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2023-06-30
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2022-09-30
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2022-10-01
2023-06-30
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CETX:NotesPayableTwoMember
2023-06-30
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CETX:NotesPayableTwoMember
2022-09-30
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CETX:TermLoansMember
2022-10-01
2023-06-30
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CETX:TermLoansMember
2023-06-30
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CETX:TermLoansMember
2022-09-30
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CETX:PPPLoansMember
2022-10-01
2023-06-30
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2023-06-30
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2022-09-30
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2022-10-01
2023-06-30
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CETX:SoftwareLicenseAgreementMember
2022-09-30
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2022-10-01
2023-06-30
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2023-01-25
2023-01-25
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2023-02-02
2023-02-02
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2022-10-01
2023-06-30
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2023-06-30
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2022-10-01
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CETX:ManchesterMember
2023-06-30
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2023-06-30
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2023-06-30
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CETX:EmigsvilleMember
2022-10-01
2023-06-30
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CETX:PuneMember
2023-06-30
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CETX:PuneMember
2022-10-01
2023-06-30
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2023-06-30
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2023-06-30
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2023-06-30
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2023-06-30
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2023-06-30
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CETX:ClovisCAMember
2022-10-01
2023-06-30
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2023-07-01
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2023-07-01
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2023-07-31
2023-07-31
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CETX:NotesPayableAndAccruedInterestMember
2023-07-06
2023-07-06
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iso4217:USD
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CETX:Segment
iso4217:INR
iso4217:GBP
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934
For
the quarterly period ended June 30, 2023
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934
For
the transition period from ___________to ____________
Commission
File Number 001-37464
CEMTREX,
INC.
(Exact
name of registrant as specified in its charter)
Delaware |
|
30-0399914 |
(State or other jurisdiction of
incorporation or organization) |
|
(I.R.S. Employer
Identification No.) |
135
Fell Ct. Hauppauge, NY |
|
11788 |
(Address
of principal executive offices) |
|
(Zip
Code) |
631-756-9116
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
symbol |
|
Name
of each exchange on which registered |
Common
Stock |
|
CETX |
|
Nasdaq
Capital Market |
Series
1 Preferred Stock |
|
CETXP |
|
Nasdaq
Capital Market |
Indicate
by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
☒ Yes ☐ No
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
☒ Yes ☐ No
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer ☐ |
Accelerated
filer ☐ |
|
Non-accelerated
filer ☒ |
Smaller
reporting company ☒ |
|
|
Emerging
