INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Summary of tax expense

Tax expense is comprised of the following:

	For the years ended September 30,
	2019		2020		2021
Current tax		63		13		31
Deferred tax		—		—		—
		63		13		31

Summary of reconciliation between effective income tax rate and PRC statutory income tax rate

A reconciliation between the effective income tax rate and the PRC statutory income tax rate are as follows:

	For the years ended September 30,
	2019			2020			2021
PRC statutory tax rate		25	%		25	%		25.0	%
Effect of different tax rates of group entities operating in other    jurisdictions and preferential tax rates of group entities		—			0.5	%		(5.0	)%
Tax effect of other expenses that are not deductible in determining    taxable profit		(2.4	)%		—			(0.9	)%
Effect of share-based compensation		—			(0.3	)%		(0.7	)%
Tax effect of loss on disposal of long-term assets		—			(7.6	)%		(2.0	)%
Effect of change in valuation allowance		(22.6	)%		(17.6	)%		(16.4	)%
		(0.0	)%		(0.0	)%		(0.0	)%

Summary of principal components of deferred income tax assets

The principal components of the Group’s deferred income tax assets as of September 30, 2020 and 2021 are as follows:

	As of September 30,
	2020			2021
Deferred tax assets:
Net losses carry forwards		268,477			215,193
Impairment loss on long-term assets		263,774			313,668
Allowance of doubtful accounts		—			37,668
Other accrued expenses		21,322			22,746
Deferred rent		53,757			—
Advertising expenses		12,592			12,592
Valuation allowance		(619,922	)		(601,867	)
		—			—

Summary of movement of valuation allowance

Movement of the valuation allowance is as follows:

Balance as of September 30, 2018	233,191
Addition	105,773
Write off	—
Balance as of September 30, 2019	338,964
Addition	280,958
Write off	—
Balance as of September 30, 2020	619,922
Addition	94,809
Write off	(112,864	)
Balance as of September 30, 2021	601,867