Segment Reporting

9 Months Ended

Jun. 30, 2011

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

9.  SEGMENT REPORTING

Business Segments

For management purposes, the Group currently organized into two operating units – ‘Trademark Licensing’ and ‘Trading Support’. Turnover represents the net amounts received and receivable for goods sold or services provided by the Group during the period. These units are the basis on which the Group reports its primary segment information.

Segment information about these businesses is presented below.

For the 9 months periods ended June 30, 2011 and 2010	Trading Support					Trademark Licensing						Consolidated
	2011			2010		2011			2010			2011			2010
	US$			US$		US$			US$			US$			US$
Turnover		—			269		5,828			—			5,828			269
Segment Results		(150,995	)		9		(825,456	)		(391,152	)		(976,451	)		(391,143	)
Unallocated corporate income													19,500			—
Unallocated corporate expenses													(1,004,066	)		(445,644	)
Loss from operations													(1,961,017	)		(836,787	)
Finance costs													(205,613	)		(50,814	)
Loss for the period													(2,166,630	)		(887,601	)

					June 30,		June 30,
As of June 30, 2011 and 2010					2011		2010
ASSETS					US$		US$
Segment assets	1,825,800	1,930,319	2,659,627	1,197,360		4,485,427		3,132,679
Unallocated corporate assets						3,896		3,199
Consolidated total assets						4,489,323		3,135,878
LIABILITIES
Segment liabilities	11,350	-	2,424,873	1,983,952		2,436,223		1,983,952
Unallocated corporate liabilities						3,162,882		1,386,533
Consolidated total liabilities						5,599,105		3,370,485

 

Geographical Segments

The Group's customers are principally located in Hong Kong, PRC and the United States of America.