<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated using Ez-XBRL version 5.0.1.2 [10/31/2012 04:25:17 PM] by DataTracks -->
<!-- Based on XBRL 2.1 -->
<!--XBRL Document Modified with Ez-Editor Version 1.0.1.6 by DataTracks on Monday, November 05, 2012 04:28:16 AM -->
<!--XBRL Document Modified with Ez-Viewer Version 1.0.5.8 on Wednesday, November 14, 2012 04:39:37 PM -->
<xbrli:xbrl xmlns:msah="http://www.msaginger.com/20120930" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:deprecated="http://www.xbrl.org/2009/arcrole/fact-explanatoryFact" xmlns:country="http://xbrl.sec.gov/country/2012-01-31" xmlns:currency="http://xbrl.sec.gov/currency/2012-01-31" xmlns:dei="http://xbrl.sec.gov/dei/2012-01-31" xmlns:exch="http://xbrl.sec.gov/exch/2012-01-31" xmlns:invest="http://xbrl.sec.gov/invest/2012-01-31" xmlns:naics="http://xbrl.sec.gov/naics/2011-01-31" xmlns:sic="http://xbrl.sec.gov/sic/2011-01-31" xmlns:stpr="http://xbrl.sec.gov/stpr/2011-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2012-01-31" xmlns:xl="http://www.xbrl.org/2003/XLink">
<link:schemaRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:type="simple" xlink:href="msah-20120930.xsd"/>
<!-- Context Section  -->
<xbrli:context id="Context_As_Of_17-Sep-2009">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2009-09-17
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_04-Jan-2010">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-01-04
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_04-Jan-2010_DerivativeByNatureAxis_DebentureOneMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureOneMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-01-04
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_04-Jan-2010_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis_PresidentMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis">us-gaap:PresidentMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-01-04
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_14-Jan-2010">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-01-14
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_14-Jan-2010_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis_PresidentMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis">us-gaap:PresidentMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-01-14
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_14-Jan-2010_DerivativeByNatureAxis_DebentureTwoMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureTwoMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-01-14
</xbrli:instant>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_3ME_31-Mar-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:ConsultantMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2010-01-01
</xbrli:startDate>
<xbrli:endDate>
2010-03-31
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_Custom_31-May-2010">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2010-05-01
</xbrli:startDate>
<xbrli:endDate>
2010-05-31
</xbrli:endDate>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_Custom_31-May-2010_StatementEquityComponentsAxis_CommonStockMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2010-05-01
</xbrli:startDate>
<xbrli:endDate>
2010-05-31
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_Custom_31-May-2010_StatementEquityComponentsAxis_PreferredStockMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2010-05-01
</xbrli:startDate>
<xbrli:endDate>
2010-05-31
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_FYE_30-Jun-2010">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2009-07-01
</xbrli:startDate>
<xbrli:endDate>
2010-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_FYE_30-Jun-2010_StatementEquityComponentsAxis_CommonStockMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2009-07-01
</xbrli:startDate>
<xbrli:endDate>
2010-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_FYE_30-Jun-2010_StatementEquityComponentsAxis_PreferredStockMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2009-07-01
</xbrli:startDate>
<xbrli:endDate>
2010-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_FYE_30-Jun-2010_RelatedPartyTransactionsByRelatedPartyAxis_InvestmentBankMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:InvestmentBankMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2009-07-01
</xbrli:startDate>
<xbrli:endDate>
2010-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Nov-2010_DerivativeByNatureAxis_DebentureOneMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureOneMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-11-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Nov-2010_DerivativeByNatureAxis_DebentureTwoMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureTwoMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-11-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Nov-2010_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_ShiliLiuMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:ShiliLiuMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-11-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_16-Dec-2010_DerivativeByNatureAxis_DebentureOneMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureOneMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-12-16
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_16-Dec-2010_DerivativeByNatureAxis_DebentureTwoMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureTwoMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2010-12-16
</xbrli:instant>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_FYE_30-Jun-2011_StatementEquityComponentsAxis_CommonStockMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2010-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_3ME_30-Sep-2011_RelatedPartyTransactionsByRelatedPartyAxis_ServiceProviderMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:ServiceProviderMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2011-07-01</xbrli:startDate>
<xbrli:endDate>2011-09-30</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Jun-2011">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2011-06-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_12ME_30-Jun-2011_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_ShiliLiuMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:ShiliLiuMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2010-07-01</xbrli:startDate>
<xbrli:endDate>
2011-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2011">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_3ME_30-Sep-2011_StatementGeographicalAxis_PrcMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:PrcMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerDMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerDMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerBMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerBMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerCMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerCMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerEMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerEMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2011-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Sep-2011">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2011-09-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_16-Mar-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_EddieCheungMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:EddieCheungMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-03-16
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_16-Mar-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_KennyChowMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:KennyChowMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-03-16
</xbrli:instant>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_FYE_30-Jun-2012">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2011-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-06-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_3ME_30-Sep-2012_RelatedPartyTransactionsByRelatedPartyAxis_ServiceProviderMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:ServiceProviderMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2012-07-01</xbrli:startDate>
<xbrli:endDate>2012-09-30</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Jun-2012">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-06-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Jun-2012_IncomeTaxAuthorityAxis_DomesticCountryMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-06-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">msah:BankOfWeifangMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-06-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">msah:AgriculturalDevelopmentBankOfChinaMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-06-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_3ME_30-Sep-2012">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureOneMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureTwoMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_StatementGeographicalAxis_NetherlandsMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:NetherlandsMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_StatementGeographicalAxis_UkMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:UkMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_3ME_30-Sep-2012_StatementGeographicalAxis_JapanMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:JapanMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_StatementGeographicalAxis_PrcMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:PrcMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerDMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerDMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerBMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerBMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerCMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerCMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerEMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerEMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_12ME_30-Jun-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_EddieCheungMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:EddieCheungMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2011-07-01</xbrli:startDate>
<xbrli:endDate>2012-06-30</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_12ME_30-Jun-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_KennyChowMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:KennyChowMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2011-07-01</xbrli:startDate>
<xbrli:endDate>2012-06-30</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_ConvertibleDebtSecuritiesMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:ConvertibleDebtSecuritiesMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_IncomeTaxAuthorityAxis_DomesticCountryMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>

<xbrli:context id="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">msah:PrcMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_FarmlandMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">msah:FarmlandMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_StorageBuildingMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">msah:StorageBuildingMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandTwoMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">msah:LandTwoMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_OfficeBuildingMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeBuildingMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandOneMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">msah:LandOneMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>
2012-07-01
</xbrli:startDate>
<xbrli:endDate>
2012-09-30
</xbrli:endDate>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Sep-2012">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-09-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureOneMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-09-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="Context_As_Of_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:DerivativeByNatureAxis">msah:DebentureTwoMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-09-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Sep-2012_IncomeTaxAuthorityAxis_DomesticCountryMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-09-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>


<xbrli:context id="Context_As_Of_30-Sep-2012_LegalEntityAxis_HeroAndXinshengMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="dei:LegalEntityAxis">msah:HeroAndXinshengMember</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>
2012-09-30
</xbrli:instant>
</xbrli:period>
</xbrli:context>

<!-- Unit Section  -->
<!--
I~1\FVPHexeD5678YReqi>XUI~\FVPYwivc444c555cT{h>6<HE<4GG1FH<:18F651FFH;1:=H5=G<6G96I -->
<xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit>
<xbrli:unit id="USD"><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unit>
<xbrli:unit id="USD_per_Share"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit>
<xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit>
<xbrli:unit id="CNY"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit>
<!-- Element Section  --><dei:EntityRegistrantName contextRef="Context_3ME_30-Sep-2012">MAN SHING AGRICULTURAL HOLDINGS, INC</dei:EntityRegistrantName>
<dei:EntityCentralIndexKey contextRef="Context_3ME_30-Sep-2012">0001430060</dei:EntityCentralIndexKey>
<dei:CurrentFiscalYearEndDate contextRef="Context_3ME_30-Sep-2012">--06-30</dei:CurrentFiscalYearEndDate>
<dei:EntityFilerCategory contextRef="Context_3ME_30-Sep-2012">Smaller Reporting Company</dei:EntityFilerCategory>
<dei:TradingSymbol contextRef="Context_3ME_30-Sep-2012">msah</dei:TradingSymbol>
<dei:EntityCommonStockSharesOutstanding contextRef="Context_As_Of_14-Nov-2012" unitRef="shares" decimals="0">48226958</dei:EntityCommonStockSharesOutstanding>
<dei:DocumentType contextRef="Context_3ME_30-Sep-2012">10-Q</dei:DocumentType>
<dei:AmendmentFlag contextRef="Context_3ME_30-Sep-2012">false</dei:AmendmentFlag>
<dei:DocumentPeriodEndDate contextRef="Context_3ME_30-Sep-2012">2012-09-30</dei:DocumentPeriodEndDate>
<dei:DocumentFiscalPeriodFocus contextRef="Context_3ME_30-Sep-2012">Q1</dei:DocumentFiscalPeriodFocus>
<dei:DocumentFiscalYearFocus contextRef="Context_3ME_30-Sep-2012">2013</dei:DocumentFiscalYearFocus>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="Context_As_Of_30-Jun-2011" unitRef="USD" decimals="0">7081297</us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="Context_As_Of_30-Sep-2011" unitRef="USD" decimals="0">11368919</us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">14114741</us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">16114315</us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:AccountsReceivableNetCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">8487628</us-gaap:AccountsReceivableNetCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">9123971</us-gaap:AccountsReceivableNetCurrent>
<us-gaap:InventoryNet contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">6863831</us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">4032286</us-gaap:InventoryNet>
<us-gaap:DeferredCostsCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">9750038</us-gaap:DeferredCostsCurrent>
<us-gaap:DeferredCostsCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">10987878</us-gaap:DeferredCostsCurrent>
<us-gaap:PrepaidExpenseCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">269607</us-gaap:PrepaidExpenseCurrent>
<us-gaap:PrepaidExpenseCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1323500</us-gaap:PrepaidExpenseCurrent>
<us-gaap:OtherReceivablesNetCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">817</us-gaap:OtherReceivablesNetCurrent>
<us-gaap:OtherReceivablesNetCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">815</us-gaap:OtherReceivablesNetCurrent>
<us-gaap:IncomeTaxesReceivable contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">4418</us-gaap:IncomeTaxesReceivable>
<us-gaap:IncomeTaxesReceivable contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">2243</us-gaap:IncomeTaxesReceivable>
<us-gaap:AssetsCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">39491080</us-gaap:AssetsCurrent>
<us-gaap:AssetsCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">41585008</us-gaap:AssetsCurrent>
<us-gaap:PropertyPlantAndEquipmentOther contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">2199393</us-gaap:PropertyPlantAndEquipmentOther>
<us-gaap:PropertyPlantAndEquipmentOther contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">2202577</us-gaap:PropertyPlantAndEquipmentOther>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">433015</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">476159</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>


<us-gaap:PropertyPlantAndEquipmentNet contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1766378</us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1726418</us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:Assets contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">41257458</us-gaap:Assets>
<us-gaap:Assets contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">43311426</us-gaap:Assets>
<us-gaap:ConvertibleNotesPayableCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1500000</us-gaap:ConvertibleNotesPayableCurrent>

<us-gaap:ShortTermBankLoansAndNotesPayable contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1960505</us-gaap:ShortTermBankLoansAndNotesPayable>
<us-gaap:ShortTermBankLoansAndNotesPayable contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1955528</us-gaap:ShortTermBankLoansAndNotesPayable>
<us-gaap:AccountsPayableCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">486683</us-gaap:AccountsPayableCurrent>
<us-gaap:AccountsPayableCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">535067</us-gaap:AccountsPayableCurrent>
<msah:OtherPayablesAndAccruedLiabilities contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1409089</msah:OtherPayablesAndAccruedLiabilities>
<msah:OtherPayablesAndAccruedLiabilities contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1525165</msah:OtherPayablesAndAccruedLiabilities>
<us-gaap:CustomerAdvancesCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">349366</us-gaap:CustomerAdvancesCurrent>
<us-gaap:CustomerAdvancesCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">354342</us-gaap:CustomerAdvancesCurrent>
<us-gaap:LiabilitiesCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">5705643</us-gaap:LiabilitiesCurrent>
<us-gaap:LiabilitiesCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">5870102</us-gaap:LiabilitiesCurrent>

<us-gaap:ConvertibleNotesPayableCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1500000</us-gaap:ConvertibleNotesPayableCurrent>

<us-gaap:Liabilities contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">5705643</us-gaap:Liabilities>
<us-gaap:Liabilities contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">5870102</us-gaap:Liabilities>


<us-gaap:CommonStockValue contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">48227</us-gaap:CommonStockValue>
<us-gaap:CommonStockValue contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">48227</us-gaap:CommonStockValue>
<us-gaap:AdditionalPaidInCapital contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">4242522</us-gaap:AdditionalPaidInCapital>
<us-gaap:AdditionalPaidInCapital contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">4257522</us-gaap:AdditionalPaidInCapital>
<us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1813485</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
<us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1715675</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
<msah:StatutoryReserves contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">10198223</msah:StatutoryReserves>
<msah:StatutoryReserves contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">10198223</msah:StatutoryReserves>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">19249358</us-gaap:RetainedEarningsAccumulatedDeficit>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">21221677</us-gaap:RetainedEarningsAccumulatedDeficit>


<us-gaap:StockholdersEquity contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">35551815</us-gaap:StockholdersEquity>


<us-gaap:StockholdersEquity contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">37441324</us-gaap:StockholdersEquity>


<us-gaap:LiabilitiesAndStockholdersEquity contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">41257458</us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">43311426</us-gaap:LiabilitiesAndStockholdersEquity>


<us-gaap:CommonStockParOrStatedValuePerShare contextRef="Context_As_Of_30-Jun-2012" unitRef="USD_per_Share" decimals="3">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="Context_As_Of_30-Sep-2012" unitRef="USD_per_Share" decimals="3">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockSharesAuthorized contextRef="Context_As_Of_30-Jun-2012" unitRef="shares" decimals="0">175000000</us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesAuthorized contextRef="Context_As_Of_30-Sep-2012" unitRef="shares" decimals="0">175000000</us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockSharesIssued contextRef="Context_As_Of_17-Sep-2009" unitRef="shares" decimals="0">34001963</us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesIssued contextRef="Context_As_Of_04-Jan-2010_DerivativeByNatureAxis_DebentureOneMember" unitRef="shares" decimals="0">800000</us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesIssued contextRef="Context_As_Of_30-Jun-2012" unitRef="shares" decimals="0">48226958</us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesIssued contextRef="Context_As_Of_30-Sep-2012" unitRef="shares" decimals="0">48226958</us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="Context_As_Of_17-Sep-2009" unitRef="shares" decimals="0">34001963</us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockSharesOutstanding contextRef="Context_As_Of_30-Jun-2012" unitRef="shares" decimals="0">48226958</us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockSharesOutstanding contextRef="Context_As_Of_30-Sep-2012" unitRef="shares" decimals="0">48226958</us-gaap:CommonStockSharesOutstanding>
<us-gaap:SalesRevenueGoodsNet contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">7181048</us-gaap:SalesRevenueGoodsNet>
<us-gaap:SalesRevenueGoodsNet contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">7046479</us-gaap:SalesRevenueGoodsNet>
<us-gaap:CostOfGoodsSold contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">4274273</us-gaap:CostOfGoodsSold>
<us-gaap:CostOfGoodsSold contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">4290210</us-gaap:CostOfGoodsSold>
<us-gaap:GrossProfit contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">2906775</us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">2756269</us-gaap:GrossProfit>
<us-gaap:SellingAndMarketingExpense contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">645373</us-gaap:SellingAndMarketingExpense>
<us-gaap:SellingAndMarketingExpense contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">465313</us-gaap:SellingAndMarketingExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">144718</us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">293239</us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:OperatingExpenses contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">790091</us-gaap:OperatingExpenses>
<us-gaap:OperatingExpenses contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">758552</us-gaap:OperatingExpenses>
<us-gaap:OperatingIncomeLoss contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">2116684</us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">1997717</us-gaap:OperatingIncomeLoss>
<msah:FinancialIncomeExpensesNet contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-77893</msah:FinancialIncomeExpensesNet>
<msah:FinancialIncomeExpensesNet contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-49974</msah:FinancialIncomeExpensesNet>
<us-gaap:OtherNonoperatingIncomeExpense contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">19419</us-gaap:OtherNonoperatingIncomeExpense>
<us-gaap:OtherNonoperatingIncomeExpense contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">24576</us-gaap:OtherNonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-58474</us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-25398</us-gaap:NonoperatingIncomeExpense>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">2058210</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">1972319</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeTaxExpenseBenefit contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">0</us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">0</us-gaap:IncomeTaxExpenseBenefit>


<us-gaap:NetIncomeLoss contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">2058210</us-gaap:NetIncomeLoss>


<us-gaap:NetIncomeLoss contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">1972319</us-gaap:NetIncomeLoss>


<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">416198</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-97810</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">2474408</us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:ComprehensiveIncomeNetOfTax contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">1874509</us-gaap:ComprehensiveIncomeNetOfTax>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="Context_3ME_30-Sep-2011" unitRef="shares" decimals="0">48026958</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="Context_3ME_30-Sep-2012" unitRef="shares" decimals="0">48226958</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="Context_3ME_30-Sep-2011" unitRef="shares" decimals="0">49794458</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="Context_3ME_30-Sep-2012" unitRef="shares" decimals="0">48226958</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:EarningsPerShareBasic contextRef="Context_3ME_30-Sep-2011" unitRef="USD_per_Share" decimals="2">0.04</us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareBasic contextRef="Context_3ME_30-Sep-2012" unitRef="USD_per_Share" decimals="2">0.04</us-gaap:EarningsPerShareBasic>
<us-gaap:EarningsPerShareDiluted contextRef="Context_3ME_30-Sep-2011" unitRef="USD_per_Share" decimals="2">0.04</us-gaap:EarningsPerShareDiluted>
<us-gaap:EarningsPerShareDiluted contextRef="Context_3ME_30-Sep-2012" unitRef="USD_per_Share" decimals="2">0.04</us-gaap:EarningsPerShareDiluted>


<msah:StockCancelledDuringPeriodShares contextRef="Context_12ME_30-Jun-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_EddieCheungMember" unitRef="shares" decimals="0">88375</msah:StockCancelledDuringPeriodShares>
<msah:StockCancelledDuringPeriodShares contextRef="Context_12ME_30-Jun-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_KennyChowMember" unitRef="shares" decimals="0">88375</msah:StockCancelledDuringPeriodShares>


<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="Context_12ME_30-Jun-2011_RelatedPartyTransactionsByRelatedPartyAxis_InvestorMember" unitRef="USD" decimals="0">4000000</us-gaap:StockIssuedDuringPeriodValueNewIssues>


<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="Context_1ME_31-Jan-2010_RelatedPartyTransactionsByRelatedPartyAxis_InvestorMember" unitRef="shares" decimals="0">1200000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="Context_FYE_30-Jun-2011_StatementEquityComponentsAxis_CommonStockMember" unitRef="shares" decimals="0">10000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="Context_12ME_30-Jun-2011_RelatedPartyTransactionsByRelatedPartyAxis_InvestorMember" unitRef="shares" decimals="0">10000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>


<us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation contextRef="Context_FYE_30-Jun-2010_RelatedPartyTransactionsByRelatedPartyAxis_InvestmentBankMember" unitRef="shares" decimals="0">1500000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>


<us-gaap:Depreciation contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">24965</us-gaap:Depreciation>
<us-gaap:Depreciation contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">44290</us-gaap:Depreciation>
<us-gaap:ProvisionForDoubtfulAccounts contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-12227</us-gaap:ProvisionForDoubtfulAccounts>
<us-gaap:ProvisionForDoubtfulAccounts contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">3134</us-gaap:ProvisionForDoubtfulAccounts>
<us-gaap:ShareBasedGoodsAndNonemployeeServicesTransactionCashFlowEffects contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">15000</us-gaap:ShareBasedGoodsAndNonemployeeServicesTransactionCashFlowEffects>
<us-gaap:ShareBasedGoodsAndNonemployeeServicesTransactionCashFlowEffects contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">15000</us-gaap:ShareBasedGoodsAndNonemployeeServicesTransactionCashFlowEffects>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">491588</us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">661819</us-gaap:IncreaseDecreaseInAccountsReceivable>
<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">51026</us-gaap:IncreaseDecreaseInPrepaidExpense>
<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">1055476</us-gaap:IncreaseDecreaseInPrepaidExpense>
<us-gaap:AmortizationOfDeferredCharges contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-424776</us-gaap:AmortizationOfDeferredCharges>
<us-gaap:AmortizationOfDeferredCharges contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-1263898</us-gaap:AmortizationOfDeferredCharges>
<us-gaap:IncreaseDecreaseInInventories contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-3072807</us-gaap:IncreaseDecreaseInInventories>
<us-gaap:IncreaseDecreaseInInventories contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-2817020</us-gaap:IncreaseDecreaseInInventories>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">121094</us-gaap:IncreaseDecreaseInAccountsPayable>
<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">49671</us-gaap:IncreaseDecreaseInAccountsPayable>
<us-gaap:IncreaseDecreaseInIncomeTaxesReceivable contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-118745</us-gaap:IncreaseDecreaseInIncomeTaxesReceivable>
<us-gaap:IncreaseDecreaseInIncomeTaxesReceivable contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-2165</us-gaap:IncreaseDecreaseInIncomeTaxesReceivable>
<msah:IncreaseDecreaseInOtherPayablesAndAccruedLiabilities contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-214629</msah:IncreaseDecreaseInOtherPayablesAndAccruedLiabilities>
<msah:IncreaseDecreaseInOtherPayablesAndAccruedLiabilities contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">118037</msah:IncreaseDecreaseInOtherPayablesAndAccruedLiabilities>
<us-gaap:IncreaseDecreaseInCustomerAdvances contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-37046</us-gaap:IncreaseDecreaseInCustomerAdvances>
<us-gaap:IncreaseDecreaseInCustomerAdvances contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">5868</us-gaap:IncreaseDecreaseInCustomerAdvances>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">4179529</us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">2046311</us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">66386</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">8777</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>


<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-66386</us-gaap:NetCashProvidedByUsedInInvestingActivities>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">-8777</us-gaap:NetCashProvidedByUsedInInvestingActivities>


