CHINA BAK BATTERY INC | 2013 | FY | 3


      2012     2013  
  Cost of revenues $ 13,551,240   $ 14,666,041  
  Research and development expenses   604,223     470,681  
  Sales and marketing expenses   172,189     132,312  
  General and administrative expenses   3,316,192     3,034,542  
              $ 17,643,844   $ 18,303,576  

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      2012     2013  
  Buildings $ 115,034,342   $ 152,128,751  
  Machinery and equipment   168,947,314     125,617,004  
  Office equipment   2,624,137     2,520,480  
  Motor vehicles   1,486,337     1,722,492  
      288,092,130     281,988,727  
  Accumulated depreciation   (102,766,292 )   (123,715,978 )
  Construction in progress   51,714,066     11,321,396  
  Prepayment for acquisition of property, plant and equipment   1,717,991     558,013  
  Carrying amount $ 238,757,895   $ 170,152,158  

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Year ending September 30,      
  2014 $ 3,809,156  
  2015   3,809,156  
  2016   3,777,192  
  2017   3,514,923  
  2018   3,067,519  
   Later years   9,367  
  $ 17,987,313  

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Buildings $ 32,718,634  

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