</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of September 30, 2013 and March 31, 2014, the Company had several short-term bank loans with aggregate outstanding balances of $151,404,677 and $65,312,163, respectively. The loans were primarily obtained for general working capital, carried at interest rates ranging from 5.88% to 15.00% per annum, and had maturity dates ranging from 9 to 12 months. The loans are guaranteed by Mr. Li, the Company's CEO, BAK International (TJ) Ltd and BAK International Ltd. These facilities were also secured by the Company's assets with the following carrying values: </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Inventories</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 24,505,399 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 16,086,740 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accounts receivable, net</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 31,392,774 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> - </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Machinery and equipment, net</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 12,211,038 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 3,120,875 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Land use rights, buildings and construction in progress of BAK Industrial Park</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 87,763,440 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 85,198,358 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Land use rights and buildings of Research and Development Test Centre</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 43,143,525 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Land use rights #1 and buildings of Tianjin Industrial Park Zone</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 17,857,940 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> - </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 216,874,116 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 104,405,973 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the three months ended March 31, 2013 and 2014, interest expenses of $2,519,625 and $1,845,480, respectively, were incurred on the Company's short-term bank borrowings. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the six months ended March 31, 2013 and 2014, interest expenses of $5,716,558 and $4,591,849, respectively, were incurred on the Company's short-term bank borrowings. </p>
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<us-gaap:ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Inventories</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 24,505,399 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 16,086,740 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Accounts receivable, net</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 31,392,774 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> - </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Machinery and equipment, net</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 12,211,038 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 3,120,875 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Land use rights, buildings and construction in progress of BAK Industrial Park</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 87,763,440 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 85,198,358 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Land use rights and buildings of Research and Development Test Centre</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 43,143,525 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Land use rights #1 and buildings of Tianjin Industrial Park Zone</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 17,857,940 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> - </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 216,874,116 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 104,405,973 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfQuantitativeInformationAboutFinancialAssetsAndAssociatedLiabilitiesAccountedForAsSecuredBorrowingsTextBlock>
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<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>10. Other short-term loans, Accrued Expenses and Other Payables</b> </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td valign="top" width="5%">(i)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Other short-term loans as of September 30, 2013 and March 31, 2014 consisted of the following:</p> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" width="2%"> </td> <td align="left" valign="bottom" width="53%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <i>Note</i> </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <i>September 30, 2013</i> </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <i>March 31, 2014</i> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" colspan="2"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="8%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="14%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="14%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen Huo Huang Import & Export Co., Ltd.</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom">(a)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" valign="bottom"> 24,160,595 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" valign="bottom"> 21,458,008 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> </td> <td align="left" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Gold State Securities Limited</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom">(b)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 2,450,540 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 2,413,011 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"></td> <td align="left" valign="bottom">Shenzhen Wellgain Industrial Co., Ltd.</td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom">(c)</td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> 816,847 </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> - </td> <td align="left" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen De Dao Trading Co., Ltd. (former supplier of the Company)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 816,847 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"></td> <td align="left" valign="bottom">Mr. Jinghui Wang</td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom">(d)</td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> - </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> 83,651,046 </td> <td align="left" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Tianjin Zhantuo International Trading Co., Ltd</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom">(e)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 19,223,654 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"></td> <td align="left" valign="bottom">Others</td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> 37,493 </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> - </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom"> 28,282,322 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom"> 126,745,719 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">(ii) Accrued expenses and other payables as of September 30, 2013 and March 31, 2014 consisted of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="center" style="BORDER-BOTTOM: #000000 1px solid"> <i>Note</i> </td> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> <i>September 30, 2013</i> </td> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> <i>March 31, 2014</i> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> </tr> <tr> <td> </td> <td width="1%"> </td> <td align="center" width="8%"> </td> <td width="2%"> </td> <td width="1%"> </td> <td width="14%"> </td> <td width="2%"> </td> <td width="1%"> </td> <td width="14%"> </td> <td width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Construction costs payable</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff">$</td> <td align="right" bgcolor="#e6efff"> 5,894,919 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff">$</td> <td align="right" bgcolor="#e6efff"> 13,313,921 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Equipment purchase payable</td> <td align="left"> </td> <td align="center"> </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 5,359,816 </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 5,280,788 </td> <td align="left"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Customer deposits</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 2,038,387 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 3,178,037 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Other payables and accruals</td> <td align="left"> </td> <td align="center">(f)</td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 5,400,459 </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 7,953,461 </td> <td align="left"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Accrued loan interest</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff">(g)</td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 246,027 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 6,394,145 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Accrued staff costs</td> <td align="left"> </td> <td align="center"> </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 3,869,318 </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 4,026,506 </td> <td align="left"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Other long-term payables, current portion (Note 12)</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 24,525,004 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 24,149,414 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Deferred revenue, current portion</td> <td align="left"> </td> <td align="center"> </td> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> 346,509 </td> <td align="left"> </td> <td align="left"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> 341,203 </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3">$</td> <td align="right" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3"> 47,680,439 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3">$</td> <td align="right" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3"> 64,637,475 </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of September 30, 2013 and March 31, 2014, the Company had advances from unrelated parties of $28,282,322 and $126,745,719, respectively, all of which are unsecured, non- interest bearing and repayable on demand except for: </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td valign="top" width="5%">(a)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> A loan from Shenzhen Huo Huang Import & Export Co., Ltd. (Huo Huang) that bears interest at 18% per annum; </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td valign="top" width="5%">(b)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> A loan from Gold State Securities Limited that bears interest at 2.31% per annum, secured by fixed deposits of the same amount plus interest placed with a bank (Note 2) and guaranteed by Mr. Xiangqian Li; </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td valign="top" width="5%">(c)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> A loan of $3,267,387 (RMB20 million) from Shenzhen Wellgain Industrial Co., Ltd. which was interest bearing at 0.5% per month and repayable by July 9, 2013, guaranteed by Mr. Xiangqian Li and Mr. Chunzhi Zhang. The Company repaid principal of $2,450,540 and default interest of $201,958 prior to September 30, 2013, and repaid the remaining balance of $816,847 on October 21, 2013; </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td valign="top" width="5%">(d)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> Pursuant to loan agreements dated December 17, 2013 and January 8, 2014 with Mr. Jinghui Wang, the sole shareholder of the potential buyer of BAK International, whereby Mr. Wang agreed to lend the Company a total of $83.7 million (RMB520 million) which is secured by the Company's 100% equity interest in BAK International and guaranteed by BAK International and the Company, bearing interest at 20% per annum and repayable by March 31, 2014 (Note 1); </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td valign="top" width="5%">(e)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> On November 18, 2013, the Company entered into a Memorandum of Understanding agreement with Tianjin Zhantuo. Pursuant to the agreement, the Company is planning to sell its Tianjin campus land use rights and properties at RMB150 million (approximately $24.1 million) to Tianjin Zhantuo. Prior to the completion of the transaction, Tianjin Zhantuo agreed to provide loan financing to the Company to the extent of $20.9 million (RMB130 million) to help the Company repay the bank loans upon maturities. On November 20, 2013 and January 20, 2014, the Company and Tianjin Zhantuo entered into loan agreements relating to loans in the amount of $19.2 million (RMB119.5 million), which are interest-free, secured by the other receivable due from Tianjin Zhantuo amounting $6.4 million (RMB39.7 million) (Note 5(c)) and repayable on demand; </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td valign="top" width="5%">(f)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> Other payables and accruals as of September 30, 2013 and March 31, 2014 included a payable for liquidated damages of approximately $1,210,000. </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td width="5%"> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the 2006 Form 10-K). After the filing of the 2006 Form 10-K, the Company's previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of September 30, 2013 and March 31, 2003, no liquidated damages relating to both events have been paid. </p> </td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td width="5%"> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> On November 9, 2007, the Company completed a private placement for the gross proceeds to the Company of $13,650,000 by selling 3,500,000 shares of common stock at the price of $3.90 per share. Roth Capital Partners, LLC acted as the Company's exclusive financial advisor and placement agent in connection with the private placement and received a cash fee of $819,000. The Company may have become liable for liquidated damages to certain shareholders whose shares were included in a resale registration statement on Form S-3 that the Company filed pursuant to a registration rights agreement that the Company entered into with such shareholders in November 2007. Under the registration rights agreement, among other things, if a registration statement filed pursuant thereto was not declared effective by the SEC by the 100th calendar day after the closing of the Company's private placement on November 9, 2007, or the Effectiveness Deadline, then the Company would be liable to pay partial liquidated damages to each such investor of (a) 1.5% of the aggregate purchase price paid by such investor for the shares it purchased on the one month anniversary of the Effectiveness Deadline; (b) an additional 1.5% of the aggregate purchase price paid by such investor every thirtieth day thereafter (pro rated for periods totaling less than thirty days) until the earliest of the effectiveness of the registration statement, the ten-month anniversary of the Effectiveness Deadline and the time that the Company is no longer required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations; and (c) 0.5% of the aggregate purchase price paid by such investor for the shares it purchased in our November 2007 private placement on each of the following dates: the ten-month anniversary of the Effectiveness Deadline and every thirtieth day thereafter (pro rated for periods totaling less than thirty days), until the earlier of the effectiveness of the registration statement and the time that the Company no longer is required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations. Such liquidated damages would bear interest at the rate of 1% per month (prorated for partial months) until paid in full. </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td width="5%"> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> On December 21, 2007, pursuant to the registration rights agreement, the Company filed a registration statement on Form S-3, which was declared effective by the SEC on May 7, 2008. As a result, the Company estimated liquidated damages amounting to $561,174 for the November 2007 registration rights agreement. As of September 30, 2013 and March 31, 2014, the Company had settled the liquidated damages with all the investors and the remaining provision of approximately $159,000 was included in other payables and accruals; and </p> </td> </tr> <tr> <td width="5%"> </td> <td> </td> </tr> <tr> <td valign="top" width="5%">(g)</td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> The balance as of March 31, 2014 mainly represented accrued interest of $2.1 million and $4.0 million on borrowings from Shenzhen Huo Huang Import & Export Co., Ltd. and Mr. Jinghui Wang, respectively. </p> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the three months ended March 31, 2013 and 2014, interest expense of $nil and $4,994,006, respectively, was incurred on the Company's advances from unrelated third parties. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the six months ended March 31, 2013 and 2014, interest expense of $nil and $6,537,974, respectively, was incurred on the Company's advances from unrelated third parties. </p>
</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
<us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" width="2%"> </td> <td align="left" valign="bottom" width="53%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="center" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <i>Note</i> </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <i>September 30, 2013</i> </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> <i>March 31, 2014</i> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" colspan="2"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="center" valign="bottom" width="8%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="14%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="14%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen Huo Huang Import & Export Co., Ltd.</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom">(a)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" valign="bottom"> 24,160,595 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" valign="bottom"> 21,458,008 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> </td> <td align="left" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Gold State Securities Limited</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom">(b)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 2,450,540 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 2,413,011 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"></td> <td align="left" valign="bottom">Shenzhen Wellgain Industrial Co., Ltd.</td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom">(c)</td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> 816,847 </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> - </td> <td align="left" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen De Dao Trading Co., Ltd. (former supplier of the Company)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 816,847 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"></td> <td align="left" valign="bottom">Mr. Jinghui Wang</td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom">(d)</td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> - </td> <td align="left" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="right" valign="bottom"> 83,651,046 </td> <td align="left" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"></td> <td align="left" bgcolor="#e6efff" valign="bottom">Tianjin Zhantuo International Trading Co., Ltd</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="center" bgcolor="#e6efff" valign="bottom">(e)</td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="right" bgcolor="#e6efff" valign="bottom"> 19,223,654 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left"></td> <td align="left" valign="bottom">Others</td> <td align="left" valign="bottom"> </td> <td align="center" valign="bottom"> </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> 37,493 </td> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> - </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom"> 28,282,322 </td> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom"> 126,745,719 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom"> </td> </tr> </table>
</us-gaap:ScheduleOfShortTermDebtTextBlock>
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<cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZeroZcTPvWxNineVNOnec contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 19223654 </cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZeroZcTPvWxNineVNOnec>
<cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZeronHLvgmSevenlCGHSix contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 37493 </cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZeronHLvgmSevenlCGHSix>
<cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZeroBlxSWrNineTwZeroDZ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZeroBlxSWrNineTwZeroDZ>
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<cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZerobThreeZQmFSQtDwEight contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 126745719 </cbak:ScheduleOfOtherShorttermLoanZeroTwoTwoFourZeroZerobThreeZQmFSQtDwEight>