<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">-174479</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
<us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">37960</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
<us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">4287622</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
<us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">1999574</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
<us-gaap:InterestPaid contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">63923</us-gaap:InterestPaid>
<us-gaap:InterestPaid contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">60599</us-gaap:InterestPaid>
<us-gaap:IncomeTaxesPaid contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">0</us-gaap:IncomeTaxesPaid>
<us-gaap:StockIssued1 contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">15000</us-gaap:StockIssued1>
<us-gaap:StockIssued1 contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">15000</us-gaap:StockIssued1>
<us-gaap:BasisOfAccounting contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;1.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;BASIS OF PRESENTATION&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with both generally accepted accounting principles in the United States of America for interim financial information, and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles in the United States of America for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) that are, in the opinion of management, considered necessary to make the financial statements not misleading. Interim results are not necessarily indicative of results for a full year.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the interim financial information have read or have access to the Company&amp;#8217;s annual audited consolidated financial statements for the preceding fiscal year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes for the year ended June&amp;#160;30, 2012.&lt;/p&gt;</us-gaap:BasisOfAccounting>
<msah:OrganizationBackgroundTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 0.5in; font-weight: bold;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;2.&lt;/font&gt;&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;ORGANIZATION BACKGROUND&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;Man Shing Agricultural Holdings, Inc. (Man Shing&amp;#8221;), formerly known as Montgomery Real Estate Services, Inc. (&amp;#8220;Montgomery&amp;#8221;), was incorporated on February 8, 2000 under the laws of the State of Nevada. From the beginning of 2003 until December 31, 2007, Montgomery had no operations and no assets and was considered a dormant company. Subsequent to December 31, 2007, Montgomery began operating in the real estate industry and was engaged in the business of buying, selling, renting, and improving real estate.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;As of August 20, 2009, Man Shing entered into a Plan of Exchange (the &amp;#8220;Agreement&amp;#8221;) between and among Man Shing, Hero Capital Profits Limited (&amp;#8220;Hero&amp;#8221;), a company organized and existing under the laws of the British Virgin Islands, Weifang Xinsheng Food Co., Ltd. (&amp;#8220;Xinsheng&amp;#8221;), a company organized and existing under the laws of the People&amp;#8217;s Republic of China, and the shareholders of Xinsheng. Pursuant to the terms of the Agreement, Man Shing acquired one hundred percent (100%) of the issued and outstanding share capital of Hero from the shareholders of Hero in exchange for a new issuance of 32,800,000 shares of common stock of Man Shing and the simultaneous transfer of 3,535,000 shares of Man Shing&amp;#8217;s preferred stock to the shareholders of Hero, held in the name of the Northeast Nominee Trust, of which Duane Bennett, the former president of Man Shing, is trustee, which gave the shareholders of Hero an interest in Man Shing representing 99.38% of the issued and outstanding shares of common stock and 98.19% of the issued and outstanding shares of preferred stock (the &amp;#8220;Transaction&amp;#8221;). Upon completion of the exchange, Hero and Xinsheng became Man Shing&amp;#8217;s wholly owned subsidiaries. The Transaction was consummated on August 20, 2009.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;The Transaction has been accounted for as reverse acquisition and recapitalization of Man Shing and Hero / Xinsheng whereby Hero / Xinsheng is deemed to be the accounting acquirer (legal acquiree) and Man Shing to be the accounting acquiree (legal acquirer) under the Transaction. The consolidated financial statements are in substance those of Xinsheng, with the assets and liabilities, and revenues and expenses, of Man Shing and Hero being included effective from the consummation date of the Transaction.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;On September 2, 2009, Montgomery changed its name to Man Shing Agricultural Holdings, Inc. to more accurately reflect the business after the stock exchange Transaction with Hero and Xinsheng.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;Man Shing, Hero and Xinsheng are hereinafter referred to in these notes as the &amp;#8220;Company&amp;#8221;.&lt;/font&gt;&lt;/p&gt;</msah:OrganizationBackgroundTextBlock>

<us-gaap:AccountingChangesAndErrorCorrectionsTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 4%; font-weight: bold;"&gt;4.&lt;/td&gt;
&lt;td style="width: 96%; font-weight: bold;"&gt;RECENTLY ISSUED ACCOUNTING STANDARDS&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;There are no significant change in recent accounting pronouncements during the three months ended September 30, 2012 as compared to the recent accounting pronouncements described in the Company&amp;#8217;s Annual Report on Form 10-K for the year ended June 30, 2012.&lt;/p&gt;</us-gaap:AccountingChangesAndErrorCorrectionsTextBlock>
<us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;5.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;ACCOUNTS RECEIVABLE, NET&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The majority of the Company&amp;#8217;s sales are on open credit terms and in accordance with terms specified in the contracts governing the relevant transactions. The Company establishes an allowance for doubtful accounts based on management&amp;#8217;s assessment of the collectibility of trade receivables. The Company considers the historical level of credit losses and applies a percentage to aged receivables categories. During the reporting periods, management establishes a general provision allowance equivalent to 0.5% of the gross amount of trade receivables due in less than 1 year, 5% of the gross amount of trade receivables due from 1 to 2 years, and 10% of the gross amount of trade receivables due from 2 to 3 years. Management completely writes off the gross amount of trade receivables due over 3 years.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Based upon the aforementioned criteria, management has determined that the allowances for doubtful accounts of $46,419 and $43,285 are appropriate as of September 30, 2012 and June 30, 2012, respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;September&amp;#160;30,&amp;#160;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;June&amp;#160;30,&amp;#160;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 72%;"&gt;Accounts receivable, gross&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;9,170,390&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;8,530,913&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Less: allowance for doubtful accounts&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(46,419&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;)&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(43,285&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;Accounts receivable, net&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;9,123,971&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;8,487,628&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The movements in general allowance for doubtful accounts are as follows:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;September&amp;#160;30,&amp;#160;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;June&amp;#160;30,&amp;#160;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 72%;"&gt;Opening balance&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;43,285&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;31,608&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Allowance recognized&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;3,134&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;11,677&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;Closing balance&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;46,419&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;43,285&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
<msah:InventoryDisclosureExcludingDeferredInventoryCostsTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;6.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;INVENTORIES&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="text-indent: -27.5pt; margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;September&amp;#160;30,&amp;#160;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;June&amp;#160;30,&amp;#160;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 72%;"&gt;Raw materials&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;3,200,664&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;6,060,902&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Finished goods&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;831,622&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;802,929&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;4,032,286&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;6,863,831&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;For the three months ended September&amp;#160;30, 2012 and the year ended June&amp;#160;30, 2012, no provision for obsolete inventories was recorded by the Company.&lt;/p&gt;</msah:InventoryDisclosureExcludingDeferredInventoryCostsTextBlock>
<msah:DeferredInventoryCostsTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;7.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;DEFERRED INVENTORY COSTS&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The deferred inventory costs of $10,987,878 as of September 30, 2012 represented farmland rental of $1,431,698, cost of ginger seeds of $1,145,041, fertilizers and supplies of $6,072,821, and other items of $2,338,318. The deferred inventory costs of $9,750,038 as of June 30, 2012 represented farmland rental of $1,444,134, cost of ginger seeds of $1,073,489, fertilizers and supplies of $5,379,358, and other items of $1,853,057. These items were used in the planting of ginger and will be transferred to inventories at the time of harvests.&lt;/p&gt;</msah:DeferredInventoryCostsTextBlock>
<us-gaap:ShortTermDebtTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;8.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;SHORT-TERM BORROWING (LINE OF CREDIT)&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On April 10, 2012, Xinsheng entered a loan agreement with Bank of Weifang in the PRC for a facility of approximately $380,662 (RMB2,400,000). The loan has an annual interest rate of 10.496% and matures on March 27, 2013 (approximately twelve months following the date the loan was entered into). The loan is guaranteed by an unrelated third party. As of September 30, 2012, the outstanding amount of this loan was $378,489 (RMB2,400,000).&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On June 12, 2012, Xinsheng entered a loan agreement with Agricultural Development Bank of China in the PRC for a facility of approximately $1,581,052 (RMB10,000,000). The loan has an annual interest rate of 6.31% and matures on June 11, 2013 (twelve months following the date the loan was entered into). The loan is guaranteed by an unrelated third party and Mr. Shili Liu, the Company&amp;#8217;s CEO, President and Chairman. As of September 30, 2012, the outstanding amount of this loan was $1,577,039 (RMB10,000,000).&lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
<msah:NotePayableAndConvertibleRedeemableDebenturesTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;9.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;CONVERTIBLE NOTES&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="text-indent: -27.5pt; margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On January 4, 2010, the Company issued a secured convertible redeemable debenture (&amp;#8220;Debenture I&amp;#8221;) in the amount of $1,000,000, along with 800,000 shares of the Company&amp;#8217;s common stock, to a non-affiliate investor, which was secured by 6,286,250 shares of the Company&amp;#8217;s common stock and 839,562 shares of the Company&amp;#8217;s preferred stock (equivalent to 14,681,870 shares of common stock), representing a pro rata portion of a majority position in the Company&amp;#8217;s common stock owned by Mr. Shili Liu. The 839,562 shares of the Company&amp;#8217;s pledged preferred stock were released on November 30, 2010 and cancelled on December 16, 2010, respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Debenture I bears an annual interest rate of 8% payable quarterly in cash, and a default interest rate of 16% per annum. All or any part of the principal amount of Debenture I, plus accrued interest, may be converted into shares of the Company&amp;#8217;s common stock at a price per share equal to two dollars ($2.00) at the option of the holder. Debenture I matures three years after the date of issuance. The non-affiliate investor has the right to acquire an additional debenture of $100,000 and 80,000 shares within three years from the date of issuance, for an aggregate purchase price of up to $1,000,000.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On January 14, 2010, the Company issued a secured convertible redeemable debenture (&amp;#8220;Debenture II&amp;#8221;) in the amount of $500,000, along with 400,000 shares of the Company&amp;#8217;s common stock, to a non-affiliate investor, which was secured by 3,143,125 shares of the Company&amp;#8217;s common stock and 419,781 shares of the Company&amp;#8217;s preferred stock (equivalent to 7,340,935 shares of common stock), representing a pro rata portion of a majority position in the Company&amp;#8217;s common stock owned by Mr. Shili Liu. The 419,781 shares of the Company&amp;#8217;s pledged preferred stock were released on November 30, 2010 and cancelled on December 16, 2010, respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Debenture II bears an annual interest rate of 8% payable quarterly in cash and a default interest rate of 16% per annum. All or any part of the principal amount of Debenture II, plus accrued interest, may be converted into shares of the Company&amp;#8217;s common stock at a price per share equal to two dollars ($2.00) at the option of the holder. Debenture II matures three years after the date of issuance. The non-affiliate investor has the right to acquire an additional debenture of $100,000 and 80,000 shares within three years from the date of issuance, for an aggregate purchase price of up to $1,000,000.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company recognized the above debentures and accrued interest at carrying amounts and the shares of common stock were recognized as a prepaid expense using the bid price of the Company&amp;#8217;s common stock at the issuance date, amortized to stock-based compensation expenses over the maturity period. Accordingly, the Company recognized $25,000 and $25,000 &lt;font style="color: black;"&gt;for the three months period ended September 30, 2012 and 2011, respectively.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Pursuant to Registration Rights Agreements, (the &amp;#8220;RRAs&amp;#8221;) the Company was required to file registration statements with the Securities and Exchange Commission (&amp;#8220;SEC&amp;#8221;) within thirty days of the issuance of Debentures I and II, respectively, and have those registration statements declared effective within 120 days of issuance. If these registrations and effective declarations did not occur, the Company was to pay damages to the holder of the debenture. The RRAs were rescinded pursuant to an agreement between the Company and the investors on September 13, 2010.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;At any time prior to the maturity date after twelve months from the date of issue of the debentures, the Company will have the right to redeem all the debentures then outstanding, by payment in full, and not in part, of the outstanding principal amount due plus a premium equal to 50% of the principal amount being paid, plus all accrued and unpaid interest due through the date of payment without premium.&lt;/p&gt;</msah:NotePayableAndConvertibleRedeemableDebenturesTextBlock>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;10.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;STOCKHOLDERS&amp;#8217; EQUITY&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On August 20, 2009, Man Shing executed the Agreement among the Company, Hero, the shareholders of Hero and Xinsheng, pursuant to which Man Shing issued 32,800,000 new shares of common stock to shareholders of Hero and simultaneously transferred 3,535,000 shares of Man Shing&amp;#8217;s preferred stock to the shareholders of Hero, held in the name of the Northeast Nominee Trust, in exchange for 100% of the capital stock of Hero and Xinsheng. On September 2, 2009, Man Shing effectuated a 1 for 100 reverse split of its common stock. All common stock and per share data for all periods presented in these financial statements reflect the reverse stock split.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On September 17, 2009, 100,000 shares of Preferred Stock were converted into 1,000,000 shares of common stock, based on a rate of 10 shares for one, per the request of the preferred stockholder.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Immediately following completion of the share transaction and the preferred stock conversion, the Company had a total of 34,001,963 shares of its common stock issued and outstanding.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Pursuant to a binding term sheet, dated November 26, 2009, the Company issued 1,500,000 shares of common stock on December 8, 2009 to an investment bank. The fair value of the 1,500,000 shares was determined using the bid price of the Company&amp;#8217;s common stock on the measurement date, at a price of $0.25 per share. Accordingly, the Company calculated the stock-based compensation of $375,000 at its fair value.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Pursuant to two securities purchase agreements, dated January 4, 2010 and January 14, 2010, respectively, the Company issued a total of 1,200,000 shares of common stock to non-affiliated investors.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;During the third quarter of 2010, the Company issued 549,995 shares of the Company&amp;#8217;s common stock to a consultant for services rendered. The fair value of the 549,995 shares was determined using the bid price of the Company&amp;#8217;s common stock on the measurement date, at a price of $0.25 per share. Accordingly, the Company calculated the stock-based compensation of $137,499 at its fair value.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On May 27, 2010, the Company issued 125,000 shares of the Company&amp;#8217;s common stock to a consultant for services rendered. The fair value of the 125,000 shares was determined using the bid price of the Company&amp;#8217;s common stock on the measurement date, at a price of $0.25 per share. Accordingly, the Company calculated the stock-based compensation of $31,250 at its fair value.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On May 5, 2010, 65,000 shares of preferred stock were converted into 650,000 shares of common stock, based on a rate of 10 common shares for each preferred stock, at the request of the preferred stockholder pursuant to the terms of the preferred stock.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On September 13, 2010, the Company entered into securities purchase agreements with non-affiliate investors. Pursuant to the agreements, the investors purchased an aggregate of 10,000,000 shares of common stock of the Company for consideration of $0.40 per share of Common Stock (an aggregate of $4,000,000). On January 18, 2011, the transactions contemplated by those certain securities purchase agreements dated as of September 13, 2010, as amended on November 14, 2010, were consummated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Pursuant to certain cancellation agreement and amendments to certain securities purchase agreements dated November 14, 2010, Mr. Shili Liu agreed to cancel 3,358,250 preferred shares of the Company owned by him. On December 16, 2010, the 3,358,250 shares of preferred stock held by Mr. Shili Liu were cancelled.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Pursuant to a service agreement, 200,000 shares were issued to a service provider after the agreed service period from November 5, 2010 to November 4, 2011. The service provider continued to provide the above service to the Company. The fair value of the 200,000 was determined using the bid price of the Company&amp;#8217;s Common Stock on the grant date. Accordingly, the Company recognized $15,000 and $15,000 of stock based compensation for the quarters ended September 30, 2012 and September 30, 2011, respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Pursuant to the terms of Cancellation Agreements dated March 16, 2012, Mr. Eddie Cheung and Mr. Kenny Chow agreed to cancel 88,375 and 88,375 preferred shares of the Company, respectively. On April 17, 2012, the 88,375 and 88,375 shares of preferred stock held by Mr. Eddie Cheung and Mr. Kenny Chow were cancelled.&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<us-gaap:IncomeTaxDisclosureTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 4%; font-weight: bold;"&gt;11.&lt;/td&gt;
&lt;td style="width: 96%; font-weight: bold;"&gt;INCOME TAXES&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company&amp;#8217;s wholly owned subsidiary is subject to the PRC Enterprise Income Tax (&amp;#8220;EIT&amp;#8221;) at the statutory rate of 25% on the profits as reported in the Company&amp;#8217;s PRC statutory financial statements as adjusted by profit and loss items that are not taxable or deductible. The Company was exempt from the EIT for &lt;font style="color: black;"&gt;the quarter ended September&amp;#160;30, 2012 and &lt;/font&gt;the year ended June 30, 2012, as it engages in agricultural business as approved by PRC tax bureau. The Company must renew the exemption annually. The Company expects its exemption to continue since it operates in the rural agricultural business.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;PRC&amp;#8217;s legislative body, the National People&amp;#8217;s Congress, adopted the unified EIT Law on March 16, 2007. This new tax law replaced the income tax laws for domestic enterprises and foreign-invested enterprises and became effective on January 1, 2008. Under the new tax law, a unified income tax rate is set at 25% for both domestic enterprises and foreign-invested enterprises. However, there will be a transition period for enterprises, whether foreign-invested or domestic, that are currently receiving preferential tax treatments granted by relevant tax authorities. Enterprises that are subject to an enterprise income tax rate lower than 25% may continue to enjoy the lower rate and will transit into the new tax rate over a five year period beginning on the effective date of the EIT Law. Enterprises that are currently entitled to exemptions for a fixed term may continue to enjoy such treatment until the exemption term expires. Preferential tax treatments may continue to be granted to industries and projects that qualify for such preferential treatments under the new law.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;No income taxes have been included in the statements of operations and comprehensive income for the reporting periods for EIT for the Company&amp;#8217;s continuing operations in the PRC.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company conducts all its operating business through its subsidiary in China. The subsidiary is governed by the income tax laws of the PRC and does not have any material deferred tax assets or deferred tax liabilities under the income tax laws of the PRC because there are no material temporary differences between financial statement carrying amounts and the tax bases of existing assets and liabilities.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company by itself does not have any business operating activities in the United States.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The following table reconciles the statutory rates to the Company&amp;#8217;s effective tax rates for the quarter ended September&amp;#160;30, 2012 and the year ended June 30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;Quarter ended&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;Year ended&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;September 30, 2012&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;June 30, 2012&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; text-indent: 0px; padding-left: 0px; width: 72%; padding-right: 0px;"&gt;PRC statutory rates&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;25&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;25&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effect of tax rates in different jurisdiction&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0.12&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(0.24&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;)%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effect of non-deductible expenses&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;61.85&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;47.57&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Change in valuation allowance&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;2.35&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;2.21&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effect of tax exemption of PRC subsidiary&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(89.32&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;" nowrap="nowrap"&gt;)%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(74.54&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;" nowrap="nowrap"&gt;)%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effective income rate&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company has not provided deferred tax liabilities of $2,479,144, and $2,262,417 as of September 30, 2012 and June 30, 2012, respectively, on undistributed earnings attributable to its PRC subsidiary since January 1, 2008 as it intends to reinvest such earnings and the payment of dividends is indefinitely postponed.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;As of September 30, 2012 and June 30, 2012, Man Shing had accumulated net operating loss carryforwards for United States federal income tax purposes of approximately $3,393,957 and $3,257,754, respectively, that are available to offset future taxable income. Realization of the net operating loss carryforwards is dependent upon future profitable operations. In addition, the carryforwards may be limited upon a change of control in accordance with Internal Revenue Code Section 382, as amended. Accordingly, management has recorded a full valuation allowance to reduce deferred tax assets associated with the net operating loss carryforwards to zero at September 30, 2012 and June 30, 2012. The net operating loss carryforwards expire in various years through 2032.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Net deferred tax assets relate solely to Man Shing, and consist of the following components as of September&amp;#160;30, 2012 and June&amp;#160;30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;September&amp;#160;30, &lt;br  /&gt;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;June&amp;#160;30, &lt;br  /&gt;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 72%;"&gt;Deferred tax assets&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;1,188,000&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;1,140,000&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Less: valuation allowance&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(1,188,000&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;)&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(1,140 000&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;Net deferred tax asset&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&amp;#8212;&amp;#160;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&amp;#8212;&amp;#160;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Value added tax (VAT&amp;#8221;)&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Enterprises or individuals who sell commodities, engage in repair and maintenance or import or export goods in the PRC are subject to a value added tax in accordance with the PRC laws. The VAT standard rate is 13% of the gross sales price. A credit is available whereby VAT paid on the purchases of semi-finished products or raw materials used in the production of the Company&amp;#8217;s products can be used to offset the VAT due on the sales of the products.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;On December 31, 2011, Ministry of Finance, State Administration of Taxation issued a notice (Cai Shui [2011] No. 137) on the exemption of VAT for vegetable products with effect from January 1, 2012.&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:EarningsPerShareTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 4%; font-weight: bold;"&gt;12.&lt;/td&gt;
&lt;td style="width: 96%; font-weight: bold;"&gt;EARNINGS PER SHARE&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;Basic earnings per share is computed using the weighted-average number of the common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares and common share equivalents outstanding during the period.&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;The following tables illustrate the computation of basic and diluted earnings per share:&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="font: 10pt/normal times new roman, times, serif; width: 90%; margin-left: 5%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;Three&amp;#160;months&amp;#160;ended&lt;br  /&gt; September&amp;#160;30,&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="2"&gt;2012&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="2"&gt;2011&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="width: 72%; text-align: left; padding-bottom: 2.5pt;"&gt;Net income for the period&lt;/td&gt;
&lt;td style="width: 2%; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;1,972,319&lt;/td&gt;
&lt;td style="width: 1%; text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;2,058,210&lt;/td&gt;
&lt;td style="width: 1%; text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td&gt;Determination of shares:&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Weighted-average common shares outstanding (Basic)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;48,226,958&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;48,026,958&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Assumed conversion of preferred stock&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#8212;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;1,767,500&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;Weighted-average common shares outstanding (Diluted)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;48,226,958&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;49,794,458&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Basic earnings per share&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;0.04&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;0.04&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Diluted earnings per share&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;0.04&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;0.04&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;Conversion of the convertible notes (see note 9) is not assumed and the related 750,000 shares (Convertible notes of $1,500,000 at conversion price of $2) were not included in weighted average share calculation as the conversion would be anti-dilutive because the conversion price was higher than the market value per share of the common stock as of September 30, 2012 and 2011.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>