growth company ☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
☐ Yes ☒ No
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date:
As
of August 8, 2023, the issuer had 998,334 shares of common stock issued and outstanding.
Table
of Contents
CEMTREX,
INC. AND SUBSIDIARIES
INDEX
Part
I. Financial Information
Item
1. Financial Statements
Cemtrex,
Inc. and Subsidiaries
Condensed
Consolidated Balance Sheets
| |
(Unaudited) | | |
| |
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Assets | |
| | |
| |
Current assets | |
| | | |
| | |
Cash and equivalents | |
$ | 5,628,839 | | |
$ | 9,895,761 | |
Restricted cash | |
| 805,273 | | |
| 1,577,915 | |
Short-term investments | |
| 13,663 | | |
| 13,721 | |
Trade receivables, net | |
| 7,507,755 | | |
| 5,399,216 | |
Trade receivables - related
party | |
| 578,388 | | |
| - | |
Trade receivables, net | |
| 578,388 | | |
| - | |
Inventory –net of
allowance for inventory obsolescence | |
| 8,719,740 | | |
| 8,487,817 | |
Prepaid expenses and other
assets | |
| 3,089,416 | | |
| 2,421,644 | |
Assets
of discontinued operations | |
| - | | |
| 3,971,693 | |
Total current assets | |
| 26,343,074 | | |
| 31,767,767 | |
| |
| | | |
| | |
Property and equipment, net | |
| 6,180,771 | | |
| 5,280,442 | |
Right-of-use assets | |
| 2,213,341 | | |
| 2,641,198 | |
Royalties receivable - related party | |
| 691,611 | | |
| - | |
Note receivable - related party | |
| 761,585 | | |
| 761,585 | |
Goodwill | |
| 3,906,891 | | |
| 3,906,891 | |
Other | |
| 1,646,403 | | |
| 1,399,745 | |
Total
Assets | |
$ | 41,743,676 | | |
$ | 45,757,628 | |
| |
| | | |
| | |
Liabilities
& Stockholders’ Equity | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable | |
$ | 3,725,105 | | |
$ | 3,050,937 | |
Accounts payable - related
party | |
| 3,372 | | |
| 19,133 | |
Accounts payable | |
| 3,372 | | |
| 19,133 | |
Short-term liabilities,
net of unamortized original issue discounts | |
| 17,185,167 | | |
| 16,894,743 | |
Lease liabilities - short-term | |
| 716,896 | | |
| 754,495 | |
Deposits from customers | |
| 34,281 | | |
| 73,144 | |
Accrued expenses | |
| 3,536,097 | | |
| 2,271,188 | |
Deferred revenue | |
| 2,060,570 | | |
| 1,551,088 | |
Accrued income taxes | |
| 49,075 | | |
| 94,848 | |
Liabilities
of discontinued operations | |
| - | | |
| 805,219 | |
Total current liabilities | |
| 27,310,563 | | |
| 25,514,795 | |
Long-term liabilities | |
| | | |
| | |
Loans payable to bank | |
| 54,578 | | |
| 110,331 | |
Long-term lease liabilities | |
| 1,496,445 | | |
| 1,822,468 | |
Notes payable | |
| 1,379,743 | | |
| - | |
Mortgage payable | |
| 2,110,020 | | |
| 2,160,169 | |
Other long-term liabilities | |
| 528,952 | | |
| 807,898 | |
Paycheck Protection Program
Loans | |
| 60,695 | | |
| 97,120 | |
Deferred
Revenue - long-term | |
| 623,007 | | |
| 607,309 | |
Total
long-term liabilities | |
| 6,253,440 | | |
| 5,605,295 | |
Total liabilities | |
| 33,564,003 | | |
| 31,120,090 | |
| |
| | | |
| | |
Commitments and contingencies | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’ equity | |
| | | |
| | |
| |
| | | |
| | |
Preferred stock, $0.001 par value, 10,000,000
shares authorized, Series 1, 3,000,000 shares authorized, 2,293,016 shares issued and 2,228,916 shares outstanding as of June 30,
2023 and 2,079,122 shares issued and 2,015,022 shares outstanding as of September 30, 2022 (liquidation value of $10 per share) | |
| 2,293 | | |
| 2,079 | |
| |
| | | |
| | |
Series C, 100,000 shares authorized, 50,000
shares issued and outstanding at June 30, 2023 and September 30, 2022 | |
| 50 | | |
| 50 | |
| |
| | | |
| | |
Common stock, $0.001 par value, 50,000,000
shares authorized, 957,760 shares issued and outstanding at June 30, 2023 and 754,711 shares issued and outstanding at September
30, 2022 | |
| 958 | | |
| 755 | |
Additional paid-in capital | |
| 68,302,617 | | |
| 66,641,698 | |
Accumulated deficit | |
| (62,947,549 | ) | |
| (54,929,020 | ) |
