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Inventories

12 Months Ended

Sep. 30, 2011

5	Inventories

	Inventories as of September 30, 2010 and 2011 consist of the following:

		2010			2011

Raw materials	$	18,357,473		$	21,294,868
Work-in-progress		6,771,843			9,366,491
Finished goods		47,458,604			43,605,308

		72,587,920			74,266,667
Provision for obsolete inventories		(8,539,554	)		(7,125,699	)

	$	64,048,366		$	67,140,968

	Part of the Company’s inventories with carrying value of US$22,417,504 and US$23,495,137 as of September 30, 2010 and 2011, respectively, was pledged as collateral under certain loan agreements (Note 11).

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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