<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 4%; font-weight: bold;"&gt;15.&lt;/td&gt;
&lt;td style="width: 96%; font-weight: bold;"&gt;CONCENTRATION AND RISK&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;The Company&amp;#8217;s operations are carried out in the PRC. Accordingly, the Company&amp;#8217;s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy. The Company&amp;#8217;s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. The Company&amp;#8217;s results may be affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things&lt;font style="color: black;"&gt;.&lt;/font&gt;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 4%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;(a)&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;Major customers&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;The following customers accounted for 10% or above of Company&amp;#8217;s net revenue either during the three months ended September&amp;#160;30, 2012 or September 30, 2011.&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="font: 10pt/normal times new roman, times, serif; width: 90%; margin-left: 27.5pt; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="14" nowrap="nowrap"&gt;Three&amp;#160;months ended&lt;br  /&gt; September&amp;#160;30,&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" nowrap="nowrap"&gt;CUSTOMERS&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;2012 &lt;br  /&gt; Revenues&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;2011&lt;br  /&gt; Revenues&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="width: 44%; text-align: left;"&gt;Customer A&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,164,676&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;16&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,018,611&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;14&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Customer B&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,149,205&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;16&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;628,441&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;9&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left;"&gt;Customer C&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;909,359&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;13&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;745,072&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;10&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Customer D&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;696,602&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;10&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;50,404&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Customer E&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;663,797&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;9&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;837,260&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;12&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Customer F&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;-&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;859,460&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;12&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;The following customers accounted for 10% or above of Company&amp;#8217;s accounts receivable, either as of September 30, 2012 or June 30, 2012.&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;As of September 30,&lt;br  /&gt; 2012&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;As of June&amp;#160;30, &lt;br  /&gt; 2012&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" nowrap="nowrap"&gt;&lt;b&gt;CUSTOMERS&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;Accounts&lt;br  /&gt; Receivable&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;Accounts&lt;br  /&gt; Receivable&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="width: 36%; text-align: left;"&gt;Customer A&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,735,541&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;td style="width: 10%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,587,988&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Customer B&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,729,678&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,636,499&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left;"&gt;Customer C&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,317,734&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;14&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,168,189&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;14&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Customer D&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;1,140,686&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;12&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;1,332,557&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;16&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;Total:&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;5,923,639&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;65&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;Total:&amp;#160;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;5,725,233&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;68&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ConcentrationRiskDisclosureTextBlock>


<us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="margin: 0pt 0px 0pt 0.5in; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Based upon the aforementioned criteria, management has determined that the allowances for doubtful accounts of $46,419 and $43,285 are appropriate as of September 30, 2012 and June 30, 2012, respectively.&lt;/font&gt;&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" border="0" cellspacing="0" cellpadding="0"&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;September&amp;#160;30,&amp;#160;2012&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;June&amp;#160;30,&amp;#160;2012&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; width: 50%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Accounts receivable, gross&lt;/font&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; width: 12%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;9,170,390&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; width: 12%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;8,530,913&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Less: allowance for doubtful accounts&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;(46,419&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;(43,285&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Accounts receivable, net&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom:
 black 2.5pt double; text-align: right; font-size:
 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;9,123,971&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;8,487,628&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
<msah:AllowanceForDoubtfulAccountsReceivableTableTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;The movements in general allowance for doubtful accounts are as follows:&lt;/font&gt;&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" border="0" cellspacing="0" cellpadding="0"&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;September&amp;#160;30,&amp;#160;2012&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;June&amp;#160;30,&amp;#160;2012&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; width: 50%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Opening balance&lt;/font&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; width: 12%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;43,285&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; width: 12%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;31,608&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Allowance recognized&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;3,134&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;11,677&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Closing balance&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;46,419&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left;
 padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2"
 style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;43,285&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</msah:AllowanceForDoubtfulAccountsReceivableTableTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 85%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-size: 10pt;"&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold;" colspan="2"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;September&amp;#160;30,&amp;#160;2012&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold;" colspan="2"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;June&amp;#160;30,&amp;#160;2012&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: center; font-size: 10pt;" colspan="2"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: center; font-size: 10pt;" colspan="2"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 50%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;Raw materials&lt;/font&gt;&lt;/td&gt;
&lt;td style="width: 1%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right; width: 12%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;3,200,664&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="width: 1%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right; width: 12%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;6,060,902&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;831,622&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;802,929&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;4,032,286&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;6,863,831&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; font-size: 10pt;"&gt;&lt;font style="font-family: times new roman,times;" size="2"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The following table reconciles the statutory rates to the Company&amp;#8217;s effective tax rates for the quarter ended September&amp;#160;30, 2012 and the year ended June 30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;Quarter ended&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;Year ended&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;September 30, 2012&lt;/td&gt;
&lt;td nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3" nowrap="nowrap"&gt;June 30, 2012&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; text-indent: 0px; padding-left: 0px; width: 72%; padding-right: 0px;"&gt;PRC statutory rates&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;25&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;25&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effect of tax rates in different jurisdiction&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0.12&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(0.24&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;)%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effect of non-deductible expenses&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;61.85&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;47.57&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Change in valuation allowance&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;2.35&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;2.21&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effect of tax exemption of PRC subsidiary&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(89.32&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;" nowrap="nowrap"&gt;)%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;(74.54&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;" nowrap="nowrap"&gt;)%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0px; padding-left: 0px; padding-right: 0px;"&gt;Effective income rate&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;" nowrap="nowrap"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Net deferred tax assets relate solely to Man Shing, and consist of the following components as of September&amp;#160;30, 2012 and June&amp;#160;30, 2012:&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;September&amp;#160;30, &lt;/font&gt;&lt;br  /&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;2012&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;June&amp;#160;30, &lt;/font&gt;&lt;br  /&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;2012&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 72%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Deferred tax assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;1,188,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;1,140,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Less: valuation allowance&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;(1,188,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;(1,140 000&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Net deferred tax asset&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#8212;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#8212;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;The following tables illustrate the computation of basic and diluted earnings per share:&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 5%;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Three&amp;#160;months&amp;#160;ended&lt;/font&gt;&lt;br  /&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;September&amp;#160;30,&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;2012&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 72%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Net income for the period&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 2%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;1,972,319&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 2%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;2,058,210&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Determination of shares:&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Weighted-average common shares outstanding (Basic)&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;48,226,958&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;48,026,958&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Assumed conversion of preferred stock&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#8212;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;1,767,500&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Weighted-average common shares outstanding (Diluted)&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;48,226,958&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;49,794,458&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Basic earnings per share&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;0.04&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;0.04&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Diluted earnings per share&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;0.04&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;0.04&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
<us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Future aggregated annual lease payments are as follows:&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Year Ending June&amp;#160;30,&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 86%;"&gt;2013&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;1,085,223&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2014&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,446,964&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2015&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,305,031&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2016&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,305,031&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2017&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,031,005&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Thereafter&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;5,488,093&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;TOTAL&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;11,661,347&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>
<us-gaap:ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The following table sets forth the geographic information of the Company&amp;#8217;s customers:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;For the three months ended September&amp;#160;30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="border-bottom: black 1pt solid; font-weight: bold;" nowrap="nowrap"&gt;Market&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;%&amp;#160;of&amp;#160;revenue&lt;br  /&gt;contribution&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 86%;"&gt;PRC (note a)&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;48.1&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Japan&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;44.3&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;UK&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;6.2&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Netherlands&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1.4&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Total&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;100&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Note (a): The following table sets forth the Company&amp;#8217;s PRC customers by designation of delivery:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;For the three months ended September&amp;#160;30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" nowrap="nowrap"&gt;Market&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;%&amp;#160;of&amp;#160;revenue&lt;br  /&gt;contribution&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="width: 86%;"&gt;Japan&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;42.4&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Netherlands&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;34.4&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;UK&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;20.5&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 1pt;"&gt;Others&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;2.7&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Total&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;100&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock>
<us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="Context_3ME_30-Sep-2012">&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;The following customers accounted for 10% or above of Company&amp;#8217;s net revenue either during the three months ended September&amp;#160;30, 2012 or September 30, 2011.&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px 0pt 27.5pt; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="font: 10pt/normal times new roman, times, serif; width: 90%; margin-left: 27.5pt; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="14" nowrap="nowrap"&gt;Three&amp;#160;months ended&lt;br  /&gt; September&amp;#160;30,&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" nowrap="nowrap"&gt;CUSTOMERS&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;2012 &lt;br  /&gt; Revenues&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;2011&lt;br  /&gt; Revenues&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="width: 44%; text-align: left;"&gt;Customer A&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,164,676&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;16&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,018,611&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;14&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Customer B&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,149,205&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;16&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;628,441&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;9&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left;"&gt;Customer C&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;909,359&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;13&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;745,072&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;10&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Customer D&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;696,602&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;10&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;50,404&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Customer E&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;663,797&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;9&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;837,260&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;12&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Customer F&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;-&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;859,460&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 1pt;"&gt;12&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;The following customers accounted for 10% or above of Company&amp;#8217;s accounts receivable, either as of September 30, 2012 or June 30, 2012.&lt;/p&gt;
&lt;p style="font: 10pt/normal times new roman, times, serif; margin: 0pt 0px; font-size-adjust: none; font-stretch: normal;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;As of September 30,&lt;br  /&gt; 2012&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;As of June&amp;#160;30, &lt;br  /&gt; 2012&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center; font-weight: bold; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" nowrap="nowrap"&gt;&lt;b&gt;CUSTOMERS&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;Accounts&lt;br  /&gt; Receivable&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;td style="text-align: center; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;" colspan="6" nowrap="nowrap"&gt;&lt;b&gt;Accounts&lt;br  /&gt; Receivable&lt;/b&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;" nowrap="nowrap"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="width: 36%; text-align: left;"&gt;Customer A&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,735,541&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;td style="width: 10%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;1,587,988&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 10%; text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left;"&gt;Customer B&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,729,678&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,636,499&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;19&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td style="text-align: left;"&gt;Customer C&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,317,734&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;14&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,168,189&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;14&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Customer D&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;1,140,686&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;12&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 1pt; border-bottom-style: solid;"&gt;1,332,557&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;16&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #ccffcc;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white;"&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;Total:&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;5,923,639&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;65&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;Total:&amp;#160;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; border-bottom-color: black; border-bottom-width: 2.5pt; border-bottom-style: double;"&gt;5,725,233&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; padding-bottom: 2.5pt;"&gt;68&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock>
<dei:EntityInformationFormerLegalOrRegisteredName contextRef="Context_3ME_30-Sep-2012">Montgomery Real Estate Services, Inc.</dei:EntityInformationFormerLegalOrRegisteredName>
<dei:EntityIncorporationDateOfIncorporation contextRef="Context_3ME_30-Sep-2012">2000-02-08</dei:EntityIncorporationDateOfIncorporation>
<dei:EntityIncorporationStateCountryName contextRef="Context_3ME_30-Sep-2012">State of Nevada</dei:EntityIncorporationStateCountryName>
<us-gaap:BusinessAcquisitionNameOfAcquiredEntity contextRef="Context_3ME_30-Sep-2012">Man Shing, Hero Capital Profits Limited</us-gaap:BusinessAcquisitionNameOfAcquiredEntity>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="Context_As_Of_30-Sep-2012" unitRef="pure" decimals="4">1.0000</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="Context_FYE_30-Jun-2010_StatementEquityComponentsAxis_CommonStockMember" unitRef="shares" decimals="0">32800000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="Context_FYE_30-Jun-2010_StatementEquityComponentsAxis_PreferredStockMember" unitRef="shares" decimals="0">3535000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>


<msah:PercentageOfCommonStockSharesIssued contextRef="Context_As_Of_30-Jun-2010_BusinessAcquisitionAxis_ManShingHeroCapitalProfitsLimitedMember" unitRef="pure" decimals="4">0.9938</msah:PercentageOfCommonStockSharesIssued>
<msah:PercentageOfPreferredStockSharesIssued contextRef="Context_As_Of_30-Jun-2010_BusinessAcquisitionAxis_ManShingHeroCapitalProfitsLimitedMember" unitRef="pure" decimals="4">0.9819</msah:PercentageOfPreferredStockSharesIssued>
<msah:PercentageOfCommonStockSharesOutstanding contextRef="Context_As_Of_30-Jun-2010_BusinessAcquisitionAxis_ManShingHeroCapitalProfitsLimitedMember" unitRef="pure" decimals="4">0.9938</msah:PercentageOfCommonStockSharesOutstanding>
<msah:PercentageOfPreferredStockSharesOutstanding contextRef="Context_As_Of_30-Jun-2010_BusinessAcquisitionAxis_ManShingHeroCapitalProfitsLimitedMember" unitRef="pure" decimals="4">0.9819</msah:PercentageOfPreferredStockSharesOutstanding>
<us-gaap:AccountsReceivableGross contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">8530913</us-gaap:AccountsReceivableGross>
<us-gaap:AccountsReceivableGross contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">9170390</us-gaap:AccountsReceivableGross>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="Context_As_Of_30-Jun-2011" unitRef="USD" decimals="0">31608</us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">43285</us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">46419</us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AccountsReceivableNet contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">8487628</us-gaap:AccountsReceivableNet>
<us-gaap:AccountsReceivableNet contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">9123971</us-gaap:AccountsReceivableNet>
<us-gaap:AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease contextRef="Context_FYE_30-Jun-2012" unitRef="USD" decimals="0">11677</us-gaap:AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease>
<us-gaap:AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">3134</us-gaap:AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease>
<msah:ProvisionForDoubtfulAccountsDueInOneYearsPercentage contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="3">0.005</msah:ProvisionForDoubtfulAccountsDueInOneYearsPercentage>
<msah:ProvisionForDoubtfulAccountsDueInOneToTwoYearsPercentage contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">0.05</msah:ProvisionForDoubtfulAccountsDueInOneToTwoYearsPercentage>
<msah:ProvisionForDoubtfulAccountsDueInTwoToThreeYearsPercentage contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">0.10</msah:ProvisionForDoubtfulAccountsDueInTwoToThreeYearsPercentage>
<us-gaap:InventoryRawMaterials contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">6060902</us-gaap:InventoryRawMaterials>
<us-gaap:InventoryRawMaterials contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">3200664</us-gaap:InventoryRawMaterials>
<us-gaap:InventoryFinishedGoods contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">802929</us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">831622</us-gaap:InventoryFinishedGoods>
<msah:DeferredFarmLandRentalCostsCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1444134</msah:DeferredFarmLandRentalCostsCurrent>
<msah:DeferredFarmLandRentalCostsCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1431698</msah:DeferredFarmLandRentalCostsCurrent>
<msah:DeferredCostOfGingerSeedsCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1073489</msah:DeferredCostOfGingerSeedsCurrent>
<msah:DeferredCostOfGingerSeedsCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1145041</msah:DeferredCostOfGingerSeedsCurrent>
<msah:DeferredCostFertilizersAndSuppliesCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">5379358</msah:DeferredCostFertilizersAndSuppliesCurrent>
<msah:DeferredCostFertilizersAndSuppliesCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">6072821</msah:DeferredCostFertilizersAndSuppliesCurrent>
<us-gaap:OtherDeferredCostsNet contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1853057</us-gaap:OtherDeferredCostsNet>
<us-gaap:OtherDeferredCostsNet contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">2338318</us-gaap:OtherDeferredCostsNet>
<us-gaap:LineOfCreditFacilityInitiationDate1 contextRef="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember">2012-04-10</us-gaap:LineOfCreditFacilityInitiationDate1>

<us-gaap:LineOfCreditFacilityInitiationDate1 contextRef="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember">2012-06-12</us-gaap:LineOfCreditFacilityInitiationDate1>