Treasury stock, 64,100
shares of Series 1 Preferred Stock at June 30, 2023 and September 30, 2022 | |
| (148,291 | ) | |
| (148,291 | ) |
Accumulated other comprehensive
income | |
| 2,306,346 | | |
| 2,377,525 | |
Total Cemtrex stockholders’
equity | |
| 7,516,424 | | |
| 13,944,796 | |
Non-controlling interest | |
| 663,249 | | |
| 692,742 | |
Total
liabilities and shareholders’ equity | |
$ | 41,743,676 | | |
$ | 45,757,628 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
Cemtrex,
Inc. and Subsidiaries
Condensed
Consolidated Statements of Operations
(Unaudited)
| |
June
30, 2023 | | |
June
30, 2022 | | |
June
30, 2023 | | |
June
30, 2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June
30, 2023 | | |
June
30, 2022 | | |
June
30, 2023 | | |
June
30, 2022 | |
| |
| | |
| | |
| | |
| |
Revenues | |
$ | 14,730,140 | | |
$ | 12,108,904 | | |
$ | 42,773,779 | | |
$ | 33,268,316 | |
Cost of revenues | |
| 8,249,497 | | |
| 7,068,797 | | |
| 23,914,249 | | |
| 21,236,178 | |
Gross
profit | |
| 6,480,643 | | |
| 5,040,107 | | |
| 18,859,530 | | |
| 12,032,138 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 5,376,960 | | |
| 5,381,529 | | |
| 16,456,602 | | |
| 16,095,373 | |
Research
and development | |
| 1,049,909 | | |
| 1,189,875 | | |
| 3,895,717 | | |
| 3,660,883 | |
Total
operating expenses | |
| 6,426,869 | | |
| 6,571,404 | | |
| 20,352,319 | | |
| 19,756,256 | |
Operating
income/(loss) | |
| 53,774 | | |
| (1,531,297 | ) | |
| (1,492,789 | ) | |
| (7,724,118 | ) |
Other income/(expense) | |
| | | |
| | | |
| | | |
| | |
Other income | |
| 34,652 | | |
| 2,315,500 | | |
| 394,073 | | |
| 3,336,560 | |
Interest
expense | |
| (1,254,185 | ) | |
| (925,545 | ) | |
| (3,717,557 | ) | |
| (3,641,432 | ) |
Total other (expense)/income,
net | |
| (1,219,533 | ) | |
| 1,389,955 | | |
| (3,323,484 | ) | |
| (304,872 | ) |
Income
tax benefit/(expense) | |
| (19,641 | ) | |
| 247,941 | | |
| (19,641 | ) | |
| 247,941 | |
(Loss)/income from Continuing
operations | |
| (1,185,400 | ) | |
| 106,599 | | |
| (4,835,914 | ) | |
| (7,781,049 | ) |
Income/(loss) from discontinued
operations, net of tax | |
| 13,281 | | |
| (838,301 | ) | |
| (3,212,108 | ) | |
| (2,282,399 | ) |
Net loss | |
| (1,172,119 | ) | |
| (731,702 | ) | |
| (8,048,022 | ) | |
| (10,063,448 | ) |
Less loss in noncontrolling
interest | |
| (25,595 | ) | |
| (50,909 | ) | |
| (29,493 | ) | |
| (183,457 | ) |
Net
loss attributable to Cemtrex, Inc. shareholders | |
$ | (1,146,524 | ) | |
$ | (680,793 | ) | |
$ | (8,018,529 | ) | |
$ | (9,879,991 | ) |
Income (loss) per share - Basic & Diluted | |
| | | |
| | | |
| | | |
| | |
Continuing
Operations | |
$ | (1.29 | ) | |
$ | 0.21 | | |
$ | (5.83 | ) | |
$ | (10.94 | ) |
Discontinued
Operations | |
$ | 0.01 | | |
$ | (1.14 | ) | |
$ | (3.89 | ) | |
$ | (3.29 | ) |
Weighted Average Number of Shares-Basic
& Diluted | |
| 897,897 | | |
| 736,506 | | |
| 824,689 | | |
| 694,758 | |
Condensed
Consolidated Statements of Comprehensive Loss
(Unaudited)
| |
June
30, 2023 | | |
June
30, 2022 | | |
June
30, 2023 | | |
June
30, 2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June
30, 2023 | | |
June
30, 2022 | | |
June
30, 2023 | | |
June
30, 2022 | |
Other comprehensive loss | |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (1,172,119 | ) | |
$ | (731,702 | ) | |
$ | (8,048,022 | ) | |
$ | (10,063,448 | ) |
Foreign
currency translation gain/(loss) | |
| 22,470 | | |
| (200,880 | ) | |
| (71,179 | ) | |
| (341,011 | ) |
Comprehensive
loss | |
| (1,149,649 | ) | |
| (932,582 | ) | |
| (8,119,201 | ) | |
| (10,404,459 | ) |
Less
comprehensive income attributable to noncontrolling interest | |
| 25,595 | | |
| 50,909 | | |
| 29,493 | | |
| 183,457 | |
Comprehensive loss attributable
to Cemtrex, Inc. shareholders | |
$ | (1,175,244 | ) | |
$ | (983,491 | ) | |
$ | (8,148,694 | ) | |
$ | (10,587,916 | ) |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