<us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="center" style="BORDER-BOTTOM: #000000 1px solid"> <i>Note</i> </td> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> <i>September 30, 2013</i> </td> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> <i>March 31, 2014</i> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> </tr> <tr> <td> </td> <td width="1%"> </td> <td align="center" width="8%"> </td> <td width="2%"> </td> <td width="1%"> </td> <td width="14%"> </td> <td width="2%"> </td> <td width="1%"> </td> <td width="14%"> </td> <td width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Construction costs payable</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff">$</td> <td align="right" bgcolor="#e6efff"> 5,894,919 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff">$</td> <td align="right" bgcolor="#e6efff"> 13,313,921 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Equipment purchase payable</td> <td align="left"> </td> <td align="center"> </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 5,359,816 </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 5,280,788 </td> <td align="left"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Customer deposits</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 2,038,387 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 3,178,037 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Other payables and accruals</td> <td align="left"> </td> <td align="center">(f)</td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 5,400,459 </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 7,953,461 </td> <td align="left"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Accrued loan interest</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff">(g)</td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 246,027 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 6,394,145 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Accrued staff costs</td> <td align="left"> </td> <td align="center"> </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 3,869,318 </td> <td align="left"> </td> <td align="left"> </td> <td align="right"> 4,026,506 </td> <td align="left"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff">Other long-term payables, current portion (Note 12)</td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 24,525,004 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="right" bgcolor="#e6efff"> 24,149,414 </td> <td align="left" bgcolor="#e6efff"> </td> </tr> <tr valign="top"> <td align="left">Deferred revenue, current portion</td> <td align="left"> </td> <td align="center"> </td> <td align="left"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> 346,509 </td> <td align="left"> </td> <td align="left"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid"> 341,203 </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="center" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3">$</td> <td align="right" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3"> 47,680,439 </td> <td align="left" bgcolor="#e6efff"> </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3">$</td> <td align="right" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3"> 64,637,475 </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: double; border-bottom-width: 3"> </td> </tr> </table>
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<cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerolGThreeDHSixNKzKsEight contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 64637475 </cbak:ScheduleOfAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerolGThreeDHSixNKzKsEight>
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<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroZerohGwmFiveGzOnevZeroOne contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 126745719 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroZerohGwmFiveGzOnevZeroOne>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerofFKKFivemsscXZerol contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 0.18 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerofFKKFivemsscXZerol>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroCThreebFFourMThreensTwoSevenc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.0231 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroCThreebFFourMThreensTwoSevenc>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroSevenFourrqZeroMqThreevFourZeroQ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3267387 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroSevenFourrqZeroMqThreevFourZeroQ>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerogNineqgSNineOneEightZPls contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 20000000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerogNineqgSNineOneEightZPls>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroNinebTgKWVyFivezKz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="3"> 0.005 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroNinebTgKWVyFivezKz>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBQDZeroTtqEightnFiveWb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2450540 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBQDZeroTtqEightnFiveWb>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroThreeLTwoThreelNRTDvFours contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 201958 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroThreeLTwoThreelNRTDvFours>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroDvEightzNwTwoNineDqnFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 816847 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroDvEightzNwTwoNineDqnFour>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroFourSevenkNinegMNZeroLvlM contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 83700000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroFourSevenkNinegMNZeroLvlM>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroszgGOneRTwoQmRZeror contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 520000000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroszgGOneRTwoQmRZeror>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerowyNMPnwfrcGD contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 1.00 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerowyNMPnwfrcGD>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroZeroRNineOneTwoZeroFivekkZerowThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 0.20 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroZeroRNineOneTwoZeroFivekkZerowThree>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerozcrdQhVkFivebLSix contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 150000000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerozcrdQhVkFivebLSix>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroTJNylVFourqfEightXf contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 24100000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroTJNylVFourqfEightXf>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBpFourckTyZeronxTwol contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 20900000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBpFourckTyZeronxTwol>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroEightLZOneTNHvZeroZCT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 130000000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroEightLZOneTNHvZeroZCT>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerolWqFSevenmFiveOnexHRC contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 19200000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerolWqFSevenmFiveOnexHRC>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroSevenCpPBXEightNinebKSg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 119500000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroSevenCpPBXEightNinebKSg>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroZerovTwordllWwbFv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 6400000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroZerovTwordllWwbFv>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroyGJvbDSixwkdvw contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 39700000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroyGJvbDSixwkdvw>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBlOnetsGOneZeroMyFivek contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1210000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBlOnetsGOneZeroMyFivek>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerownrbgRZhTtThreeW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1051000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerownrbgRZhTtThreeW>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroFBHRFTwoDEightSevensfh contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 13650000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroFBHRFTwoDEightSevensfh>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroChFourTwoqsCfNxdZero contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 3500000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroChFourTwoqsCfNxdZero>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeronFdPsrTsVKCv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 3.90 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeronFdPsrTsVKCv>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroVwGOneVhJdNineFourvX contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 819000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroVwGOneVhJdNineFourvX>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroSixTXvSXPFiveZZWW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="3"> 0.015 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroSixTXvSXPFiveZZWW>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerocZRrFourMbZeroChSevenNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="3"> 0.015 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerocZRrFourMbZeroChSevenNine>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroEightNineKFourFourHHxOnebSixThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="3"> 0.005 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroEightNineKFourFourHHxOnebSixThree>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroTOnefdbNineThreeTTWhQ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 0.01 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroTOnefdbNineThreeTTWhQ>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroNPBFourxPdpnbTD contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 561174 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroNPBFourxPdpnbTD>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBSixKlZerokhXXMdSeven contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 159000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroBSixKlZerokhXXMdSeven>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroyvZGGlFiveBmvKT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 2100000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroyvZGGlFiveBmvKT>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroDmFivebMSevenyOneSevenFpd contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 4000000 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroDmFivebMSevenyOneSevenFpd>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerofTwogkThXMqSQF contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerofTwogkThXMqSQF>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroNineGGbmGTFourWxLD contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4994006 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroNineGGbmGTFourWxLD>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerolJFPKZeroSevenOnehVQZ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZerolJFPKZeroSevenOnehVQZ>
<cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroFourtbwxghJTxKs contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6537974 </cbak:OtherShorttermLoansAccruedExpensesAndOtherPayablesZeroTwoTwoFourZeroZeroFourtbwxghJTxKs>
<us-gaap:DeferredRevenueDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>11. Deferred Revenue</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Deferred revenue mainly represents a government grant subsidy of $9.0 million (RMB56 million) for costs of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of 35 years. </p>
</us-gaap:DeferredRevenueDisclosureTextBlock>
<cbak:DeferredRevenueZeroTwoTwoFourZeroZeroOnecOnexsCJpcZLThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="-6"> 9000000 </cbak:DeferredRevenueZeroTwoTwoFourZeroZeroOnecOnexsCJpcZLThree>
<cbak:DeferredRevenueZeroTwoTwoFourZeroZeroktOneEightFourNineNineHCkLFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 56000000 </cbak:DeferredRevenueZeroTwoTwoFourZeroZeroktOneEightFourNineNineHCkLFour>
<cbak:DeferredRevenueZeroTwoTwoFourZeroZeroKOnefThreewdqnFfkz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="0"> 35 </cbak:DeferredRevenueZeroTwoTwoFourZeroZeroKOnefThreewdqnFfkz>
<cbak:OtherLongTermPayablesTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>12. Other Long-term Payables</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Other long-term payables as of September 30, 2013 and March 31, 2014 consist of the following:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Advances from the Management Committee of Dalian Economic Zone (the Management Committee)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 24,505,399 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 24,130,110 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Government subsidies received for:-</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="11%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">     -   Automated high-power lithium battery project from the National Development <br/>           and Reform Commission and Ministry of Industry and Information Technology </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 8,145,594 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 8,020,848 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">    -   New energy innovation project from the Ministry of Finance</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 340,217 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 335,006 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">    -   Various lithium battery related projects from various government authorities</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 14,448,005 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 15,347,744 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Others</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 32,252 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 7,926 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 47,471,467 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 47,841,634 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Less: Current portion (Note 10)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (24,525,004 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (24,149,414 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 22,946,463 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 23,692,220 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left">Note:</td> <td align="left" width="95%"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> The Management Committee provided a subsidy of RMB150 million to finance the removal of the Company's production facilities from Tianjin to Dalian. The Company expects that the removal will commence in June 2014 and be completed by September 2014. </p> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company will recognize these grants as income or offset against related expenditures when there are no present or future obligations for the subsidized projects.</p>
</cbak:OtherLongTermPayablesTextBlock>
<cbak:ScheduleOfGovernmentSubsidiariesTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center" nowrap="nowrap" valign="bottom"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Advances from the Management Committee of Dalian Economic Zone (the Management Committee)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 24,505,399 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 24,130,110 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Government subsidies received for:-</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="11%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">     -   Automated high-power lithium battery project from the National Development <br/>           and Reform Commission and Ministry of Industry and Information Technology </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 8,145,594 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 8,020,848 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">    -   New energy innovation project from the Ministry of Finance</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 340,217 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 335,006 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">    -   Various lithium battery related projects from various government authorities</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 14,448,005 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 15,347,744 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Others</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> 32,252 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 7,926 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 47,471,467 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 47,841,634 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Less: Current portion (Note 10)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> (24,525,004 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> (24,149,414 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 22,946,463 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 23,692,220 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<us-gaap:IncomeTaxDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>13. Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> (a) <i>Income taxes in the condensed consolidated statements of comprehensive loss</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company's provision for income taxes consisted of:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">PRC income tax:</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> Current</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 212,816 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%">   - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 244,823 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 16,474 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> Deferred</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,781,450 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,781,450 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 5,994,266 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 6,026,273 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 16,474 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i> United States Tax <br/> </i> </b> China BAK is subject to statutory tax rate of 35% under United States of America tax law. No provision for income taxes in the United States or elsewhere has been made as China BAK had no taxable income for the three and six months ended March 31, 2013 and 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i>Canada States Tax</i> </b> <br/> BAK Canada is subject to statutory tax rate of 38% under Canada tax law. No provision for income taxes in Canada has been made as BAK Canada had no taxable income for the three and six months ended March 31, 2013 and 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i>German States Tax</i> </b> <br/> BAK Europe is subject to 25% statutory tax rate under Germany tax law for the three and six months ended March 31, 2013 and 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i>India Tax</i> </b> <br/> BAK India is subject to 30% statutory tax rate under India tax law. No provision for income taxes in India has been made as BAK India had no taxable income for the three and six months ended March 31, 2013 and 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i> Hong Kong Tax <br/> </i> </b> BAK International and China Asia are subject to Hong Kong profits tax rate of 16.5% . There is no taxable income for both companies for the three and six months ended March 31, 2013 and 2014, thus both companies did not incur any Hong Kong profits tax during the periods presented. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b> <i> PRC Tax <br/> </i> </b> Shenzhen BAK is entitled to a preferential enterprise income tax rate of 15% for the three and six months ended March 31, 2013 and 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> BAK Electronics, BAK Tianjin, BAK Dailin and Dailin BAK Power are subject to an income tax rate of 25%. BAK Electronics and BAK Tianjin did not incur any enterprise income tax for the current period due to cumulative tax losses. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A reconciliation of the provision for income taxes determined at the statutory income tax to the Company's income tax expenses as follows:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Loss before income taxes</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (13,694,111 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (9,264,785 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (41,827,854 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (14,530,353 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">United States federal corporate income tax rate</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Income tax computed at United States statutory corporate income tax rate</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (4,792,939 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (3,242,675 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (14,639,749 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (5,085,624 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Reconciling items:</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Valuation allowance on deferred tax assets</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 5,780,842 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 2,263,757 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 5,781,450 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 3,208,481 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Rate differential for PRC earnings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,726,524 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 905,850 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 8,061,891 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 1,402,408 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Non-deductible expenses</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 2,245,771 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 62,897 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 6,533,103 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 465,630 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Share based payment</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 34,068 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 10,171 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 76,434 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 25,579 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Under-provision in prior year</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 213,144 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Income tax expenses</b> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b> 5,994,266 </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b>   - </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b> 6,026,273 </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b> 16,474 </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of September 30, 2013 and March 31, 2014, the Company's U.S. entity, had net operating loss carry forwards of $2,511,374 and $3,051,477, respectively, available to reduce future taxable income which will expire in various years through 2030 and the Company's PRC subsidiaries had net operating loss carry forwards of $105,668,004 and $119,319,489 which will expire in various years through 2018. Management believes it is more likely than not that the Company will not realize these potential tax benefits as these operations will not generate any operating profits in the foreseeable future. As a result, the full amount of the valuation allowance was provided against the potential tax benefits. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">(b) Deferred tax assets and deferred tax liabilities</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of September 30, 2013 and March 31, 2014 are presented below:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Deferred tax assets</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Short-term</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Trade accounts receivable</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 5,530,324 </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: none; border-bottom-width: medium" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 5,079,771 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">         Inventories</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,365,802 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 5,907,398 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Accrued expenses and other payables</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 865,002 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 914,393 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">         Valuation allowance</td> <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium; border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="12%"> (11,761,128 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> <td align="left" style="border-left-style: none; border-left-width: medium; border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="12%"> (11,901,562 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Short-term deferred tax assets</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium; border-top-style:solid; border-top-width:1" valign="bottom" width="12%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium; border-top-style:solid; border-top-width:1" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" valign="bottom" width="12%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Long-term</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" style="border-top-style: none; border-top-width: medium" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Property, plant and equipment</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 17,826,415 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 17,512,788 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Net operating loss carried forward</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 26,833,658 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 30,516,874 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Valuation allowance</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (44,660,073 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (48,029,662 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Long-term deferred tax assets</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Total net deferred tax assets</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> <b>Deferred tax liabilities:</b> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">       Long-term - Property, plant and equipment</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (779,814 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (767,872 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom"> <b>Net deferred tax liabilities</b> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (779,814 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (767,872 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2013 and March 31, 2014, the Company has no material unrecognized tax benefits which would favorably affect the effective income tax rates in future periods and does not believe that there will be any significant increases or decreases of unrecognized tax benefits within the next twelve months. No interest or penalties relating to income tax matters have been imposed on the Company during the periods ended March 31, 2013 and 2014, and no provision for interest and penalties is deemed necessary as of March 31, 2013 and 2014.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or its withholding agent. The statute of limitations extends to five years under special circumstances, which are not clearly defined. In the case of a related party transaction, the statute of limitations is ten years. There is no statute of limitations in the case of tax evasion.</p>
</us-gaap:IncomeTaxDisclosureTextBlock>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">PRC income tax:</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> Current</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 212,816 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%">   - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 244,823 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 16,474 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> Deferred</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,781,450 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,781,450 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 5,994,266 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 6,026,273 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 16,474 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Loss before income taxes</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (13,694,111 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (9,264,785 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (41,827,854 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (14,530,353 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">United States federal corporate income tax rate</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 35% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Income tax computed at United States statutory corporate income tax rate</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (4,792,939 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (3,242,675 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (14,639,749 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> (5,085,624 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Reconciling items:</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Valuation allowance on deferred tax assets</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 5,780,842 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 2,263,757 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 5,781,450 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 3,208,481 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Rate differential for PRC earnings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,726,524 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 905,850 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 8,061,891 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 1,402,408 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Non-deductible expenses</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 2,245,771 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 62,897 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 6,533,103 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 465,630 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Share based payment</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 34,068 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 10,171 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 76,434 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 25,579 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Under-provision in prior year</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 213,144 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Income tax expenses</b> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b> 5,994,266 </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b>   - </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b> 6,026,273 </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> <b>$</b> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> <b> 16,474 </b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Deferred tax assets</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Short-term</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Trade accounts receivable</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 5,530,324 </td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: none; border-bottom-width: medium" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 5,079,771 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">         Inventories</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 5,365,802 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="left" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 5,907,398 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Accrued expenses and other payables</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="12%"> 865,002 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="border-left-style: none; border-left-width: medium" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 914,393 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">         Valuation allowance</td> <td align="left" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium; border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="12%"> (11,761,128 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> <td align="left" style="border-left-style: none; border-left-width: medium; border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="right" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="12%"> (11,901,562 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Short-term deferred tax assets</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium; border-top-style:solid; border-top-width:1" valign="bottom" width="12%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium; border-top-style:solid; border-top-width:1" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" valign="bottom" width="12%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Long-term</td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" style="border-top-style: none; border-top-width: medium" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">         Property, plant and equipment</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 17,826,415 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 17,512,788 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Net operating loss carried forward</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 26,833,658 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 30,516,874 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Valuation allowance</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (44,660,073 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (48,029,662 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Long-term deferred tax assets</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Total net deferred tax assets</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> <b>Deferred tax liabilities:</b> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="12%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">       Long-term - Property, plant and equipment</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (779,814 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (767,872 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" valign="bottom"> <b>Net deferred tax liabilities</b> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (779,814 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> (767,872 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> </table>
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<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>14. Share-based Compensation</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(i) Options</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company grants share options to officers and employees and restricted shares of common stock to its non-employee directors as rewards for their services.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>Stock Option Plan</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> In May 2005, the Board of Directors adopted the China BAK Battery, Inc. 2005 Stock Option Plan (the Plan). The Plan originally authorized the issuance of up to 800,000 shares of the Company's common stock, pursuant to stock options granted under the Plan, or as grants of restricted stock. The exercise price of options granted pursuant to the Plan must be at least equal to the fair market value of the Company's common stock at the date of the grant. Fair market value is determined at the discretion of the designated committee on the basis of reported sales prices for the Company's common stock over a ten-business-day period ending on the grant date. The Plan will terminate on May 16, 2055. On July 28, 2008, the Company's stockholders approved certain amendments to the Plan, including an amendment increasing the total number of shares available for issuance under the Plan to 1,600,000. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On June 22, 2009, the Compensation Committee of the Company's Board of Directors recommended and approved the grant of options to purchase 385,640 shares of the Company's common stock to certain key employees, officers and consultants with an exercise price of $14.05 per share and a contractual life of 7 years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable over five years in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31, 2014 is presented below:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Aggregate</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Number of</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">exercise price</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">remaining</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">intrinsic</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">shares</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">per share</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">contractual term</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> value <sup>(1)</sup> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Outstanding as of October 1, 2013</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 136,560 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 14.05 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2.7 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercised</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Cancelled</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Forfeited</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> (131,960 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Outstanding as of March 31, 2014</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,600 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 14.05 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 2.2 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercisable as of March 31, 2014</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,600 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 14.05 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 2.2 years </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">   - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td align="center" valign="top" width="5%"> <sup>(1)</sup> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> The intrinsic values of option at March 31, 2014 was zero since the per share market value of common stock of $3.0 was lower than the exercise price of the option of $14.05 per share. </p> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The weighted average grant-date fair value of options granted on June 22, 2009 was $12.30 per share. The Company recorded non-cash share-based compensation expense of $70,241 and $21,174 for the three months ended March 31, 2013 and 2014, and $156,823 and of $54,106 for the six months ended March 31, 2013 and 2014, respectively. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on June 22, 2009 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected volatility</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 111.03% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Expected dividends</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> nil </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected life</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 7 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Risk-free interest rate</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3.69% </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of March 31, 2014, there were unrecognized compensation costs of $11,042 related to the above non-vested share options. These costs are expected to be recognized over a weighted average period of 0.5 year. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On April 8, 2010, the Compensation Committee of the Company's Board of Directors recommended and approved the grant of options to purchase 20,000 shares of the Company's common stock to certain key management with an exercise price of $12.15 per share and a contractual life of 7.5 years. In accordance with the vesting provisions of the grants, the options will become vested and exercisable in eight equal installments beginning on each quarter after September 30, 2010. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">A summary of share option plan activity for these options during the six months ended March 31,2013 is presented below:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Aggregate</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Number of</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">exercise</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">remaining</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">intrinsic</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">shares</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">price per share</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">contractual term</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> value <sup>(1)</sup> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Outstanding as of October 1, 2013</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 20,000 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 12.15 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 4.0 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercised</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Cancelled</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Forfeited</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Outstanding as of March 31, 2014</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 20,000 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 12.15 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 3.5 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercisable as of March 31, 2014</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 20,000 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 12.15 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 3.5 years </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">   - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <br/> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td align="center" valign="top" width="5%"> <sup>(1)</sup> </td> <td> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"> The intrinsic values of option at March 31, 2014 was zero since the per share market value of common stock of $3.0 was lower than the exercise price of the option of $12.15 per share. </p> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The weighted average grant-date fair value of options granted on April 8, 2010 was $7.05 per share. The Company recorded non-cash share-based compensation expense of $2,820 and nil for the three months ended March 31, 2013 and 2014 and $7,330 and nil for the six months ended March 31, 2013 and 2014, respectively, in respect of share options granted on April 8, 2010 which was allocated to research and development expense. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The fair value of the above option awards granted on April 8, 2010 was estimated on the date of grant using the Black-Scholes Option Valuation Model that uses the following assumptions.</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected volatility</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 51.79% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Expected dividends</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> nil </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected life</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 7.5 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Risk-free interest rate</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3.90% </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2014, there were no unrecognized compensation costs related to the above non-vested share options.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(ii) Restricted Shares</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Pursuant to the Plan and in accordance with the China BAK Battery, Inc. Compensation Plan for Non-Employee Directors, the Compensation Committee of the Company's Board of Directors recommended and approved the grant of 100,000 restricted shares to the Chief Executive Officer, Mr. Xiangqian Li with a fair value of $14.05 per share on June 22, 2009. In accordance with the vesting schedule of the grant, the restricted shares will vest in twenty equal quarterly installments on the first day of each fiscal quarter beginning on October 1, 2009. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company recorded non-cash share-based compensation expense of $24,278 and $7,887 for the three months ended March 31, 2013 and 2014 and $54,232 and $18,976 for the six months ended March 31, 2013 and 2014, respectively, in respect of the restricted shares granted on June 22, 2009, which was allocated to general and administrative expenses. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of March 31, 2014, there was unrecognized stock-based compensation costs of $4,624 associated with these restricted shares granted to Mr. Xiangqian Li. These costs are expected to be recognized over a weighted-average period of 0.5 years. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As the Company itself is an investment holding company which is not expected to generate operating profits to realize the tax benefits arising from its net operating loss carried forward, no income tax benefits were recognized for such stock-based compensation cost under stock option plan for the three and six months ended March 31, 2013 and 2014.</p>
</us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Aggregate</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Number of</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">exercise price</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">remaining</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">intrinsic</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">shares</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">per share</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">contractual term</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> value <sup>(1)</sup> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Outstanding as of October 1, 2013</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 136,560 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 14.05 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2.7 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercised</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Cancelled</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Forfeited</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> (131,960 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Outstanding as of March 31, 2014</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,600 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 14.05 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 2.2 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercisable as of March 31, 2014</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,600 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 14.05 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 2.2 years </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">   - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroTwoNineZpVZeroDwOnelfv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 14.05 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroTwoNineZpVZeroDwOnelfv>
<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZerosrRDOneSevenMTwoBDSevenFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 2.7 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZerosrRDOneSevenMTwoBDSevenFive>
<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroHPqqZeroBQTWSevenPB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroHPqqZeroBQTWSevenPB>
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<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroLSixtQQSixfSrWmT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4600 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroLSixtQQSixfSrWmT>
<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroChgRNTwocLOneKHB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 14.05 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroChgRNTwocLOneKHB>
<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeronGlZpCQDqwNineThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 2.2 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeronGlZpCQDqwNineThree>
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<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroFournCDkSDGTwoBLR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 2.2 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroFournCDkSDGTwoBLR>
<cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroTOnebQxbwOneLOneOneT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfStockOptionActivityZeroTwoTwoFourZeroZeroTOnebQxbwOneLOneOneT>
<cbak:ScheduleOfValuationOfOptionsGrantedOnJuneTwoTwoTwoZeroZeroNineTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected volatility</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 111.03% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Expected dividends</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> nil </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected life</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 7 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Risk-free interest rate</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3.69% </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Weighted</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">average</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Aggregate</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">Number of</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">exercise</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">remaining</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%">intrinsic</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">shares</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">price per share</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">contractual term</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> value <sup>(1)</sup> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Outstanding as of October 1, 2013</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 20,000 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 12.15 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 4.0 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercised</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Cancelled</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Forfeited</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" valign="bottom" width="10%"> </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">           Outstanding as of March 31, 2014</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 20,000 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 12.15 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 3.5 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">   - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">           Exercisable as of March 31, 2014</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 20,000 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 12.15 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 3.5 years </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%">   - </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
</cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourTableTextBlock>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerotThreeThreeWzzROnermSeveny contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 20000 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerotThreeThreeWzzROnermSeveny>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroBzThreePBGQdPEightpz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 12.15 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroBzThreePBGQdPEightpz>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroTgThreeEightThreeFrZhCXR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="0"> 4 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroTgThreeEightThreeFrZhCXR>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerolCQFtSKWZkhx contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerolCQFtSKWZkhx>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroFourCLqmgSevenTwovTpK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroFourCLqmgSevenTwovTpK>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroQSevendTpnTSMDNined contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroQSevendTpnTSMDNined>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroflSixcSixThreeCLTZlP contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroflSixcSixThreeCLTZlP>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroNHDWHFiveFiveqTwoFiveKq contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroNHDWHFiveFiveqTwoFiveKq>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroDTwoXlsnkXFourHll contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroDTwoXlsnkXFourHll>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroOneThreeNSevenryRyZeroxDB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 20000 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroOneThreeNSevenryRyZeroxDB>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerorSEightVOnebrCGFivevf contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 12.15 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerorSEightVOnebrCGFivevf>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeromvDSevenhhCZeroVZeroPThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 3.5 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeromvDSevenhhCZeroVZeroPThree>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerorcdwBkmbmkNineM contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerorcdwBkmbmkNineM>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroxMKFhMpsFiveFourcFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 20000 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroxMKFhMpsFiveFourcFour>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroPfwppOneXFourThreeCMZero contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 12.15 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroPfwppOneXFourThreeCMZero>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerofBTtgHNineWwDsc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 3.5 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZerofBTtgHNineWwDsc>
<cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroZNineLmSlNSevenxOneQz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfSummaryOfShareOptionPlanActivityMarchThreeOneTwoZeroOneFourZeroTwoTwoFourZeroZeroZNineLmSlNSevenxOneQz>
<cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected volatility</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 51.79% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Expected dividends</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> nil </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Expected life</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="12%"> 7.5 years </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Risk-free interest rate</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="12%"> 3.90% </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
</cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroTableTextBlock>
<cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroGJzFourQRrmlptm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.5179 </cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroGJzFourQRrmlptm>
<cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroQZerovKZCnrmSevenBq contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroQZerovKZCnrmSevenBq>
<cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroZeroTgkMTwotFourJZeromV contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 7.5 </cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroZeroTgkMTwotFourJZeromV>
<cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroThreeQOnelvEighthkMSevenmZero contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.0390 </cbak:ScheduleOfValuationOfOptionsGrantedOnAprilEightTwoZeroOneZeroZeroTwoTwoFourZeroZeroThreeQOnelvEighthkMSevenmZero>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroZtZeroSBDkXTgvB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 800000 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroZtZeroSBDkXTgvB>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroNbmfOneDcNinehPyq contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="0"> 1600000 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroNbmfOneDcNinehPyq>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroSevenwPfNpFourpsLNineFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 385640 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroSevenwPfNpFourpsLNineFour>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroZeroQZerolBTmbWFourcG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 14.05 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroZeroQZerolBTmbWFourcG>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroHrCMzTkhKWDW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="0"> 7 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroHrCMzTkhKWDW>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroVbSevenZeroLZFTkpwZ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroVbSevenZeroLZFTkpwZ>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroThreeTVSevenJrFiveNinewGRp contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 14.05 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroThreeTVSevenJrFiveNinewGRp>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeromzThreeOneNQLQbMdg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 12.30 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeromzThreeOneNQLQbMdg>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZerotROnecXgSevenkDQfk contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 70241 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZerotROnecXgSevenkDQfk>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeronTxZeromSHcPSevenSixThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 21174 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeronTxZeromSHcPSevenSixThree>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroxSevenTwopRThreeEightFivepSevenMJ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 156823 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroxSevenTwopRThreeEightFivepSevenMJ>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroWtFourLpThreeSixDFourlRZero contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 54106 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroWtFourLpThreeSixDFourlRZero>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroDNcnkHgqfQCl contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 11042 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroDNcnkHgqfQCl>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroNineMwpKhvKNineWQw contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 0.5 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroNineMwpKhvKNineWQw>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeropdXZeroThreePKSKbsFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 20000 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeropdXZeroThreePKSKbsFive>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEightRnpHkwyyxNinew contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 12.15 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEightRnpHkwyyxNinew>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroqcFourFThreegNineWSevencbf contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 7.5 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroqcFourFThreegNineWSevencbf>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroywFThreeEightqCmMFVx contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroywFThreeEightqCmMFVx>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZerogBtnkBNinegLdFourW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 12.15 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZerogBtnkBNinegLdFourW>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEightQDmFourZDhZOneFourTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 7.05 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEightQDmFourZDhZOneFourTwo>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroWpcEightclNineLyqcJ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2820 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroWpcEightclNineLyqcJ>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEighthZTZNcFRTHG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="0"> 0 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEighthZTZNcFRTHG>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroHTFourNTxdFourlCThreex contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 7330 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroHTFourNTxdFourlCThreex>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEightrDTwoFourZXkCSevenRh contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="0"> 0 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroEightrDTwoFourZXkCSevenRh>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroThreepFFfkBPmsEightTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 100000 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroThreepFFfkBPmsEightTwo>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroHhREightmFourSZLbTwoS contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd_shares" decimals="2"> 14.05 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroHhREightmFourSZLbTwoS>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroSixCJFiveFZLTdtzR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 24278 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroSixCJFiveFZLTdtzR>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroSevencQTCTwoNbJztNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 7887 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroSevencQTCTwoNbJztNine>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeropQnbSevenNRtSevenZeroEightS contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 54232 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeropQnbSevenNRtSevenZeroEightS>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZerovPLSBwpvSixTSb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 18976 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZerovPLSBwpvSixTSb>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroXTFivevLkhrHCJF contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4624 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZeroXTFivevLkhrHCJF>
<cbak:SharebasedCompensationZeroTwoTwoFourZeroZerobZpcFFourFivefyGpt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="y" decimals="1"> 0.5 </cbak:SharebasedCompensationZeroTwoTwoFourZeroZerobZpcFFourFivefyGpt>