<msah:LineOfCreditFacilityFaceAmount contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember" unitRef="CNY" decimals="0">2400000</msah:LineOfCreditFacilityFaceAmount>
<msah:LineOfCreditFacilityFaceAmount contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember" unitRef="USD" decimals="0">1581052</msah:LineOfCreditFacilityFaceAmount>
<msah:LineOfCreditFacilityFaceAmount contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember" unitRef="CNY" decimals="0">10000000</msah:LineOfCreditFacilityFaceAmount>


<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember" unitRef="pure" decimals="5">0.10496</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>

<us-gaap:LineOfCreditFacilityInterestRateDuringPeriod contextRef="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember" unitRef="pure" decimals="4">0.0631</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
<us-gaap:LineOfCreditFacilityExpirationDate1 contextRef="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember">2013-03-27</us-gaap:LineOfCreditFacilityExpirationDate1>

<us-gaap:LineOfCreditFacilityExpirationDate1 contextRef="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember">2013-06-11</us-gaap:LineOfCreditFacilityExpirationDate1>
<us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember" unitRef="USD" decimals="0">378489</us-gaap:LineOfCreditFacilityAmountOutstanding>
<us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember" unitRef="CNY" decimals="0">2400000</us-gaap:LineOfCreditFacilityAmountOutstanding>
<us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember" unitRef="USD" decimals="0">1577039</us-gaap:LineOfCreditFacilityAmountOutstanding>
<us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember" unitRef="CNY" decimals="0">10000000</us-gaap:LineOfCreditFacilityAmountOutstanding>


<us-gaap:ConvertibleDebt contextRef="Context_As_Of_04-Jan-2010_DerivativeByNatureAxis_DebentureOneMember" unitRef="USD" decimals="0">1000000</us-gaap:ConvertibleDebt>
<us-gaap:ConvertibleDebt contextRef="Context_As_Of_14-Jan-2010_DerivativeByNatureAxis_DebentureTwoMember" unitRef="USD" decimals="0">500000</us-gaap:ConvertibleDebt>
<msah:CommonStockSharesSecured contextRef="Context_As_Of_04-Jan-2010" unitRef="shares" decimals="0">14681870</msah:CommonStockSharesSecured>
<msah:CommonStockSharesSecured contextRef="Context_As_Of_04-Jan-2010_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis_PresidentMember" unitRef="shares" decimals="0">6286250</msah:CommonStockSharesSecured>
<msah:CommonStockSharesSecured contextRef="Context_As_Of_14-Jan-2010" unitRef="shares" decimals="0">7340935</msah:CommonStockSharesSecured>
<msah:CommonStockSharesSecured contextRef="Context_As_Of_14-Jan-2010_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis_PresidentMember" unitRef="shares" decimals="0">3143125</msah:CommonStockSharesSecured>
<msah:PreferredStockSharesSecured contextRef="Context_As_Of_04-Jan-2010_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis_PresidentMember" unitRef="shares" decimals="0">839562</msah:PreferredStockSharesSecured>
<msah:PreferredStockSharesSecured contextRef="Context_As_Of_14-Jan-2010_DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis_PresidentMember" unitRef="shares" decimals="0">419781</msah:PreferredStockSharesSecured>
<msah:PreferredStockSharesReleasedAndCancelled contextRef="Context_As_Of_30-Nov-2010_DerivativeByNatureAxis_DebentureOneMember" unitRef="shares" decimals="0">839562</msah:PreferredStockSharesReleasedAndCancelled>
<msah:PreferredStockSharesReleasedAndCancelled contextRef="Context_As_Of_30-Nov-2010_DerivativeByNatureAxis_DebentureTwoMember" unitRef="shares" decimals="0">419781</msah:PreferredStockSharesReleasedAndCancelled>
<msah:PreferredStockSharesReleasedAndCancelled contextRef="Context_As_Of_16-Dec-2010_DerivativeByNatureAxis_DebentureOneMember" unitRef="shares" decimals="0">839562</msah:PreferredStockSharesReleasedAndCancelled>
<msah:PreferredStockSharesReleasedAndCancelled contextRef="Context_As_Of_16-Dec-2010_DerivativeByNatureAxis_DebentureTwoMember" unitRef="shares" decimals="0">419781</msah:PreferredStockSharesReleasedAndCancelled>
<us-gaap:DebtInstrumentConvertibleEffectiveInterestRate contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember" unitRef="pure" decimals="4">0.0800</us-gaap:DebtInstrumentConvertibleEffectiveInterestRate>
<us-gaap:DebtInstrumentConvertibleEffectiveInterestRate contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember" unitRef="pure" decimals="4">0.0800</us-gaap:DebtInstrumentConvertibleEffectiveInterestRate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="Context_As_Of_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember" unitRef="pure" decimals="4">0.1600</us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="Context_As_Of_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember" unitRef="pure" decimals="2">0.16</us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="Context_As_Of_30-Sep-2012" unitRef="USD_per_Share" decimals="0">2</us-gaap:DebtInstrumentConvertibleConversionPrice1>


<msah:DebtInstrumentMaturityDescription contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">0.50</msah:DebtInstrumentMaturityDescription>
<us-gaap:StockholdersEquityReverseStockSplit contextRef="Context_FYE_30-Jun-2010">Man Shing effectuated a 1 for 100 reverse split of its common stock.</us-gaap:StockholdersEquityReverseStockSplit>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="Context_Custom_31-May-2010_StatementEquityComponentsAxis_CommonStockMember" unitRef="shares" decimals="0">650000</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="Context_Custom_31-May-2010_StatementEquityComponentsAxis_PreferredStockMember" unitRef="shares" decimals="0">65000</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="Context_FYE_30-Jun-2010_StatementEquityComponentsAxis_CommonStockMember" unitRef="shares" decimals="0">1000000</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="Context_FYE_30-Jun-2010_StatementEquityComponentsAxis_PreferredStockMember" unitRef="shares" decimals="0">100000</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
<us-gaap:ConversionOfStockDescription contextRef="Context_Custom_31-May-2010">based on a rate of 10 common shares for each preferred stock</us-gaap:ConversionOfStockDescription>
<us-gaap:ConversionOfStockDescription contextRef="Context_FYE_30-Jun-2010">based on a rate of 10 shares for one</us-gaap:ConversionOfStockDescription>
<msah:StockIssuedDuringPeriodFairValuePerShareShareBasedCompensation contextRef="Context_FYE_30-Jun-2010_RelatedPartyTransactionsByRelatedPartyAxis_InvestmentBankMember" unitRef="USD_per_Share" decimals="2">0.25</msah:StockIssuedDuringPeriodFairValuePerShareShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="Context_FYE_30-Jun-2010_RelatedPartyTransactionsByRelatedPartyAxis_InvestmentBankMember" unitRef="USD" decimals="0">375000</us-gaap:ShareBasedCompensation>
<us-gaap:ShareBasedCompensation contextRef="Context_1ME_31-May-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember" unitRef="USD" decimals="0">31250</us-gaap:ShareBasedCompensation>

<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="Context_3ME_31-Mar-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember" unitRef="shares" decimals="0">549995</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="Context_1ME_31-May-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember" unitRef="shares" decimals="0">125000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="Context_3ME_30-Sep-2012_RelatedPartyTransactionsByRelatedPartyAxis_ServiceProviderMember" unitRef="shares" decimals="0">200000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<msah:StockIssuedDuringPeriodFairValuePerShareIssuedForServices contextRef="Context_3ME_31-Mar-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember" unitRef="USD_per_Share" decimals="2">0.25</msah:StockIssuedDuringPeriodFairValuePerShareIssuedForServices>
<msah:StockIssuedDuringPeriodFairValuePerShareIssuedForServices contextRef="Context_1ME_31-May-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember" unitRef="USD_per_Share" decimals="2">0.25</msah:StockIssuedDuringPeriodFairValuePerShareIssuedForServices>
<msah:StockIssuedDuringPeriodExercisePriceNewIssues contextRef="Context_12ME_30-Jun-2011_RelatedPartyTransactionsByRelatedPartyAxis_InvestorMember" unitRef="USD_per_Share" decimals="2">0.40</msah:StockIssuedDuringPeriodExercisePriceNewIssues>
<msah:CancellationOfStockAgreedNumberOfShares contextRef="Context_As_Of_30-Nov-2010_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_ShiliLiuMember" unitRef="shares" decimals="0">3358250</msah:CancellationOfStockAgreedNumberOfShares>
<msah:CancellationOfStockAgreedNumberOfShares contextRef="Context_As_Of_16-Mar-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_EddieCheungMember" unitRef="shares" decimals="0">88375</msah:CancellationOfStockAgreedNumberOfShares>
<msah:CancellationOfStockAgreedNumberOfShares contextRef="Context_As_Of_16-Mar-2012_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_KennyChowMember" unitRef="shares" decimals="0">88375</msah:CancellationOfStockAgreedNumberOfShares>
<msah:ShareBasedCompensationAdditionalRecognized contextRef="Context_3ME_30-Sep-2011_RelatedPartyTransactionsByRelatedPartyAxis_ServiceProviderMember" unitRef="USD" decimals="0">15000</msah:ShareBasedCompensationAdditionalRecognized>

<msah:ShareBasedCompensationAdditionalRecognized contextRef="Context_3ME_30-Sep-2012_RelatedPartyTransactionsByRelatedPartyAxis_ServiceProviderMember" unitRef="USD" decimals="0">15000</msah:ShareBasedCompensationAdditionalRecognized>
<us-gaap:MinorityInterestOwnershipPercentageByParent contextRef="Context_As_Of_30-Sep-2012_LegalEntityAxis_HeroAndXinshengMember" unitRef="pure" decimals="2">1.00</us-gaap:MinorityInterestOwnershipPercentageByParent>