Cemtrex,
Inc. and Subsidiaries
Condensed
Consolidated Statement of Stockholders’ Equity
(Unaudited)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Stock | | |
Income(loss) | | |
Equity | | |
interest | |
| |
Preferred Stock
Series 1 | | |
Preferred Stock
Series C | | |
Common Stock
Par | | |
| | |
| | |
Treasury Stock,
64,100 | | |
| | |
| | |
| |
| |
Par
Value $0.001 | | |
Par
Value $0.001 | | |
Value
$0.001 | | |
| | |
| | |
shares of | | |
| | |
| | |
| |
| |
Number of | | |
| | |
Number of | | |
| | |
Number of | | |
| | |
AdditionalPaid-in | | |
Accumulated | | |
Series 1 Preferred | | |
Accumulated
otherComprehensive | | |
Cemtrex Stockholders’ | | |
Non-controlling | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Stock | | |
Income(loss) | | |
Equity | | |
interest | |
Balance
at September 30, 2022 | |
| 2,079,122 | | |
$ | 2,079 | | |
| 50,000 | | |
$ | 50 | | |
| 754,711 | | |
$ | 755 | | |
$ | 66,641,698 | | |
$ | (54,929,020 | ) | |
$ | (148,291 | ) | |
$ | 2,377,525 | | |
$ | 13,944,796 | | |
$ | 692,742 | |
Foreign currency translation
gain/(loss) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 223,569 | | |
| 223,569 | | |
| | |
Share-based compensation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 39,842 | | |
| | | |
| | | |
| | | |
| 39,842 | | |
| | |
Shares issued to pay notes
payable | |
| | | |
| | | |
| | | |
| | | |
| 39,016 | | |
| 39 | | |
| 232,106 | | |
| | | |
| | | |
| | | |
| 232,145 | | |
| | |
Dividends paid in Series 1
preferred shares | |
| 104,341 | | |
| 104 | | |
| | | |
| | | |
| | | |
| | | |
| (104 | ) | |
| | | |
| | | |
| | | |
| - | | |
| | |
Income/(loss) attributable
to noncontrolling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| - | | |
| (59,163 | ) |
Net
loss | |
| | | |
| | | |
| - | | |
| - | | |
| | | |
| | | |
| | | |
| (6,277,211 | ) | |
| - | | |
| | | |
| (6,277,211 | ) | |
| | |
Balance
at December 31, 2022 | |
| 2,183,463 | | |
$ | 2,183 | | |
| 50,000 | | |
$ | 50 | | |
| 793,727 | | |
$ | 794 | | |
$ | 66,913,542 | | |
$ | (61,206,231 | ) | |
$ | (148,291 | ) | |
$ | 2,601,094 | | |
$ | 8,163,141 | | |
$ | 633,579 | |
Foreign currency translation
gain/(loss) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (317,218 | ) | |
| (317,218 | ) | |
| | |
Share-based compensation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 26,735 | | |
| | | |
| | | |
| | | |
| 26,735 | | |
| | |
Additional rounding shares
issued for reverse stock split | |
| | | |
| | | |
| | | |
| | | |
| 19,314 | | |
| 19 | | |
| (19 | ) | |
| | | |
| | | |
| | | |
| - | | |
| | |
Income/(loss) attributable
to noncontrolling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| - | | |
| 55,265 | |
Shares issued to pay for services | |
| | | |
| | | |
| | | |
| | | |
| 15,529 | | |
| 15 | | |
| 102,485 | | |
| | | |
| | | |
| | | |
| 102,500 | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| | | |
| | | |
| | | |
| (594,794 | ) | |
| - | | |
| | | |
| (594,794 | ) | |
| | |
Balance
at March 31, 2023 | |
| 2,183,463 | | |
$ | 2,183 | | |
| 50,000 | | |
$ | 50 | | |
| 828,570 | | |
$ | 828 | | |
$ | 67,042,743 | | |
$ | (61,801,025 | ) | |
$ | (148,291 | ) | |
$ | 2,283,876 | | |
$ | 7,380,364 | | |
$ | 688,844 | |
Foreign currency translation
gain/(loss) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 22,470 | | |
| 22,470 | | |
| | |
Share-based compensation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 26,736 | | |
| | | |
| | | |
| | | |
| 26,736 | | |
| | |
Dividends paid in Series 1
preferred shares | |
| 109,553 | | |
| 110 | | |
| | | |
| | | |
| | | |
| | | |
| (110 | ) | |
| | | |
| | | |
| | | |
| - | | |
| | |
Shares issued to pay notes
payable | |
| | | |
| | | |
| | | |
| | | |
| 122,702 | | |
| 123 | | |
| 1,193,883 | | |
| | | |
| | | |
| | | |
| 1,194,006 | | |
| | |
Income/(loss) attributable
to noncontrolling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| - | | |
