CONDENSED FINANCIAL STATEMENTS OF THE PARENT COMPANY (Tables)

12 Months Ended

Sep. 30, 2021

PARENT COMPANY CONDENSED BALANCE SHEETS

(Renminbi in thousands, except share data and per share data, unless otherwise stated)

	As of September 30,
	2020			2021
	RMB			RMB			USD
Assets
Cash and cash equivalents		6,015			1,355			209
Other receivables, deposits and other assets		—			—			—
Amounts due from subsidiaries and consolidated VIEs		1,385,814			1,465,312			227,413
Total assets		1,391,829			1,466,667			227,622
Liabilities
Short-term borrowings		221,328			210,776			32,712
Accrued expenses and other current liabilities		13,126		-			-
Contingent liabilities for payable for asset acquisition		—			164,254			25,492
Convertible notes		206,251			313,870			48,712
Deficit of investments in subsidiaries and consolidated VIEs		2,955,202			3,272,273			507,849
Total liabilities		3,395,907			3,961,173			614,765


Shareholders’ deficit:
Ordinary shares		92			110			17
Treasury stock		(298,110	)		(5	)		(1	)
Additional paid-in capital		2,085,099			1,845,295			286,385
Accumulated deficits		(3,809,516	)		(4,378,690	)		(679,562	)
Accumulated other comprehensive(loss) income		18,357			38,784			6,018
Total shareholders’ deficit		(2,004,078	)		(2,494,506	)		(387,143	)
Total liabilities and shareholders’ deficit		1,391,829			1,466,667			227,622

PARENT COMPANY CONDENSED STATEMENTS OF COMPREHENSIVE LOSS

(Renminbi in thousands, unless otherwise stated)

	For the Years Ended September 30,
	2019			2020			2021			2021
	RMB			RMB			RMB			USD
Selling, general and administrative expenses		(15,888	)		(37,557	)		(27,302	)		(4,237	)
Interest income (expenses)		1,761			(42,507	)		(61,265	)		(9,508	)
Debt extinguishment loss		—			—			(41,961	)		(6,512	)
Fair value change of contingent earn-out liabilities		42,404			97,417			—			—
Income (loss) before equity in losses of subsidiaries and consolidated VIEs and VIE’s subsidiaries		28,277			17,353			(130,528	)		(20,257	)
Equity in losses of subsidiaries and consolidated VIE and VIE’s subsidiaries		(526,614	)		(1,550,994	)		(438,674	)		(68,082	)
Net loss		(498,337	)		(1,533,641	)		(569,202	)		(88,339	)
Foreign currency translation adjustments		(7,621	)		24,265			20,427			3,170
Deemed dividend		(307,389	)		—			—			—
Comprehensive loss		(813,347	)		(1,509,376	)		(548,775	)		(85,169	)

(Renminbi in thousands, unless otherwise stated)

	For the Years Ended September 30,
	2019			2020			2021			2021
	RMB			RMB			RMB			USD
Net cash used in operating activities		(20,149	)		(17,452	)		(30,664	)		(4,759	)
Net cash used in investing activities		(460,663	)		(407,297	)		(87,232	)		(13,538	)
Net cash provided by financing activities		530,002			329,839			113,236			17,574
Effect of exchange rate changes		2,087			(232	)		—			47
Net increase (decrease) in cash and cash equivalents		51,277			(95,142	)		(4,660	)		(676	)
Cash and cash equivalents and restricted cash at the beginning of the year		49,880			101,157			6,015			886
Cash and cash equivalents and restricted cash at the end of the year		101,157			6,015			1,355			210