<msah:EffectiveIncomeTaxRateReconciliationPeoplesRepublicOfChinaStatutoryIncomeTaxRate contextRef="Context_FYE_30-Jun-2012" unitRef="pure" decimals="2">0.25</msah:EffectiveIncomeTaxRateReconciliationPeoplesRepublicOfChinaStatutoryIncomeTaxRate>
<msah:EffectiveIncomeTaxRateReconciliationPeoplesRepublicOfChinaStatutoryIncomeTaxRate contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">0.25</msah:EffectiveIncomeTaxRateReconciliationPeoplesRepublicOfChinaStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="Context_FYE_30-Jun-2012" unitRef="pure" decimals="4">-0.0024</us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="4">0.0012</us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense contextRef="Context_FYE_30-Jun-2012" unitRef="pure" decimals="4">0.4757</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense>
<us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="4">0.6185</us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="Context_FYE_30-Jun-2012" unitRef="pure" decimals="4">0.0221</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="4">0.0235</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateReconciliationTaxExemptIncome contextRef="Context_FYE_30-Jun-2012" unitRef="pure" decimals="4">-0.7454</us-gaap:EffectiveIncomeTaxRateReconciliationTaxExemptIncome>
<us-gaap:EffectiveIncomeTaxRateReconciliationTaxExemptIncome contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="4">-0.8932</us-gaap:EffectiveIncomeTaxRateReconciliationTaxExemptIncome>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="Context_FYE_30-Jun-2012" unitRef="pure" decimals="2">0.00</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">0.00</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:DeferredTaxAssetsGross contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1140000</us-gaap:DeferredTaxAssetsGross>
<us-gaap:DeferredTaxAssetsGross contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1188000</us-gaap:DeferredTaxAssetsGross>
<us-gaap:ValuationAllowanceAmount contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1140000</us-gaap:ValuationAllowanceAmount>
<us-gaap:ValuationAllowanceAmount contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">1188000</us-gaap:ValuationAllowanceAmount>
<us-gaap:DeferredTaxAssetsNet contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">0</us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">0</us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxLiabilitiesUndistributedForeignEarnings contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">2262417</us-gaap:DeferredTaxLiabilitiesUndistributedForeignEarnings>
<us-gaap:DeferredTaxLiabilitiesUndistributedForeignEarnings contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">2479144</us-gaap:DeferredTaxLiabilitiesUndistributedForeignEarnings>
<us-gaap:OperatingLossCarryforwards contextRef="Context_As_Of_30-Jun-2012_IncomeTaxAuthorityAxis_DomesticCountryMember" unitRef="USD" decimals="0">3257754</us-gaap:OperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwards contextRef="Context_As_Of_30-Sep-2012_IncomeTaxAuthorityAxis_DomesticCountryMember" unitRef="USD" decimals="0">3393957</us-gaap:OperatingLossCarryforwards>
<msah:ValueAddedTaxStandardRate contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">0.13</msah:ValueAddedTaxStandardRate>
<us-gaap:OperatingLossCarryforwardsExpirationDates contextRef="Context_3ME_30-Sep-2012_IncomeTaxAuthorityAxis_DomesticCountryMember">The net operating loss carryforwards expire in various years through 2032.</us-gaap:OperatingLossCarryforwardsExpirationDates>
<us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock contextRef="Context_3ME_30-Sep-2011" unitRef="shares" decimals="0">1767500</us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock>
<us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock contextRef="Context_3ME_30-Sep-2012" unitRef="shares" decimals="0">0</us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="Context_3ME_30-Sep-2011_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_ConvertibleDebtSecuritiesMember" unitRef="shares" decimals="0">750000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="Context_3ME_30-Sep-2012_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_ConvertibleDebtSecuritiesMember" unitRef="shares" decimals="0">750000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1085223</us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1446964</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1305031</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1305031</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">1031005</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">5488093</us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDue contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">11661347</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_FarmlandMember" unitRef="USD" decimals="0">548052</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_FarmlandMember" unitRef="CNY" decimals="0">3475200</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandTwoMember" unitRef="USD" decimals="0">283867</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandTwoMember" unitRef="CNY" decimals="0">1800000</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_OfficeBuildingMember" unitRef="USD" decimals="0">141933</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_OfficeBuildingMember" unitRef="CNY" decimals="0">900000</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandOneMember" unitRef="USD" decimals="0">473112</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandOneMember" unitRef="CNY" decimals="0">3000000</msah:OperatingLeasesPeriodicPayment>
<msah:OperatingLeasesFrequencyOfPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_FarmlandMember">annual</msah:OperatingLeasesFrequencyOfPeriodicPayment>
<msah:OperatingLeasesFrequencyOfPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandTwoMember">annual</msah:OperatingLeasesFrequencyOfPeriodicPayment>
<msah:OperatingLeasesFrequencyOfPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_OfficeBuildingMember">annual</msah:OperatingLeasesFrequencyOfPeriodicPayment>
<msah:OperatingLeasesFrequencyOfPeriodicPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandOneMember">annual</msah:OperatingLeasesFrequencyOfPeriodicPayment>
<msah:OperatingLeasesDateOfFirstRequiredPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_FarmlandMember">2011-01-01</msah:OperatingLeasesDateOfFirstRequiredPayment>
<msah:OperatingLeasesDateOfFirstRequiredPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandTwoMember">2010-01-01</msah:OperatingLeasesDateOfFirstRequiredPayment>
<msah:OperatingLeasesDateOfFirstRequiredPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_OfficeBuildingMember">2009-07-01</msah:OperatingLeasesDateOfFirstRequiredPayment>
<msah:OperatingLeasesDateOfFirstRequiredPayment contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandOneMember">2009-01-01</msah:OperatingLeasesDateOfFirstRequiredPayment>
<us-gaap:LeaseExpirationDate1 contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_FarmlandMember">2016-12-31</us-gaap:LeaseExpirationDate1>
<us-gaap:LeaseExpirationDate1 contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandTwoMember">2025-12-31</us-gaap:LeaseExpirationDate1>
<us-gaap:LeaseExpirationDate1 contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_OfficeBuildingMember">2014-06-30</us-gaap:LeaseExpirationDate1>
<us-gaap:LeaseExpirationDate1 contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_LandOneMember">2023-12-31</us-gaap:LeaseExpirationDate1>
<msah:OperatingLeasesPeriodicPaymentVariableBasis contextRef="Context_3ME_30-Sep-2012_PropertyPlantAndEquipmentByTypeAxis_StorageBuildingMember" unitRef="CNY" decimals="0">180</msah:OperatingLeasesPeriodicPaymentVariableBasis>


<msah:RevenueFromExternalCustomersPercentage contextRef="Context_3ME_30-Sep-2012" unitRef="pure" decimals="2">1.00</msah:RevenueFromExternalCustomersPercentage>
<msah:RevenueFromExternalCustomersPercentage contextRef="Context_3ME_30-Sep-2012_StatementGeographicalAxis_NetherlandsMember" unitRef="pure" decimals="3">0.014</msah:RevenueFromExternalCustomersPercentage>
<msah:RevenueFromExternalCustomersPercentage contextRef="Context_3ME_30-Sep-2012_StatementGeographicalAxis_UkMember" unitRef="pure" decimals="3">0.062</msah:RevenueFromExternalCustomersPercentage>

<msah:RevenueFromExternalCustomersPercentage contextRef="Context_3ME_30-Sep-2012_StatementGeographicalAxis_JapanMember" unitRef="pure" decimals="3">0.443</msah:RevenueFromExternalCustomersPercentage>
<msah:RevenueFromExternalCustomersPercentage contextRef="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember" unitRef="pure" decimals="3" id="Footnote-1_1">0.481</msah:RevenueFromExternalCustomersPercentage>
<msah:TotalAssetsNetPercentage contextRef="Context_3ME_30-Sep-2011_StatementGeographicalAxis_PrcMember" unitRef="pure" decimals="2">1.00</msah:TotalAssetsNetPercentage>
<msah:TotalAssetsNetPercentage contextRef="Context_3ME_30-Sep-2012_StatementGeographicalAxis_PrcMember" unitRef="pure" decimals="2">1.00</msah:TotalAssetsNetPercentage>

<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerMember" unitRef="USD" decimals="0">1018611</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerDMember" unitRef="USD" decimals="0">50404</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerBMember" unitRef="USD" decimals="0">628441</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerCMember" unitRef="USD" decimals="0">745072</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerEMember" unitRef="USD" decimals="0">837260</us-gaap:EntityWideRevenueMajorCustomerAmount>

<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerMember" unitRef="USD" decimals="0">1164676</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerDMember" unitRef="USD" decimals="0">696602</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerBMember" unitRef="USD" decimals="0">1149205</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerCMember" unitRef="USD" decimals="0">909359</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerEMember" unitRef="USD" decimals="0">663797</us-gaap:EntityWideRevenueMajorCustomerAmount>

<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerMember" unitRef="pure" decimals="2">0.14</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerDMember" unitRef="pure" decimals="2">0.01</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerBMember" unitRef="pure" decimals="2">0.09</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerCMember" unitRef="pure" decimals="2">0.10</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerEMember" unitRef="pure" decimals="2">0.12</us-gaap:EntityWideRevenueMajorCustomerPercentage>

<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerMember" unitRef="pure" decimals="2">0.16</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerDMember" unitRef="pure" decimals="2">0.10</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerBMember" unitRef="pure" decimals="2">0.16</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerCMember" unitRef="pure" decimals="2">0.13</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerEMember" unitRef="pure" decimals="2">0.09</us-gaap:EntityWideRevenueMajorCustomerPercentage>


<us-gaap:AllocatedShareBasedCompensationExpense contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">25000</us-gaap:AllocatedShareBasedCompensationExpense>
<us-gaap:AllocatedShareBasedCompensationExpense contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">25000</us-gaap:AllocatedShareBasedCompensationExpense>

<!-- Footnote Section -->
<link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">


<link:loc xlink:type="locator" xlink:href="#Footnote-1_1" xlink:label="lab_Footnote-1_1"/>
<link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" order="1.0" xlink:to="Footnote-1" xlink:from="lab_Footnote-1_1"/>
<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-1" xml:lang="en-US">The following table sets forth the Company's PRC customers by designation of delivery: For the three months ended September 30, 2012: Market % of revenue contribution Japan 42.4 % Netherlands 34.4 % UK 20.5 % Others 2.7 % Total 100%</link:footnote>
</link:footnoteLink>
<xbrli:context id="Context_As_Of_30-Jun-2010_BusinessAcquisitionAxis_ManShingHeroCapitalProfitsLimitedMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">msah:ManShingHeroCapitalProfitsLimitedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2010-06-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:LineOfCreditFacilityFaceAmount contextRef="Context_As_Of_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember" unitRef="USD" decimals="0">380662</msah:LineOfCreditFacilityFaceAmount>


	<xbrli:context id="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_BankOfWeifangMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">msah:BankOfWeifangMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2011-07-01</xbrli:startDate><xbrli:endDate>2012-06-30</xbrli:endDate></xbrli:period></xbrli:context>
	<xbrli:context id="Context_12ME_30-Jun-2012_LineOfCreditFacilityAxis_AgriculturalDevelopmentBankOfChinaMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LineOfCreditFacilityAxis">msah:AgriculturalDevelopmentBankOfChinaMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2011-07-01</xbrli:startDate><xbrli:endDate>2012-06-30</xbrli:endDate></xbrli:period></xbrli:context>
	<msah:PaymentsToAcquireAdditionalDebenture contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember" unitRef="USD" decimals="0">100000</msah:PaymentsToAcquireAdditionalDebenture>
<msah:RightToAcquireShares contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember" unitRef="shares" decimals="0">80000</msah:RightToAcquireShares>
<msah:PaymentsToAcquireShares contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember" unitRef="USD" decimals="0">1000000</msah:PaymentsToAcquireShares>
<msah:DebtInstrumentMaturityPeriod contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember">P3Y</msah:DebtInstrumentMaturityPeriod>


<msah:PaymentsToAcquireAdditionalDebenture contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember" unitRef="USD" decimals="0">100000</msah:PaymentsToAcquireAdditionalDebenture>
<msah:RightToAcquireShares contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember" unitRef="shares" decimals="0">80000</msah:RightToAcquireShares>
<msah:PaymentsToAcquireShares contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember" unitRef="USD" decimals="0">1000000</msah:PaymentsToAcquireShares>
<msah:DebtInstrumentMaturityPeriod contextRef="Context_3ME_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember">P3Y</msah:DebtInstrumentMaturityPeriod>


<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="Context_As_Of_30-Sep-2012_DerivativeByNatureAxis_DebentureOneMember" unitRef="USD_per_Share" decimals="0">2</us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="Context_As_Of_30-Sep-2012_DerivativeByNatureAxis_DebentureTwoMember" unitRef="USD_per_Share" decimals="0">2</us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:CommonStockSharesIssued contextRef="Context_As_Of_14-Jan-2010_DerivativeByNatureAxis_DebentureTwoMember" unitRef="shares" decimals="0">400000</us-gaap:CommonStockSharesIssued>
<msah:RegistrationStatementsFiledWithSecTimeLimit contextRef="Context_3ME_30-Sep-2012">P30D</msah:RegistrationStatementsFiledWithSecTimeLimit>
<msah:RegistrationStatementsDeclaredTimeLimit contextRef="Context_3ME_30-Sep-2012">P120D</msah:RegistrationStatementsDeclaredTimeLimit>
<xbrli:context id="Context_1ME_31-Jan-2010_RelatedPartyTransactionsByRelatedPartyAxis_InvestorMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:InvestorMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2010-01-01</xbrli:startDate><xbrli:endDate>2010-01-31</xbrli:endDate></xbrli:period></xbrli:context>
	<us-gaap:ShareBasedCompensation contextRef="Context_3ME_31-Mar-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember" unitRef="USD" decimals="0">137499</us-gaap:ShareBasedCompensation>
<xbrli:context id="Context_1ME_31-May-2010_RelatedPartyTransactionsByRelatedPartyAxis_ConsultantMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">msah:ConsultantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2010-05-01</xbrli:startDate><xbrli:endDate>2010-05-31</xbrli:endDate></xbrli:period></xbrli:context>
	<xbrli:context id="Context_12ME_30-Jun-2011_RelatedPartyTransactionsByRelatedPartyAxis_InvestorMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:InvestorMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2010-07-01</xbrli:startDate><xbrli:endDate>2011-06-30</xbrli:endDate></xbrli:period></xbrli:context>
	<msah:StockCancelledDuringPeriodShares contextRef="Context_12ME_30-Jun-2011_StatementEquityComponentsAxis_PreferredStockMember_RelatedPartyTransactionsByRelatedPartyAxis_ShiliLiuMember" unitRef="shares" decimals="0">3358250</msah:StockCancelledDuringPeriodShares>