| (25,595 | ) |
Shares issued to pay for services | |
| | | |
| | | |
| | | |
| | | |
| 6,488 | | |
| 7 | | |
| 39,365 | | |
| | | |
| | | |
| | | |
| 39,372 | | |
| | |
Net
loss | |
| | | |
| | | |
| - | | |
| - | | |
| - | | |
| | | |
| | | |
| (1,146,524 | ) | |
| - | | |
| - | | |
| (1,146,524 | ) | |
| - | |
Balance
at June 30, 2023 | |
| 2,293,016 | | |
$ | 2,293 | | |
| 50,000 | | |
$ | 50 | | |
| 957,760 | | |
$ | 958 | | |
$ | 68,302,617 | | |
$ | (62,947,549 | ) | |
$ | (148,291 | ) | |
$ | 2,306,346 | | |
$ | 7,516,424 | | |
$ | 663,249 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
Cemtrex,
Inc. and Subsidiaries
Condensed
Consolidated Statement of Stockholders’ Equity (Continued)
(Unaudited)
| |
Preferred Stock
Series 1 | | |
Preferred Stock
Series C | | |
Common Stock
Par | | |
| | |
| | |
Treasury Stock,64,100 | | |
| | |
| | |
| |
| |
Par
Value $0.001 | | |
Par
Value $0.001 | | |
Value
$0.001 | | |
| | |
| | |
shares of | | |
| | |
| | |
| |
| |
Number of | | |
| | |
Number of | | |
| | |
Number of | | |
| | |
Additional
Paid-in | | |
Accumulated | | |
Series 1 Preferred | | |
Accumulated
other
Comprehensive | | |
Cemtrex | | |
Non- controlling | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Stock | | |
Income(loss) | | |
Stockholders’Equity | | |
interest | |
Balance
at September 30, 2021 | |
| 1,885,151 | | |
$ | 1,885 | | |
| 50,000 | | |
$ | 50 | | |
| 593,777 | | |
$ | 594 | | |
$ | 61,748,022 | | |
$ | (41,908,062 | ) | |
$ | (148,291 | ) | |
$ | 2,896,452 | | |
$ | 22,590,650 | | |
$ | 964,026 | |
Foreign currency translation
gain/(loss) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 59,492 | | |
| 59,492 | | |
| | |
Share-based compensation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 45,371 | | |
| | | |
| | | |
| | | |
| 45,371 | | |
| | |
Shares issued to pay notes
payable | |
| | | |
| | | |
| | | |
| | | |
| 82,600 | | |
| 83 | | |
| 3,287,988 | | |
| | | |
| | | |
| | | |
| 3,288,071 | | |
| | |
Dividends paid in Series 1
preferred shares | |
| 94,602 | | |
| 95 | | |
| | | |
| | | |
| | | |
| | | |
| (95 | ) | |
| | | |
| | | |
| | | |
| - | | |
| | |
Income/(loss) attributable
to noncontrolling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| - | | |
| (51,872 | ) |
Net
loss | |
| | | |
| | | |
| - | | |
| - | | |
| | | |
| | | |
| | | |
| (4,477,951 | ) | |
| - | | |
| | | |
| (4,477,951 | ) | |
| | |
Balance
at December 31, 2021 | |
| 1,979,753 | | |
$ | 1,980 | | |
| 50,000 | | |
$ | 50 | | |
| 676,377 | | |
$ | 677 | | |
$ | 65,081,286 | | |
$ | (46,386,013 | ) | |
$ | (148,291 | ) | |
$ | 2,955,944 | | |
$ | 21,505,633 | | |
$ | 912,154 | |
Foreign currency translation
gain/(loss) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (199,623 | ) | |
| (199,623 | ) | |
| | |
Share-based compensation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 27,046 | | |
| | | |
| | | |
| | | |
| 27,046 | | |
| | |
Shares issued with note payable | |
| | | |
| | | |
| | | |
| | | |
| 28,571 | | |
| 29 | | |
| 695,371 | | |
| | | |
| | | |
| | | |
| 695,400 | | |
| | |
Income/(loss) attributable
to noncontrolling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| - | | |
| (80,676 | ) |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| | | |
| | | |
| | | |
| (4,721,247 | ) | |
| - | | |
| | | |
| (4,721,247 | ) | |
| | |
Balance | |
| 1,979,753 | | |
$ | 1,980 | | |
| 50,000 | | |
$ | 50 | | |
| 704,948 | | |
$ | 706 | | |
$ | 65,803,703 | | |
$ | (51,107,260 | ) | |
$ | (148,291 | ) | |
$ | 2,756,321 | | |
$ | 17,307,209 | | |
$ | 831,478 | |
Foreign currency translation
gain/(loss) | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (200,880 | ) | |
| (200,880 | ) | |
| | |
Share-based compensation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 38,985 | | |
| | | |
| | | |
| | | |
| 38,985 | | |
| | |
Shares issued to pay notes
payable | |
| | | |
| | | |
| | | |
| | | |
| 45,432 | | |
