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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Dec. 31, 2012
Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (636,680) $ (327,439)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Amortization of prepaid post combination employee benefit 51,686 50,964
Depreciation 102,151 50,137
Share-based payment expense 90,262 100,063
Changes in operating assets and liabilities:    
Monies held by legal firm 0 470,436
Notes receivable 0 (24,698)
Accounts receivable 91,644 135,179
Value-added tax recoverable/payable (19,334) (6,761)
Amount due to a shareholder 252,014 78,667
Other receivables 58,251 17,033
Inventory 0 2,088
Accounts payable 142,494 (29,404)
Accrued expense and other payable (101,768) 61,424
Income tax payable 0 28,765
Net cash provided by operating activities 30,720 606,454
CASH FLOWS FROM INVESTING ACTIVITIES    
Acquisition of property and equipment (1,546) (142,925)
Disposal of property and equipment 40,291 0
Net cash provided by /(used in) investing activities 38,745 (142,925)
Effect of exchange rate changes on cash and cash equivalents 693 6,354
Net increase in cash and cash equivalents 70,158 469,883
Cash and cash equivalents, beginning balance 263,228 779,132
Cash and cash equivalents, ending balance $ 333,386 $ 1,249,015