	<us-gaap:NatureOfOperations contextRef="Context_3ME_30-Sep-2012">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;3.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;DESCRIPTION OF BUSINESS&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company is engaged in the production and processing of fresh and frozen fruits and vegetables, mainly ginger but also other vegetables such as onion and garlic. The Company strives to provide high quality products to its customers. As of September 30, 2012, the Company leased 110,000 square meters of factory space from an individual and 7.7 million square meters of farmland from the People&amp;#8217;s Republic of China (&amp;#8220;PRC&amp;#8221;) Government in Anqiu, Shandong Province, which is one of the largest ginger farmlands in the region.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company has been certified by the British Retail Consortium Global Food Standard for Food Safety and has met the requirements of Operational HACCP Specification.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;u&gt;The Company&amp;#8217;s products&lt;/u&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;i&gt;&lt;u&gt;Fresh Vegetables&lt;/u&gt;&lt;/i&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Ginger&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="font-style: italic; text-decoration: underline;" colspan="2"&gt;Frozen Fruits and Vegetables&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 45%;"&gt;Peeled Ginger&lt;/td&gt;
&lt;td style="width: 55%;"&gt;Diced Garlic&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td&gt;Diced Ginger&lt;/td&gt;
&lt;td&gt;Garlic Puree&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td&gt;Ginger Puree Cubes&lt;/td&gt;
&lt;td&gt;Garlic Puree Cubes&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td&gt;Ginger Puree&lt;/td&gt;
&lt;td&gt;Peeled Garlic&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td&gt;Strawberry&lt;/td&gt;
&lt;td&gt;Diced Onion&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:NatureOfOperations>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="Context_3ME_30-Sep-2011">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 4%; font-weight: bold;"&gt;13.&lt;/td&gt;
&lt;td style="width: 96%; font-weight: bold;"&gt;COMMITMENT AND CONTINGENCIES&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company has entered into the following material lease agreements.&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On December 30, 2008, and December 31, 2009, the Company entered into lease agreements with the local government. Pursuant to these&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;agreements, total area of 3.335 million square meters (5,000 mu) and 2 million square meters (3,000 mu) of land are leased from January 1,&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;2009 to December 31, 2023 and January 1, 2010 to December 31, 2025, with total annual lease payments of $473,112 (RMB3,000,000) and&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;$283,867 (RMB 1,800,000), respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 38.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On July 1, 2009, the Company entered into a lease agreement with a third party. Pursuant to the agreement, the Company leased the&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;office building and plant from July 1, 2009 to June 30, 2014. The first year&amp;#8217;s rent was waived and the annual lease payment of $141,933&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;(RMB900,000) began in the second year. The Company recognizes the aggregate benefit of rent incentives as a reduction of rental&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;expense over the lease term, on a straight-line basis.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 38.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On March 31, 2011, the Company entered into a land lease agreement with the local government pursuant to which the Company agreed&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;to lease approximately 2.4 million square meters (3,620 mu) of farmland. The term of the lease is six years, from January 1, 2011 through&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;December 31, 2016 with an annual lease of approximately $548,052 (RMB3,475,200).&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 38.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On October 2 and 3, 2011, the Company entered into several lease agreements with a local village for inventory (ginger) storage.&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Pursuant to these agreements, the annual lease payment will be calculated based on the weight of inventory storage (RMB180 per ton).&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 38.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Future aggregated annual lease payments are as follows:&lt;/p&gt;
&lt;p style="text-indent: 27.5pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Year Ending June&amp;#160;30,&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="3"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 86%;"&gt;2013&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;1,085,223&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2014&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,446,964&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2015&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,305,031&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2016&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,305,031&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;2017&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,031,005&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;Thereafter&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;5,488,093&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;TOTAL&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;11,661,347&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="Context_3ME_30-Sep-2011">&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%; font-weight: bold;"&gt;14.&lt;/td&gt;
&lt;td style="width: 94%; font-weight: bold;"&gt;SEGMENT REPORTING AND GEOGRAPHICAL INFORMATION&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="text-indent: -27.5pt; margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 3%;"&gt;(a)&lt;/td&gt;
&lt;td style="width: 91%;"&gt;Segment information&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company&amp;#8217;s chief operating decision maker has been identified as the CEO, president and chairman, Mr. Shili Liu, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Company. Based on this assessment, the Company has determined that it has one operating and reportable segment. The majority of the Company&amp;#8217;s sales are derived from ginger, with no other product constituting more than 10% of the consolidated total sales.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: top;"&gt;
&lt;td style="width: 6%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 3%;"&gt;(b)&lt;/td&gt;
&lt;td style="width: 91%;"&gt;Geographical segment&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The following table sets forth the geographic information of the Company&amp;#8217;s customers:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;For the three months ended September&amp;#160;30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="border-bottom: black 1pt solid; font-weight: bold;" nowrap="nowrap"&gt;Market&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;%&amp;#160;of&amp;#160;revenue&lt;br  /&gt;contribution&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 86%;"&gt;PRC (note a)&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;48.1&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Japan&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;44.3&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;UK&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;6.2&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Netherlands&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1.4&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Total&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;100&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;The Company&amp;#8217;s operations are located in the PRC. For the three months ended September&amp;#160;30, 2012 and 2011, 100% of the Company&amp;#8217;s assets were located in the PRC.&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;Note (a): The following table sets forth the Company&amp;#8217;s PRC customers by designation of delivery:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;For the three months ended September&amp;#160;30, 2012:&lt;/p&gt;
&lt;p style="margin: 0pt 0px 0pt 27.5pt; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 27.5pt;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" nowrap="nowrap"&gt;Market&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap"&gt;%&amp;#160;of&amp;#160;revenue&lt;br  /&gt;contribution&lt;/td&gt;
&lt;td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="width: 86%;"&gt;Japan&lt;/td&gt;
&lt;td style="width: 2%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;42.4&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Netherlands&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;34.4&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;UK&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;20.5&lt;/td&gt;
&lt;td style="text-align: left;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 1pt;"&gt;Others&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: right;"&gt;2.7&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 1pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Total&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;100&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;%&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
<xbrli:context id="Context_3ME_30-Sep-2011_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_ConvertibleDebtSecuritiesMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:ConvertibleDebtSecuritiesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2011-07-01</xbrli:startDate><xbrli:endDate>2011-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="Context_As_Of_30-Jun-2012" unitRef="USD_per_Share" decimals="0">2</us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:ConvertibleNotesPayableCurrent contextRef="Context_As_Of_30-Sep-2011" unitRef="USD" decimals="0">1500000</us-gaap:ConvertibleNotesPayableCurrent>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="Context_As_Of_30-Sep-2011" unitRef="USD_per_Share" decimals="0">2</us-gaap:DebtInstrumentConvertibleConversionPrice1>

<xbrli:context id="Context_3ME_30-Sep-2012_StatementGeographicalAxis_UkMember_StatementBusinessSegmentsAxis_PrcMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:UkMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">msah:PrcMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2012-07-01</xbrli:startDate><xbrli:endDate>2012-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<msah:RevenuePercentageBasedOnDesignationOfDelivery contextRef="Context_3ME_30-Sep-2012_StatementGeographicalAxis_UkMember_StatementBusinessSegmentsAxis_PrcMember" unitRef="pure" decimals="4">0.2050</msah:RevenuePercentageBasedOnDesignationOfDelivery>
<xbrli:context id="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember_StatementGeographicalAxis_JapanMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">msah:PrcMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:JapanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2012-07-01</xbrli:startDate><xbrli:endDate>2012-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<msah:RevenuePercentageBasedOnDesignationOfDelivery contextRef="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember_StatementGeographicalAxis_JapanMember" unitRef="pure" decimals="4">0.4240</msah:RevenuePercentageBasedOnDesignationOfDelivery>
<xbrli:context id="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember_StatementGeographicalAxis_NetherlandsMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">msah:PrcMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:NetherlandsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2012-07-01</xbrli:startDate><xbrli:endDate>2012-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<msah:RevenuePercentageBasedOnDesignationOfDelivery contextRef="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember_StatementGeographicalAxis_NetherlandsMember" unitRef="pure" decimals="4">0.3440</msah:RevenuePercentageBasedOnDesignationOfDelivery>
<xbrli:context id="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember_StatementGeographicalAxis_OtherCountriesMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">msah:PrcMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementGeographicalAxis">msah:OtherCountriesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2012-07-01</xbrli:startDate><xbrli:endDate>2012-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<msah:RevenuePercentageBasedOnDesignationOfDelivery contextRef="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember_StatementGeographicalAxis_OtherCountriesMember" unitRef="pure" decimals="4">0.0270</msah:RevenuePercentageBasedOnDesignationOfDelivery>
<msah:RevenuePercentageBasedOnDesignationOfDelivery contextRef="Context_3ME_30-Sep-2012_StatementBusinessSegmentsAxis_PrcMember" unitRef="pure" decimals="0">1</msah:RevenuePercentageBasedOnDesignationOfDelivery>

<us-gaap:IncomeTaxesPaid contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">0</us-gaap:IncomeTaxesPaid>

	<xbrli:context id="Context_As_Of_14-Nov-2012"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2012-11-14</xbrli:instant></xbrli:period></xbrli:context>
	<xbrli:context id="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerFMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerFMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2012-07-01</xbrli:startDate><xbrli:endDate>2012-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerFMember" unitRef="USD" decimals="0">0</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2012_MajorCustomersAxis_CustomerFMember" unitRef="pure" decimals="2">0.00</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<xbrli:context id="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerFMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerFMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2011-07-01</xbrli:startDate><xbrli:endDate>2011-09-30</xbrli:endDate></xbrli:period></xbrli:context>
	<us-gaap:EntityWideRevenueMajorCustomerAmount contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerFMember" unitRef="USD" decimals="0">859460</us-gaap:EntityWideRevenueMajorCustomerAmount>
<us-gaap:EntityWideRevenueMajorCustomerPercentage contextRef="Context_3ME_30-Sep-2011_MajorCustomersAxis_CustomerFMember" unitRef="pure" decimals="2">0.12</us-gaap:EntityWideRevenueMajorCustomerPercentage>
<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">5923639</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Sep-2012" unitRef="pure" decimals="2">0.65</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Jun-2012" unitRef="USD" decimals="0">5725233</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Jun-2012" unitRef="pure" decimals="2">0.68</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerBMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerBMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-09-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerBMember" unitRef="USD" decimals="0">1729678</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerBMember" unitRef="pure" decimals="2">0.19</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerBMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerBMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-06-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerBMember" unitRef="USD" decimals="0">1636499</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerBMember" unitRef="pure" decimals="2">0.19</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerCMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-09-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerCMember" unitRef="USD" decimals="0">1317734</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerCMember" unitRef="pure" decimals="2">0.14</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerCMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-06-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerCMember" unitRef="USD" decimals="0">1168189</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerCMember" unitRef="pure" decimals="2">0.14</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerDMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerDMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-09-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerDMember" unitRef="USD" decimals="0">1140686</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerDMember" unitRef="pure" decimals="2">0.12</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerDMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerDMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-06-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerDMember" unitRef="USD" decimals="0">1332557</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerDMember" unitRef="pure" decimals="2">0.16</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-09-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerMember" unitRef="USD" decimals="0">1735541</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Sep-2012_MajorCustomersAxis_CustomerMember" unitRef="pure" decimals="2">0.19</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
<xbrli:context id="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerMember"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001430060</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">msah:CustomerMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-06-30</xbrli:instant></xbrli:period></xbrli:context>
	<msah:EntityWideAccountsReceivableMajorCustomerAmount contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerMember" unitRef="USD" decimals="0">1587988</msah:EntityWideAccountsReceivableMajorCustomerAmount>
<msah:EntityWideAccountsReceivableMajorCustomerPercentage contextRef="Context_As_Of_30-Jun-2012_MajorCustomersAxis_CustomerMember" unitRef="pure" decimals="2">0.19</msah:EntityWideAccountsReceivableMajorCustomerPercentage>
</xbrli:xbrl>