| 45 | | |
| 705,008 | | |
| | | |
| | | |
| | | |
| 705,053 | | |
| | |
Dividends paid in Series 1
preferred shares | |
| 99,369 | | |
| 99 | | |
| | | |
| | | |
| | | |
| | | |
| (99 | ) | |
| | | |
| | | |
| | | |
| - | | |
| | |
Income/(loss) attributable
to noncontrolling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| - | | |
| (50,909 | ) |
Net
loss | |
| | | |
| | | |
| - | | |
| - | | |
| | | |
| | | |
| | | |
| (680,793 | ) | |
| - | | |
| | | |
| (680,793 | ) | |
| | |
Balance
at June 30, 2022 | |
| 2,079,122 | | |
$ | 2,079 | | |
| 50,000 | | |
$ | 50 | | |
| 750,380 | | |
$ | 751 | | |
$ | 66,547,597 | | |
$ | (51,788,053 | ) | |
$ | (148,291 | ) | |
$ | 2,555,441 | | |
$ | 17,169,574 | | |
$ | 780,569 | |
Balance | |
| 2,079,122 | | |
$ | 2,079 | | |
| 50,000 | | |
$ | 50 | | |
| 750,380 | | |
$ | 751 | | |
$ | 66,547,597 | | |
$ | (51,788,053 | ) | |
$ | (148,291 | ) | |
$ | 2,555,441 | | |
$ | 17,169,574 | | |
$ | 780,569 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
Cemtrex,
Inc. and Subsidiaries
Condensed
Consolidated Statements of Cash Flows
(Unaudited)
| |
| | | |
| | |
| |
For the nine months ended | |
| |
June 30, | |
Cash Flows from Operating Activities | |
2023 | | |
2022 | |
| |
| | |
| |
Net loss | |
$ | (8,048,022 | ) | |
$ | (10,063,448 | ) |
| |
| | | |
| | |
Adjustments to reconcile net loss to net cash used by operating activities | |
| | | |
| | |
Depreciation and amortization | |
| 698,269 | | |
| 1,038,138 | |
Loss on disposal of property and equipment | |
| 69,611 | | |
| 161,814 | |
Noncash lease expense | |
| 614,254 | | |
| 524,500 | |
Bad debt expense (recovery) | |
| (155 | ) | |
| (7,584 | ) |
Share-based compensation | |
| 93,313 | | |
| 111,402 | |
Income tax expense/ (benefit) | |
| - | | |
| (247,941 | ) |
Interest expense paid in equity shares | |
| 276,151 | | |
| 1,627,046 | |
Accrued interest on notes payable | |
| 1,858,631 | | |
| 635,001 | |
Amortization of original issue discounts on notes payable | |
| 1,200,200 | | |
| 908,333 | |
Gain/(loss) on marketable securities | |
| 58 | | |
| (2,234,478 | ) |
Discharge of Paycheck Protection Program Loans | |
| - | | |
| (971,500 | ) |
| |
| | | |
| | |
Changes in operating assets and liabilities net of effects from acquisition of subsidiaries: | |
| | | |
| | |
Trade receivables | |
| (2,108,384 | ) | |
| 445,590 | |
Trade receivables - related party | |
| (578,388 | ) | |
| 14,641 | |
Inventory | |
| (231,923 | ) | |
| (2,565,778 | ) |
Prepaid expenses and other current assets | |
| (667,772 | ) | |
| 125,344 | |
Other assets | |
| (246,658 | ) | |
| (159,526 | ) |
Accounts payable | |
| 816,040 | | |
| 1,012,206 | |
Accounts payable - related party | |
| (15,761 | ) | |
| - | |
Operating lease liabilities | |
| (550,019 | ) | |
| (456,042 | ) |
Deposits from customers | |
| (38,863 | ) | |
| (374,978 | ) |
Accrued expenses | |
| 1,264,909 | | |
| (444,238 | ) |
Deferred revenue | |
| 525,180 | | |
| 470,685 | |
Income taxes payable | |
| (45,773 | ) | |
| (59,588 | ) |
Other liabilities | |
| (278,946 | ) | |
| (159,526 | ) |
Net cash used by operating activities - continuing operations | |
| (5,394,048 | ) | |
| (10,669,927 | ) |
Net cash provided by operating activities - discontinued operations | |
| 2,474,863 | | |
| 41,562 | |
Net cash used by operating activities | |
| (2,919,185 | ) | |
| (10,628,365 | ) |
| |
| | | |
| | |
Cash Flows from Investing Activities | |
| | | |
| | |
Purchase of property and equipment | |
| (761,470 | ) | |
| (727,955 | ) |
Proceeds from sale of property and equipment | |
| 26,205 | | |
| 51,262 | |
Investment in MasterpieceVR | |
| - | | |
| (500,000 | ) |
Proceeds from sale of marketable securities | |
| - | | |
| 12,182,932 | |
Net cash (used in)/provided by investing activities - continuing operations | |
| (735,265 | ) | |
| 792,195 | |
Net cash used by investing activities - discontinued operations | |
| - | | |