<us-gaap:EarningsPerShareTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>15. Net Loss Per Share</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The following is the calculation of net loss per share:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%">Three months ended March 31,</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%">Six months ended March 31,</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2013</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2014</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2013</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2014</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Net loss</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (19,688,377 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (9,264,785 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (47,854,127 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (14,546,827 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Weighted average shares used in basic</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">and diluted computation</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr> <td bgcolor="#e6efff" valign="bottom"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> Loss per share Basic and diluted</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (1.56 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (0.73 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (3.79 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (1.15 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> For the three and six months ended March 31, 2014, the outstanding 24,600 stock options and 10,000 restricted stock were anti-dilutive and excluded from diluted net loss per share. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> For the three months ended March 31, 2013, the outstanding 791,671 stock options and 30,000 restricted stock were anti-dilutive and excluded from diluted net loss per share. For the six months ended March 31, 2013, the outstanding 156,560 stock options and 30,000 shares of restricted stock were anti-dilutive and excluded from diluted net loss per share. </p>
</us-gaap:EarningsPerShareTextBlock>
<us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%">Three months ended March 31,</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%">Six months ended March 31,</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2013</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2014</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2013</td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">2014</td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Net loss</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (19,688,377 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (9,264,785 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (47,854,127 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> (14,546,827 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td> </tr> <tr> <td valign="bottom"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> <td valign="bottom" width="1%"> </td> <td valign="bottom" width="10%"> </td> <td valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Weighted average shares used in basic</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">and diluted computation</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 12,619,597 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr> <td bgcolor="#e6efff" valign="bottom"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> Loss per share Basic and diluted</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (1.56 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (0.73 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (3.79 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (1.15 </td> <td align="left" valign="bottom" width="2%">)</td> </tr> </table>
</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroplpEightFiveLTcxQfN contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -19688377 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroplpEightFiveLTcxQfN>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZerorJFNTDSZeroTwoHCL contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -9264785 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZerorJFNTDSZeroTwoHCL>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroQZskSevenXzOneTwovNB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -47854127 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroQZskSevenXzOneTwovNB>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroWSixfRxBGfZeroVsSeven contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -14546827 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroWSixfRxBGfZeroVsSeven>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZerotktTsZWSevenrThreeGL contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 12619597 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZerotktTsZWSevenrThreeGL>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroPThreemzdSixRLnHQq contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 12619597 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroPThreemzdSixRLnHQq>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroPsTCqWtTBypK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 12619597 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroPsTCqWtTBypK>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeromGdtTXBbWxmm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 12619597 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeromGdtTXBbWxmm>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZerovntOneTpldlfcW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> -1.56 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZerovntOneTpldlfcW>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroFkrSKvFdmLpk contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> -0.73 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroFkrSKvFdmLpk>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroNFfwXmSCfkTB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> -3.79 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroNFfwXmSCfkTB>
<cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroQlkJchPTwoMZerobz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> -1.15 </cbak:ScheduleOfEarningsPerShareBasicAndDilutedZeroTwoTwoFourZeroZeroQlkJchPTwoMZerobz>
<cbak:NetLossPerShareZeroTwoTwoFourZeroZerofWbqThreePnFourNineTwoqFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 24600 </cbak:NetLossPerShareZeroTwoTwoFourZeroZerofWbqThreePnFourNineTwoqFour>
<cbak:NetLossPerShareZeroTwoTwoFourZeroZerovOnedGGSevenXSbDEightt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="0"> 10000 </cbak:NetLossPerShareZeroTwoTwoFourZeroZerovOnedGGSevenXSbDEightt>
<cbak:NetLossPerShareZeroTwoTwoFourZeroZeroTgcOneGFgpgNineThreeG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 791671 </cbak:NetLossPerShareZeroTwoTwoFourZeroZeroTgcOneGFgpgNineThreeG>
<cbak:NetLossPerShareZeroTwoTwoFourZeroZeroSevenRDxpcMMGTny contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="0"> 30000 </cbak:NetLossPerShareZeroTwoTwoFourZeroZeroSevenRDxpcMMGTny>
<cbak:NetLossPerShareZeroTwoTwoFourZeroZeroFpwXQfNineThreelTSK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 156560 </cbak:NetLossPerShareZeroTwoTwoFourZeroZeroFpwXQfNineThreelTSK>
<cbak:NetLossPerShareZeroTwoTwoFourZeroZeroPWZerorOnedNyThreegdr contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="shares" decimals="0"> 30000 </cbak:NetLossPerShareZeroTwoTwoFourZeroZeroPWZerorOnedNyThreegdr>
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<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>16. Fair Value of Financial Instruments</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">ASC Topic 820, Fair Value Measurement and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy, which requires classification based on observable and unobservable inputs when measuring fair value. Certain current assets and current liabilities are financial instruments. Management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and, if applicable, their current interest rates are equivalent to interest rates currently available. The three levels of valuation hierarchy are defined as follows:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="center"> <b></b> </td> <td align="left" width="90%"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</p> </td> </tr> <tr valign="top"> <td align="center"> <b></b> </td> <td align="left" width="90%"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</p> </td> </tr> <tr valign="top"> <td align="center"> <b></b> </td> <td align="left" width="90%"> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.</p> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, pledged deposits, trade accounts receivable, other receivables, short-term bank loans, short-term loans, other long-term payable, accounts and bills payable and other payables, approximate their fair values because of the short maturity of these instruments or the rate of interest of these instruments approximate the market rate of interest.</p>
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<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>17. Commitments and Contingencies</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(i) Capital Commitments</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of September 30, 2013 and March 31, 2014, the Company had the following contracted capital commitments:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">For construction of buildings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 321,668 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 1,962,824 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">For purchase of equipment</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 1,174,695 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 1,060,891 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Capital injection to Dalian BAK Power (Note 1)</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 30,000,000 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 1,496,363 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 33,023,715 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(ii) Land Use Rights and Property Ownership Certificate</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> As of March 31, 2013 and 2014, the Company had not obtained property ownership certificates relating to certain buildings of the BAK Industrial Park in Shenzhen with carrying amounts of $18,248,553 and $17,356,396, respectively. The application for these property ownership certificates is still in process. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On July 26, 2013, the Company purchased a new insurance policy for its manufacturing facilities at BAK Industrial Park in Shenzhen, China. Under the new insurance policy entered into with Ping An Property & Casualty Insurance Company of China, Ltd, the insured amount for the manufacturing facilities at BAK Industrial Park is RMB663,612,000 (approximately $106.8 million) for the period from July 27, 2013 to July 26, 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On July 2, 2013, the Company also acquired an insurance policy from Ping An Property & Casualty Insurance Company of China, Ltd. for the Company's manufacturing facilities in Tianjin in the amount of RMB243,093,819 (approximately $39.1 million) for the period from July 2, 2013 to July 2, 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(iii) Guarantees</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">In order to secure the supplies of certain raw materials and equipment and upon the request of suppliers, the Company has given guarantees of bank borrowings with a maximum obligation period of from one to three years to certain parties to the maximum extent as follows:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> <i>September 30,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> <i>March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom">Guarantee for</td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> <i>Guarantee Period</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Tianjin Huaxiahongyuan Ltd. - a non-related party</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,450,540 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,413,011 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 5/22/13 - 5/21/16 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Shenzhen Yasu Technology Co. Ltd. - a non-related party</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 8,985,314 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 8,847,707 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 5/25/12 - 6/24/16 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen Langjin - a non-related party</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 9,802,159 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 9,652,044 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 8/15/11 - 8/14/14 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Hubei Yanguang Energy Technology Co. Ltd. a non-related party</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 4,901,080 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 4,826,022 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 4/3/13 - 4/2/16 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Tianjin BAK New Energy Research Institute Co., Ltd.- a related party</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,901,080 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,826,022 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 7/11/13 - 7/10/16 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 31,040,173 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 30,564,806 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On April 25, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from China Minsheng Banking Corp., Ltd, in the amount of $2.4 million by Tianjin Huaxiahongyuan Ltd. (Tianjin Huaxiahongyuan), one of the Company's prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from April 25, 2012 to April 25, 2015. On May 17, 2013, the Company executed a new guarantee contract with Bank of Dalian to replace the existing guarantee contract with the same terms and conditions from May 22, 2013 to May 21, 2016. Under this guarantee contract, the Company shall perform all obligations of Tianjin Huaxiahongyuan under the loan contract if Tianjin Huaxiahongyuan fails to perform its obligations as set forth in the loan contract. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On May 25, 2012, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Bank of China Shenzhen Branch in the amount of $3.2 million by Shenzhen Yasu Technology Co. Ltd. ( Shenzhen Yasu ), one of the Company's prospective suppliers of chemical raw materials such as lithium cobalt oxides, for the period from May 25, 2012 to May 25, 2015. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Yasu under the loan contract if Shenzhen Yasu fails to perform its obligations as set forth in the loan contract. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company renewed a guarantee contract to serve as the guarantor for the bank loan which expired on June 20, 2013, borrowed from Ping An Bank (Shenzhen Pinghu Branch) in the amount of $5.6 million by Shenzhen Yasu one of the Company's prospective suppliers of chemical raw materials such as lithium cobalt oxides, originally for the period from June 25, 2012 to June 25, 2015 and extended to June 24, 2016. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Yasu under the loan contract if Shenzhen Yasu fails to perform its obligations as set forth in the loan contract. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On August 15, 2011, the Company entered into a guarantee contract to serve as the guarantor for the bank loan borrowed from Agricultural Bank of China Shenzhen Branch in the amount of $9.7 million by Shenzhen Langjin Technology Development Co. Ltd. ( Shenzhen Langjin ), one of the Company's prospective suppliers of chemical raw materials such as battery separator paper, for the period from August 15, 2011 to August 14, 2014. Under this guarantee contract, the Company shall perform all obligations of Shenzhen Langjin under the loan contract if Shenzhen Langjin fails to perform its obligations as set forth in the loan contract. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On April 3, 2013, the Company entered into a guarantee agreement with Jilin Province Trust & Investment Co., Ltd, under which the Company agrees to guarantee loans to its chemical raw material supplier, Hubei Yanguang Energy Technology Co. Ltd., a non-related party, to the extent of RMB30 million (approximately $4.8 million) that it owes to other parties. The guarantee period is from April 3, 2013 to April 2, 2016. The Company believes that Hubei Yanguang Energy Technology Co. Ltd owns assets including land use rights covering an area of approximately 1,330,000 square meters and buildings thereon in Hubei, the PRC, and should be financially capable to repay the above mentioned loans upon maturity in April 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">It is a common practice among companies in the region of China where the Company is located to provide guarantees for bank debts of existing or prospective business partners with no consideration given. It is considered a favor for favor business practice and is commonly required by the lending banks in these cases.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company has also guaranteed the loans of a related party under the common control of Mr. Xiangqian Li in the amount of approximately $4.9 million and $4.8 million as of September 30, 2013 and March 31, 2014, respectively. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> Tianjin BAK New Energy Research Institute Co., Ltd (Tianjin BAK) is a company under the common control of Mr Xianqian Li, the Company's CEO. The Company entered into various guarantee contracts to serve as the guarantor for the bank loans borrowed from Bank of Dalian by Tianjin BAK in the amount of $4.8 million with the guarantee period from July 11, 2013 to July 10, 2016. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> On January 5, 2013, the Company received a notice that the Shenzhen Langjin Technology Development Co. Ltd. had defaulted on their loan guaranteed by the Company and two other companies and demanded immediate payment of the full guaranteed amount RMB60 million (US$9.7 million) from the Company and two other co-guarantors. As the two other co-guarantors had the ability to only pay RMB14 million (US$2.3 million) , the Company was demanded to pay the remaining balance. During fiscal 2013, the Company has fully repaid China Agricultural Bank an amount of RMB46,490,253 ($7.5 million). The Company was able to recover an indemnification amount from Shenzhen Langjin that totaled RMB46,456,681 ($7.5 million). </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the three months ended March 31, 2013 and 2014, the Company recorded a reversal of loss arising from loan guarantees of $4.6 million and nil, respectively. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> During the six months ended March 31, 2013 and 2014, the Company recorded a net loss arising from loan guarantees of $2.8 million and nil, respectively. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">As of March 31, 2014 and as of the filing date of this form 10-Q, the Company has assessed the performance risk of these guarantees and the fair value of the obligation arising there from and has considered it is immaterial to the consolidated financial statements. Therefore, except for the obligations relating to Shenzhen Langjin, no obligations in respect of the above guarantees were recognized as of March 31, 2014.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(iv) Outstanding Discounted Bills and Transferred Bills</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">From time to time, the Company factors bills receivable to banks and endorses the bank acceptance bills received to its suppliers, vendors or other parties for settlement of its liabilities to these creditors. At the time of the factoring and transfer, all rights and privileges of holding the receivables are transferred to the banks and the creditors. The Company removes the assets from its books and records a corresponding expense for the amount of the discount.</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company's outstanding discounted and transferred bills as of September 30, 2013 and March 31, 2014 are summarized as follows:</p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> March 31, <i>2014</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Bank acceptance bills</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 20,307,818 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 6,086,014 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(v) Litigation</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these, or other matters, may arise from time to time that may harm our business. Other than the legal proceeding set forth below, the Company is currently not aware of any such legal proceedings or claims that the Company believe will have an adverse effect on our business, financial condition or operating results:</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> China BAK Battery, Inc. has been named as a second defendant in the case of Safeco Ins. Co. of Am. v. Hewlett-Packard Co. et al., filed in the Superior Court of the State of California, County of Ventura. It is an action for negligence and strict product liability. The plaintiff alleges that a product manufactured by the Company was used in a Hewlett Packard laptop, which malfunctioned and caused fire damage in the home of a consumer (the Plaintiff's insured). The total damages sought are $126,978, plus interest and fees. The Company believes that the plaintiff's claims are without merit and intends to vigorously defend itself in this lawsuit. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> An individual named Steven R. Ruth filed suit against China BAK Battery, Inc. in United States District Court for the Western District of Texas in 2013 alleging breach of contract. The Company did not receive notice of this lawsuit and the plaintiff sought a default judgment, which the court granted in January 2014. Accordingly, the court entered judgment in favor of Mr. Ruth in the amount of $442,629. The Company later learned of the existence of both the lawsuit and the default judgment and it is seeking to have the default judgment vacated so it will have the opportunity to defend against the lawsuit. The Company believes that the plaintiff’s claims are without merit and intends to vigorously defend itself in this lawsuit. The Company believes that the plaintiff’s claims are without merit and intends to vigorously defend itself in this lawsuit. </p>
