v2.4.0.6

Consolidated Balance Sheets [Parenthetical] (USD $)	Sep. 30, 2011	Sep. 30, 2010
Allowance For Doubtful Accounts (in dollars)	$ 454,000	$ 42,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	181,495,962	170,338,954
Common stock, shares outstanding	181,495,962	170,338,954

A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

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SOLAR ENERTECH CORP 10-K