| (39,388 | ) |
Net cash (used in)/provided by investing activities | |
| (735,265 | ) | |
| 752,807 | |
| |
| | | |
| | |
Cash Flows from Financing Activities | |
| | | |
| | |
Proceeds from notes payable | |
| - | | |
| 8,000,000 | |
Payments on debt | |
| (844,370 | ) | |
| (1,176,763 | ) |
Payments on Paycheck Protection Program Loans | |
| (20,154 | ) | |
| - | |
Payments on bank loans | |
| (416,467 | ) | |
| (920,939 | ) |
Net cash provided by financing activities - continuing operations | |
| (1,280,991 | ) | |
| 5,902,298 | |
Net cash used by financing activities - discontinued operations | |
| - | | |
| - | |
Net cash (used)/provided by financing activities | |
| (1,280,991 | ) | |
| 5,902,298 | |
| |
| | | |
| | |
Effect of currency translation | |
| (104,123 | ) | |
| (397,840 | ) |
Net decrease in cash, cash equivalents, and restricted cash | |
| (4,935,441 | ) | |
| (3,973,260 | ) |
Cash, cash equivalents, and restricted cash at beginning of period | |
| 11,473,676 | | |
| 17,186,323 | |
Cash, cash equivalents, and restricted cash at end of period | |
$ | 6,434,112 | | |
$ | 12,815,223 | |
| |
| | | |
| | |
Balance Sheet Accounts Included in Cash, Cash Equivalents, and Restricted Cash | |
| | | |
| | |
Cash and equivalents | |
$ | 5,628,839 | | |
$ | 11,442,487 | |
Less cash attributed to discontinued operations | |
| - | | |
| (145,984 | ) |
Restricted cash | |
| 805,273 | | |
| 1,518,720 | |
Total cash, cash equivalents, and restricted cash | |
$ | 6,434,112 | | |
$ | 12,815,223 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
Cemtrex,
Inc. and Subsidiaries
Condensed
Consolidated Statements of Cash Flows (Continued)
(Unaudited)
Supplemental
Disclosure of Cash Flow Information: | |
| | |
| |
Cash
paid during the period for interest | |
$ | 382,575 | | |
$ | 483,665 | |
| |
| | | |
| | |
Cash
paid during the period for income taxes, net of refunds | |
$ | 45,773 | | |
$ | 306,729 | |
| |
| | | |
| | |
Supplemental
Schedule of Non-Cash Investing and Financing Activities | |
| | | |
| | |
Shares
issued to pay for services | |
$ | 141,872 | | |
$ | - | |
Shares
issued to pay notes payable | |
$ | 1,426,151 | | |
$ | 3,993,124 | |
Purchase
of property and equipment through vendor financing | |
$ | 1,125,000 | | |
$ | - | |
Shares
issued in connection with note payable | |
$ | - | | |
$ | 700,400 | |
Investment
in right of use asset | |
$ | 186,397 | | |
$ | 317,187 | |
The
accompanying notes are an integral part of these unaudited condensed consolidated financial statements.
Cemtrex,
Inc. and Subsidiaries
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
NOTE
1 – ORGANIZATION AND PLAN OF OPERATIONS
Cemtrex
was incorporated in 1998 in the state of Delaware and has evolved through strategic acquisitions and internal growth into a leading multi-industry
company. Unless the context requires otherwise, all references to “we”, “our”, “us”, “Company”,
“registrant”, “Cemtrex” or “management” refer to Cemtrex, Inc. and its subsidiaries.
During
the first quarter of fiscal year 2023, The Company reorganized its reporting segments to be in line with its current structure consisting
of (i) Security (ii) Industrial Services and (iii) Cemtrex Corporate.
Security
Cemtrex’s
Security segment operates under the brand of its majority owned subsidiary, Vicon Industries, Inc. (“Vicon”), which provides
end-to-end security solutions to meet the toughest corporate, industrial and governmental security challenges. Vicon’s products
include browser-based video monitoring systems and analytics-based recognition systems, cameras, servers, and access control systems
for every aspect of security and surveillance in industrial and commercial facilities, federal prisons, hospitals, universities, schools,
and federal and state government offices. Vicon provides innovative, mission critical security and video surveillance solutions utilizing
Artificial Intelligence (AI) based data algorithms.