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<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">For construction of buildings</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="11%"> 321,668 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 1,962,824 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">For purchase of equipment</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="11%"> 1,174,695 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="11%"> 1,060,891 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Capital injection to Dalian BAK Power (Note 1)</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 30,000,000 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 1,496,363 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 33,023,715 </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfCapitalCommitmentsZeroTwoTwoFourZeroZeromEightgMLPFourCkzOneK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1174695 </cbak:ScheduleOfCapitalCommitmentsZeroTwoTwoFourZeroZeromEightgMLPFourCkzOneK>
<cbak:ScheduleOfCapitalCommitmentsZeroTwoTwoFourZeroZeroZdNxFSevenpEightFourgZz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1060891 </cbak:ScheduleOfCapitalCommitmentsZeroTwoTwoFourZeroZeroZdNxFSevenpEightFourgZz>
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<cbak:ScheduleOfCapitalCommitmentsZeroTwoTwoFourZeroZeroNswSFourSixZrSOneCr contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 30000000 </cbak:ScheduleOfCapitalCommitmentsZeroTwoTwoFourZeroZeroNswSFourSixZrSOneCr>
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<us-gaap:ScheduleOfAssumptionsForLongDurationContractsByProductAndGuaranteeTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> <i>September 30,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="10%"> <i>March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom">Guarantee for</td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> <i>Guarantee Period</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Tianjin Huaxiahongyuan Ltd. - a non-related party</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,450,540 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,413,011 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 5/22/13 - 5/21/16 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Shenzhen Yasu Technology Co. Ltd. - a non-related party</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 8,985,314 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 8,847,707 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 5/25/12 - 6/24/16 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen Langjin - a non-related party</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 9,802,159 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 9,652,044 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 8/15/11 - 8/14/14 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Hubei Yanguang Energy Technology Co. Ltd. a non-related party</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 4,901,080 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 4,826,022 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 4/3/13 - 4/2/16 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Tianjin BAK New Energy Research Institute Co., Ltd.- a related party</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,901,080 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,826,022 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 7/11/13 - 7/10/16 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 31,040,173 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 30,564,806 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="left" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> </table>
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<us-gaap:BankersAcceptance contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="11%"> <i>September 30, 2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> March 31, <i>2014</i> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Bank acceptance bills</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="11%"> 20,307,818 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="11%"> 6,086,014 </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>18. Significant Concentrations</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(a) Customers and Credit Concentrations</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company had nil and two customers that individually comprised 10% or more of net revenue for the three months ended March 31, 2013 and 2014, respectively, as follows: </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="52%"> <i>Three months ended March 31,</i> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="5" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="24%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" colspan="6" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="26%"> <i>2014</i> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Jiangsu Huatiantong Technology Limited.</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> *</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 3,477,100 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 10.14% </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Dongguan Yulong Telecom Technology Co., Ltd.</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 3,720,890 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 10.85% </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> *Comprised less than 10% of net revenue for the respective periods. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company had two customers that individually comprised 10% or more of net revenue for the six months ended March 31, 2013 and 2014 as follows: </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="11" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="51%"> <i>Six months ended March 31,</i> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="5" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="24%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" colspan="5" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="24%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Jiangsu Huatiantong Technology Limited.</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> *</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 8,281,999 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 10.80% </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Tinno Mobile Techonlogy Company Limited.</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 9,491,721 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 12.38% </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Dongguan Yulong Telecom Technology Co., Ltd.</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 12,628,627 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 11.71% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Shenzhen Fuheqing Industrial Development Co., Ltd</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 10,824,312 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 10.04% </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">*</td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" colspan="3" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" colspan="3" valign="bottom"> *Comprised less than 10% of net revenue for the respective periods. </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> The Company had two and one customers that individually comprised 10% or more of accounts receivable as of September 30, 2013 and March 31, 2014, respectively, as follows: </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="5" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="24%"> <i>September 30, 2013</i>    </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" colspan="5" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="24%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen DRN Battery Co., Ltd.</td> <td align="left" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="10%"> 7,365,219 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 14.77% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="10%"> *</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Beijing Beny Wave Technology Ltd.</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 6,811,680 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 13.66% </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,305,866 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 11.45% </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> *Comprised less than 10% of accounts receivable as of March 31, 2014. </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <i>(b) Credit Risk</i> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents and pledged deposits. As of September 30, 2013 and March 31, 2014, substantially all of the Company's cash and cash equivalents and pledged deposits were held by major financial institutions located in the PRC, which management believes are of high credit quality.</p>
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<us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="52%"> <i>Three months ended March 31,</i> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="5" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="24%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" colspan="6" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="26%"> <i>2014</i> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Jiangsu Huatiantong Technology Limited.</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> *</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 3,477,100 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 10.14% </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Dongguan Yulong Telecom Technology Co., Ltd.</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 3,720,890 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 10.85% </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroqSevenGyXpvRTwoThreeSevend contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="0"> 3477100 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroqSevenGyXpvRTwoThreeSevend>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroqsZFivezlEightZgSPNine contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="pure" decimals="4"> 0.1014 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroqsZFivezlEightZgSPNine>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerofPFiveMcNineFSevenThreeDPq contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="0"> 3720890 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerofPFiveMcNineFSevenThreeDPq>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroVfJvSglhFmdH contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="pure" decimals="4"> 0.1085 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroVfJvSglhFmdH>
<us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="11" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="51%"> <i>Six months ended March 31,</i> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="5" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="24%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" colspan="5" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="24%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Jiangsu Huatiantong Technology Limited.</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> *</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 8,281,999 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 10.80% </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Tinno Mobile Techonlogy Company Limited.</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 9,491,721 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 12.38% </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Dongguan Yulong Telecom Technology Co., Ltd.</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 12,628,627 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 11.71% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Shenzhen Fuheqing Industrial Development Co., Ltd</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 10,824,312 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 10.04% </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%">*</td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%">*</td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" colspan="3" valign="bottom"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" colspan="3" valign="bottom"> *Comprised less than 10% of net revenue for the respective periods. </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeromwFwLyQVFourTcB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.1080 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeromwFwLyQVFourTcB>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerolTwoEightdgSevenPNsLBb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 9491721 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerolTwoEightdgSevenPNsLBb>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroTZzqlTFournchOneQ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.1238 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroTZzqlTFournchOneQ>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroOneHNhblEightTBRhc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 12628627 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroOneHNhblEightTBRhc>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroNinexhsnSevenLrKtgTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.1171 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroNinexhsnSevenLrKtgTwo>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerobpXFourddnmwThreeKd contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 10824312 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerobpXFourddnmwThreeKd>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerodFivekhqJHnGTwoNiney contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="4"> 0.1004 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZerodFivekhqJHnGTwoNiney>
<cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroPmSevenfPkPNinegbMT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="pure" decimals="2"> 0.10 </cbak:ScheduleOfRevenueByMajorCustomersByReportingSegmentsZeroTwoTwoFourZeroZeroPmSevenfPkPNinegbMT>
<cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanysTotalTradeAccountsReceivableTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="center" colspan="5" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="24%"> <i>September 30, 2013</i>    </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" colspan="5" nowrap="nowrap" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="24%"> <i>March 31, 2014</i> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Shenzhen DRN Battery Co., Ltd.</td> <td align="left" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="10%"> 7,365,219 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 14.77% </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="border-top-style: solid; border-top-width: 1" valign="bottom" width="10%"> *</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%">*</td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Beijing Beny Wave Technology Ltd.</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 6,811,680 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 13.66% </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,305,866 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 11.45% </td> <td align="left" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> </table>
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<cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroTwoTwoFourZeroZeroqRCFourcVyWFourPDOne contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6811680 </cbak:ScheduleOfCustomerAccountedForMoreThanOneZeroOfTheCompanyapossTotalTradeAccountsReceivableZeroTwoTwoFourZeroZeroqRCFourcVyWFourPDOne>
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<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>19. Segment Information</b> </p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The Company used to engage in one business segment, the manufacture, commercialization and distribution of a wide variety of standard and customized lithium ion rechargeable batteries for use in a wide array of applications. The Company manufactured five types of Li-ion rechargeable batteries: aluminum-case cell, battery pack, cylindrical cell, lithium polymer cell and high-power lithium battery cell. The Company's products are sold to packing plants operated by third parties primarily for use in mobile phones and other electronic devices. Starting from the three months ended December 31, 2013, the Company is also engaged in the business segment of property lease and management on its Research and Development Centre in Shenzhen, which was completed in July 2013. Net revenues for the three and six months ended March 31, 2013 and 2014 were as follows:</p> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>Net revenues from manufacture of batteries by-products:</b> </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months Ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months Ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prismatic cells</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">  Aluminum-case cell</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 8,986,832 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 8,000,449 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 18,303,369 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 21,124,890 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">  Battery pack</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 17,384,183 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 15,591,339 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 39,820,973 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 32,749,590 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Cylindrical cells</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 10,692,127 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 486,376 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 30,291,672 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 5,936,609 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Lithium polymer cells</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,916,123 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 5,582,513 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 9,851,606 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 7,182,357 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">High-power lithium battery cells</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,087,226 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 3,178,081 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 9,531,232 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 7,050,958 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Total</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 44,066,491 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 32,838,758 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 74,044,404 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table> <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"> <b>Net revenues from manufacture of batteries by geographical areas:</b> </p> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months Ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months Ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#E6EFFF" valign="bottom">PRC Mainland</td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="164"> 35,508,879 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 27,688,156 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 84,503,460 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 61,212,919 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">PRC Taiwan</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="164"> 1,384,986 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 327,020 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 7,193,954 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 2,307,949 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#E6EFFF" valign="bottom">India</td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="164"> 2,010,943 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 899,638 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 5,066,831 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 1,155,819 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Hong Kong, China</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="164"> 2,333,305 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 1,407,001 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 6,330,677 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 3,906,355 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#E6EFFF" valign="bottom">Others</td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="164"> 2,828,378 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 2,516,943 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,703,930 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,461,362 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="164"> 44,066,491 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 32,838,758 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 74,044,404 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="23%"> <b>Three Months Ended</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="23%">   <b>Six Months Ended</b> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <b>March 31,</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <b>March 31,</b> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <b>2013</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <b>2014</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <b>2013</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> <b>2014</b> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Revenues</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 44,066,491 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 32,838,758 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 74,044,404 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 1,444,596 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 2,609,427 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 44,066,491 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 34,283,354 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 76,653,831 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Depreciation</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 4,440,471 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 2,408,074 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 9,358,241 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 4,667,757 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 308,514 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 617,535 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 4,440,471 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 2,716,588 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 9,358,241 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 5,285,292 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Prepaid land use right amortization</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 391,519 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 133,285 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 577,454 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 268,008 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 391,519 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 133,285 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 577,454 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 268,008 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Intangible assets amortization</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 54,149 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 46,279 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 86,817 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 95,061 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 54,149 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 46,279 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 86,817 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 95,061 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Interest expense, net of amounts capitalized</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 1,874,722 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 6,754,067 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 4,346,894 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 10,811,323 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 1,874,722 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 6,754,067 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,346,894 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 10,811,323 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Net income (loss)</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (19,688,377 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (10,400,867 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (47,854,127 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> (16,538,719 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 1,136,082 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 1,991,892 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> (19,688,377 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> (9,264,785 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> (47,854,127 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> (14,546,827 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Expenditures for identifiable long-lived</b> <b>tangible assets</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 10,237,895 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 4,435,633 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 20,800,251 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 4,612,709 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 3,226,332 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 10,237,895 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,435,633 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 20,800,251 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 7,839,041 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" height="15" nowrap="nowrap" valign="bottom"> </td> <td align="left" height="15" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="12%"> <b>September 30,</b> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="12%"> <b>March 31,</b> </td> <td align="left" height="15" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" height="12" nowrap="nowrap" valign="bottom"> </td> <td align="left" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <b>2013</b> </td> <td align="center" height="12" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <b>2014</b> </td> <td align="left" height="12" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" height="15" valign="bottom"> <b>Total assets</b> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" height="15" valign="bottom">Manufacture of lithium ion rechargeable batteries</td> <td align="left" height="15" valign="bottom" width="1%">$</td> <td align="right" height="15" valign="bottom" width="12%"> 307,849,307 </td> <td align="left" height="15" valign="bottom" width="2%"> </td> <td align="left" height="15" valign="bottom" width="1%">$</td> <td align="right" height="15" valign="bottom" width="12%"> 283,667,983 </td> <td align="left" height="15" valign="bottom" width="2%"> </td> </tr> <tr> <td bgcolor="#e6efff" height="15" valign="bottom"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" height="16" valign="bottom">   Property lease and management</td> <td align="left" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 32,755,873 </td> <td align="left" height="16" valign="bottom" width="2%"> </td> <td align="left" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 45,548,502 </td> <td align="left" height="16" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" height="18" valign="bottom">Total</td> <td align="left" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 340,605,180 </td> <td align="left" bgcolor="#e6efff" height="18" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 329,216,485 </td> <td align="left" bgcolor="#e6efff" height="18" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:SegmentReportingDisclosureTextBlock>
<us-gaap:ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months Ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months Ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Prismatic cells</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">  Aluminum-case cell</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 8,986,832 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 8,000,449 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 18,303,369 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 21,124,890 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">  Battery pack</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 17,384,183 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 15,591,339 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 39,820,973 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 32,749,590 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Cylindrical cells</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 10,692,127 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 486,376 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 30,291,672 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 5,936,609 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Lithium polymer cells</td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 2,916,123 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 5,582,513 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 9,851,606 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" valign="bottom" width="10%"> 7,182,357 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">High-power lithium battery cells</td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,087,226 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 3,178,081 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 9,531,232 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 7,050,958 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">Total</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 44,066,491 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 32,838,758 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 74,044,404 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock>
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<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroTwoTwoFourZeroZeroNSstFrTsZeroLXS contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 74044404 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByProductsZeroTwoTwoFourZeroZeroNSstFrTsZeroLXS>
<us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Three Months Ended March 31,</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <i>Six Months Ended March 31,</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2013</i> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <i>2014</i> </td> <td align="left" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#E6EFFF" valign="bottom">PRC Mainland</td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="164"> 35,508,879 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 27,688,156 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 84,503,460 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 61,212,919 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">PRC Taiwan</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="164"> 1,384,986 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 327,020 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 7,193,954 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 2,307,949 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#E6EFFF" valign="bottom">India</td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="164"> 2,010,943 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 899,638 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 5,066,831 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" valign="bottom" width="10%"> 1,155,819 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Hong Kong, China</td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="164"> 2,333,305 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 1,407,001 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 6,330,677 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%"> </td> <td align="right" valign="bottom" width="10%"> 3,906,355 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#E6EFFF" valign="bottom">Others</td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="164"> 2,828,378 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 2,516,943 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 4,703,930 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 5,461,362 </td> <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="164"> 44,066,491 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 32,838,758 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 74,044,404 </td> <td align="left" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock>
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<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroThreeqJVQZFVfEightBFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 327020 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroThreeqJVQZFVfEightBFive>
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<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroKyDlVkQNineMqkNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2010943 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroKyDlVkQNineMqkNine>
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<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroJlkThreeOnegcWHhPm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5066831 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroJlkThreeOnegcWHhPm>
<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroEightqTwotTTCtfOneOneh contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1155819 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZeroEightqTwotTTCtfOneOneh>
<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerofNineSixLxmPTPlKy contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2333305 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerofNineSixLxmPTPlKy>
<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerokwMSixbGsWPtgFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1407001 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerokwMSixbGsWPtgFour>
<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerowGXFKZqhJTpt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6330677 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerowGXFKZqhJTpt>
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<cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerofZmfmkLlDFxC contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2828378 </cbak:ScheduleOfNetRevenuesFromManufactureOfBatteriesByGeographicalAreasZeroTwoTwoFourZeroZerofZmfmkLlDFxC>
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<us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="23%"> <b>Three Months Ended</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="23%">   <b>Six Months Ended</b> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <b>March 31,</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" colspan="4" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="23%"> <b>March 31,</b> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" nowrap="nowrap" valign="bottom"> </td> <td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <b>2013</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <b>2014</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> <b>2013</b> </td> <td align="center" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" nowrap="nowrap" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> <b>2014</b> </td> <td align="left" nowrap="nowrap" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Revenues</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 44,066,491 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 32,838,758 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 74,044,404 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 1,444,596 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 2,609,427 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 44,066,491 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 34,283,354 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 107,798,852 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 76,653,831 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Depreciation</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 4,440,471 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 2,408,074 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 9,358,241 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 4,667,757 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 308,514 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 617,535 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 4,440,471 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 2,716,588 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 9,358,241 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 5,285,292 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Prepaid land use right amortization</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 391,519 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 133,285 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 577,454 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 268,008 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="border-bottom-style: solid; border-bottom-width: 1" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="border-top-style: solid; border-top-width: 1; border-bottom-style: double; border-bottom-width: 3" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 391,519 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 133,285 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 577,454 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 268,008 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Intangible assets amortization</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 54,149 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 46,279 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 86,817 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 95,061 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 54,149 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 46,279 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="10%"> 86,817 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: 3px double #000000; " valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 95,061 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Interest expense, net of amounts capitalized</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 1,874,722 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 6,754,067 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 4,346,894 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 10,811,323 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 1,874,722 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 6,754,067 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,346,894 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 10,811,323 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Net income (loss)</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (19,688,377 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (10,400,867 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> (47,854,127 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> (16,538,719 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> 1,136,082 </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 1,991,892 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> (19,688,377 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> (9,264,785 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> (47,854,127 </td> <td align="left" valign="bottom" width="2%">)</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> (14,546,827 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%">)</td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom"> <b>Expenditures for identifiable long-lived</b> <b>tangible assets</b> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">   Manufacture of lithium ion rechargeable batteries</td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 10,237,895 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 4,435,633 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" valign="bottom" width="10%"> 20,800,251 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" valign="bottom" width="1%">$</td> <td align="right" style="border-right-style: none; border-right-width: medium" valign="bottom" width="10%"> 4,612,709 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" valign="bottom">   Property lease and management</td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="10%"> - </td> <td align="left" bgcolor="#e6efff" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 3,226,332 </td> <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" valign="bottom">Total</td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 10,237,895 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 4,435,633 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="10%"> 20,800,251 </td> <td align="left" valign="bottom" width="2%"> </td> <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" valign="bottom" width="10%"> 7,839,041 </td> <td align="left" style="border-style: none; border-width: medium" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerofHSSixQFMNinergZb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 44066491 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerofHSSixQFMNinergZb>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJdEightBtDFourfwJyT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 32838758 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJdEightBtDFourfwJyT>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropZeroRMVcEightTwoTfrSix contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 107798852 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropZeroRMVcEightTwoTfrSix>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerodTwoNntSRMzQgK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 74044404 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerodTwoNntSRMzQgK>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroQPPnNineFThreeFXfKc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroQPPnNineFThreeFXfKc>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotmPDFiveMwLTGwSeven contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1444596 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotmPDFiveMwLTGwSeven>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerofmHQxThreeEightSixWmSs contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerofmHQxThreeEightSixWmSs>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroqbbFourDHMmysSn contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2609427 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroqbbFourDHMmysSn>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFlnZHCdqPgBm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 44066491 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFlnZHCdqPgBm>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJyTlOnecThreeFhdNineN contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 34283354 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJyTlOnecThreeFhdNineN>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotTGpRcFourFNdrNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 107798852 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotTGpRcFourFNdrNine>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroThreeTrEighthTgdTTThreeg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 76653831 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroThreeTrEighthTgdTTThreeg>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobDVVSixrCQRbSevenF contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4440471 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobDVVSixrCQRbSevenF>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerochxSMnNlsEightEightTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2408074 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerochxSMnNlsEightEightTwo>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerogRbgpZgHFourSevenbFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 9358241 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerogRbgpZgHFourSevenbFive>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroRZeroZeroJThreetKTSixTmSeven contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4667757 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroRZeroZeroJThreetKTSixTmSeven>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropGdFourFNineWSevenMThreeEightK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropGdFourFNineWSevenMThreeEightK>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPlWLnyTKDrhK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 308514 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPlWLnyTKDrhK>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVcbBsTJddVyC contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVcbBsTJddVyC>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTyQCGKOneXRDvSix contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 617535 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTyQCGKOneXRDvSix>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroCPRmDhnQOnenVH contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4440471 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroCPRmDhnQOnenVH>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVCqNineyFNineknGPr contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 2716588 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVCqNineyFNineknGPr>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroHZZerogNRwWTwoPbV contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 9358241 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroHZZerogNRwWTwoPbV>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTwoTVzBkOnevsllOne contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 5285292 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTwoTVzBkOnevsllOne>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTwoZeroNRzMlDqGhg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 391519 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTwoZeroNRzMlDqGhg>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropgJcCdbTwogHsp contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 133285 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropgJcCdbTwogHsp>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJGPdfxbEightcXvG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 577454 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJGPdfxbEightcXvG>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJKNPFiveSevenbXSevenZeroRF contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 268008 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJKNPFiveSevenbXSevenZeroRF>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroSFFBdSevengTkZeroMG contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroSFFBdSevengTkZeroMG>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobCNineTwoXrPJTnKZ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobCNineTwoXrPJTnKZ>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerorfDvtRcOnewmzN contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerorfDvtRcOnewmzN>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFourSwqlgQKdvvl contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFourSwqlgQKdvvl>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTFivePSevenKcyqSevenllOne contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 391519 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTFivePSevenKcyqSevenllOne>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFiveTZXTwoNJFourNinerJb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 133285 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFiveTZXTwoNJFourNinerJb>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVDZJTsTGTwoFourvW contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 577454 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVDZJTsTGTwoFourvW>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerofKpvXSfwsxLt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 268008 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerofKpvXSfwsxLt>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerosPlTThreeNineDdHZSixw contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 54149 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerosPlTThreeNineDdHZSixw>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPBEightSixyqQGvEightZV contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 46279 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPBEightSixyqQGvEightZV>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPQtsKFDEightLzrv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 86817 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPQtsKFDEightLzrv>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTGlTwozThreeqbDPSevenFive contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 95061 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTGlTwozThreeqbDPSevenFive>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotJEightGktKXTFourxz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotJEightGktKXTFourxz>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerosPEightcSevenOneTBWTOneg contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerosPEightcSevenOneTBWTOneg>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroprLNbgkRxhLw contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroprLNbgkRxhLw>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVczsEightHTBHZeroFives contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVczsEightHTBHZeroFives>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroQTXZeroGBsFiveKpqv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 54149 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroQTXZeroGBsFiveKpqv>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTRkEightxdSixhxThreeyThree contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 46279 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTRkEightxdSixhxThreeyThree>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeromSFourNmZeroThreeSevenBqbNine contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 86817 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeromSFourNmZeroThreeSevenBqbNine>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroHSevenfJmTlfHCDT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 95061 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroHSevenfJmTlfHCDT>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroZnJThreenbJknTBr contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1874722 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroZnJThreenbJknTBr>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTgvCTgThreemNinemND contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6754067 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTgvCTgThreemNinemND>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroLhSixdFiveTZerovSevennlS contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4346894 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroLhSixdFiveTZerovSevennlS>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroThreeHrlTwoFSyzppB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 10811323 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroThreeHrlTwoFSyzppB>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTvTKwbTwoBNineJrFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTvTKwbTwoBNineJrFour>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerolXmOneSixCcsGQbz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerolXmOneSixCcsGQbz>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobFCTwoNFivehtZerohNineJ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobFCTwoNFivehtZerohNineJ>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFMSevenXSevenpJSzCrFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFMSevenXSevenpJSzCrFour>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPThreeGBEighttcEightTwoZBc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1874722 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroPThreeGBEighttcEightTwoZBc>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroDtFiveThreefBxvVSixkx contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 6754067 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroDtFiveThreefBxvVSixkx>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroCwNxFPBQTCZeroL contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4346894 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroCwNxFPBQTCZeroL>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJJwTwobzTpNineTwoSevenK contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 10811323 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJJwTwobzTpNineTwoSevenK>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeromThreeNinevRrKJyThreeRm contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -19688377 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeromThreeNinevRrKJyThreeRm>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropsTNMQNEightRwcl contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -10400867 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeropsTNMQNEightRwcl>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroZeroJFyJDtZeroZXGTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -47854127 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroZeroJFyJDtZeroZXGTwo>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVSevenNbSevenhlSixvWVH contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -16538719 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVSevenNbSevenhlSixvWVH>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobFmrfHdPBCLc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerobFmrfHdPBCLc>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTJnHSgFourSKKsR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1136082 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTJnHSgFourSKKsR>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerowKSevenBLTwotsEightWhc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerowKSevenBLTwotsEightWhc>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTwoTNineBXywgwzbp contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 1991892 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTwoTNineBXywgwzbp>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotmmPPTZeroCyLxR contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -19688377 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZerotmmPPTZeroCyLxR>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJfzmHvFXRPqC contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -9264785 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroJfzmHvFXRPqC>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFivegZeroqBmKFOnezvD contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -47854127 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFivegZeroqBmKFOnezvD>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroThreeQXDvSOneBJGOneT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> -14546827 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroThreeQXDvSOneBJGOneT>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroCksZhTqSixMlwB contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 10237895 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroCksZhTqSixMlwB>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroLCTLJTpcbgFourJ contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4435633 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroLCTLJTpcbgFourJ>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFFiveBNTfTHsTwoTwoTwo contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 20800251 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroFFiveBNTfTHsTwoTwoTwo>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroqTRfOneMfFGHzFour contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4612709 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroqTRfOneMfFGHzFour>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTqTwoEightxCTbBGvb contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTqTwoEightxCTbBGvb>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroEightNineSixhOneFourvFivegvmX contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroEightNineSixhOneFourvFivegvmX>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroSixcqFiveNSevenSevenFiveghHv contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 0 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroSixcqFiveNSevenSevenFiveghHv>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroSixKTwoTZeroZTwoSXRFivey contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 3226332 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroSixKTwoTZeroZTwoSXRFivey>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVkCnpfdgRTNk contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 10237895 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroVkCnpfdgRTNk>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTxTTsXPWPCGt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 4435633 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroTxTTsXPWPCGt>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroMTSixFoursTxyvRWx contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 20800251 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroMTSixFoursTxyvRWx>
<cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroRTyQSevenLDpzFiveTwoc contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 7839041 </cbak:ScheduleOfRevenuesBySegmentZeroTwoTwoFourZeroZeroRTyQSevenLDpzFiveTwoc>
<us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"> <tr valign="top"> <td align="left" height="15" nowrap="nowrap" valign="bottom"> </td> <td align="left" height="15" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="12%"> <b>September 30,</b> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="1%"> </td> <td align="center" height="15" nowrap="nowrap" valign="bottom" width="12%"> <b>March 31,</b> </td> <td align="left" height="15" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" height="12" nowrap="nowrap" valign="bottom"> </td> <td align="left" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <b>2013</b> </td> <td align="center" height="12" nowrap="nowrap" valign="bottom" width="2%"> </td> <td align="center" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="center" height="12" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> <b>2014</b> </td> <td align="left" height="12" nowrap="nowrap" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" height="15" valign="bottom"> <b>Total assets</b> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td align="left" bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" height="15" valign="bottom">Manufacture of lithium ion rechargeable batteries</td> <td align="left" height="15" valign="bottom" width="1%">$</td> <td align="right" height="15" valign="bottom" width="12%"> 307,849,307 </td> <td align="left" height="15" valign="bottom" width="2%"> </td> <td align="left" height="15" valign="bottom" width="1%">$</td> <td align="right" height="15" valign="bottom" width="12%"> 283,667,983 </td> <td align="left" height="15" valign="bottom" width="2%"> </td> </tr> <tr> <td bgcolor="#e6efff" height="15" valign="bottom"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="1%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="12%"> </td> <td bgcolor="#e6efff" height="15" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" height="16" valign="bottom">   Property lease and management</td> <td align="left" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 32,755,873 </td> <td align="left" height="16" valign="bottom" width="2%"> </td> <td align="left" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"> </td> <td align="right" height="16" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"> 45,548,502 </td> <td align="left" height="16" valign="bottom" width="2%"> </td> </tr> <tr valign="top"> <td align="left" bgcolor="#e6efff" height="18" valign="bottom">Total</td> <td align="left" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 340,605,180 </td> <td align="left" bgcolor="#e6efff" height="18" valign="bottom" width="2%"> </td> <td align="left" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td> <td align="right" bgcolor="#e6efff" height="18" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="12%"> 329,216,485 </td> <td align="left" bgcolor="#e6efff" height="18" valign="bottom" width="2%"> </td> </tr> </table>
</us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock>
<cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroGyLLgWZeroZeroTBZeroP contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 307849307 </cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroGyLLgWZeroZeroTBZeroP>
<cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroyThreeKXDhLLCWwC contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 283667983 </cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroyThreeKXDhLLCWwC>
<cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroSLFiveOneXDMDnNinefz contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 32755873 </cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroSLFiveOneXDMDnNinefz>
<cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroGlclKhmlQpJM contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 45548502 </cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroGlclKhmlQpJM>
<cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZerocTdRdThreeSixXWFBM contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 340605180 </cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZerocTdRdThreeSixXWFBM>
<cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroMnZeroDnFJfTbCk contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="usd" decimals="0"> 329216485 </cbak:ScheduleOfLonglivedAssetsZeroTwoTwoFourZeroZeroMnZeroDnFJfTbCk>
<us-gaap:SubsequentEventsTextBlock contextRef="cx_01_October_2013_TO_31_March_2014">
<b>20. Subsequent Events</b> <br/> <br/> As described in Notes 1 and 10(d) in respect of advance from Mr. Wang, on April 24, 2014, the Company received a notice from Mr. Wang (the “Default Notice”), dated April 10, 2014, that Shenzhen BAK was in default of the Loans for failure to repay the principal and accrued interest in the total sum of RMB545,263,441 (the “Default Amount”), of which RMB520 million is the principal and RMB25,263,441 is the accrued interest calculated up to March 31, 2014, to Mr. Wang. The Company is negotiating with Mr. Wang for a settlement of amounts owed by us under the Loan Agreements, and following receipt of the Default Notice. The Company cannot, however, give assurance that we and Mr. Wang will be able to reach a mutually satisfactory settlement agreement. If no settlement is reached, Mr. Wang may foreclose on the ownership of BAK International, which constitutes a substantial portion of the Company’s assets.
</us-gaap:SubsequentEventsTextBlock>
<cbak:SubsequentEventsZeroTwoTwoFourZeroZeroPsLRZeroFhpXwgt contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="0"> 545263441 </cbak:SubsequentEventsZeroTwoTwoFourZeroZeroPsLRZeroFhpXwgt>
<cbak:SubsequentEventsZeroTwoTwoFourZeroZeroJFivePXyfmCTwoDNT contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="-6"> 520000000 </cbak:SubsequentEventsZeroTwoTwoFourZeroZeroJFivePXyfmCTwoDNT>
<cbak:SubsequentEventsZeroTwoTwoFourZeroZeroTwoxFourBOneSVEightVdwOne contextRef="cx_01_October_2013_TO_31_March_2014" unitRef="cny" decimals="0"> 25263441 </cbak:SubsequentEventsZeroTwoTwoFourZeroZeroTwoxFourBOneSVEightVdwOne>
</xbrl>

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