Industrial
Services
Cemtrex’s
Industrial Services segment operates under the brand, Advanced Industrial Services (“AIS”), which offers single-source expertise
and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers.
AIS installs high precision equipment in a wide variety of industrial markets like automotive, printing & graphics, industrial automation,
packaging, and chemicals, among others. AIS is a leading provider of reliability-driven maintenance and contracting solutions for machinery,
packaging, printing, chemical, and other manufacturing markets. The focus is on customers seeking to achieve greater asset utilization
and reliability to cut costs and increase production from existing assets, including small projects, sustaining capital, turnarounds,
maintenance, specialty welding services, and high-quality scaffolding.
Cemtrex
Corporate
Cemtrex’s
Corporate segment is the holding company of our other two segments.
Sale
of former Cemtrex Brands
On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”)
with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include
the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech
(formerly Cemtrex Labs), to Mr. Govil.
On
November 22, 2022, the Company completed the above disposition for the following consideration.
| ■ | $75,000
in cash payable at Closing; and |
| ■ | 5%
royalty of all revenues on the Business to be paid 90 days after the end of each calendar
year for the next three years; and should the total sum of royalties due be less than $820,000
at the end of the three-year period, Purchaser shall be obligated to pay the difference between
$820,000 and the royalties paid. |
| ● | Cemtrex
Advanced Technologies, Inc. |
| ○ | $10,000
in cash payable at Closing; and |
| ○ | 5%
royalty of all revenues on the Business to be paid 90 days after the end of each calendar
year for the next 5 years; and |
| ○ | $1,600,000
in SAFE (common equity) at any subsequent fundraising or exit above $5M with a $10M cap. |
The
Company’s Board of Directors, excluding Saagar Govil who abstained from all voting on these agreements, approved these actions
and agreements.
Common
Stock Reverse Stock Split
On
January 25, 2023, the company completed a 35:1 reverse stock split on its common stock. All share and per share data have been retroactively
adjusted for this reverse split.
Notice
of Delisting, Extension of cure period, and Subsequent Compliance
Series
1 Preferred Stock
On
July 29, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”)
notifying the Company that, because the closing bid price for the Company’s Series 1 preferred stock listed on Nasdaq was below
$1.00 for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq
Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price
Requirement”).
On
January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that, it had been granted an additional 180 days or until July 24, 2023, to regain compliance with the Minimum Bid Price Requirement
based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements
for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s written notice of
its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary.
On
July 25, 2023, the Company received a Notice of Staff Determination from the Listing Qualifications Department of Nasdaq notifying the
Company that its Series 1 Preferred Stock had not gained compliance and would be suspended from trading at the opening of business on
August 3, 2023. The Company has requested a hearing regarding the delisting that has been scheduled for September 14, 2023, which
will stay the suspension and filing of Form 25-NSE with the Securities and Exchange Commission.
The
Company intends to continue actively monitoring the bid price for its Series 1 preferred stock between now and the hearing date and will
consider available options to resolve the deficiency and regain compliance with the Minimum Bid Price Requirement.
Common
Stock
On
January 24, 2022, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that, because the closing bid price for the Company’s common stock listed on Nasdaq was below $1.00 for 30 consecutive trading
days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace
Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price Requirement”).
On
July 26, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC Nasdaq
notifying the Company that, it had been granted an additional 180 days or until January 23, 2023, to regain compliance with the Minimum
Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all
other applicable requirements for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s
written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary.
On
January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that it has not regained compliance with Listing Rule 5550(a)(2) and accordingly would be delisted from the Capital Market. The Company
then requested and had been granted a hearing to occur on March 16, 2023, appealing this determination to a Hearings Panel (the “Panel”),
pursuant to the procedures set forth in the Nasdaq Listing Rule 5800 Series.
On
February 8, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that it has regained compliance with Listing Rule 5550(a)(2) and is in compliance with all applicable listing standards. The Company’s
common stock will continue to be listed and traded on The Nasdaq Stock Market.
Going
Concern Considerations
The
accompanying condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going
concern and in accordance with generally accepted accounting principles in the United States of America. The going concern basis of presentation
assumes that the Company will continue in operation one year after the date these financial statements are issued and will be able to
realize its assets and discharge its liabilities and commitments in the normal course of business. Pursuant to the requirements of the
ASC 205, management must evaluate whether there are conditions or events, considered in the aggregate, which raise substantial doubt
about the Company’s ability to continue as a going concern for one year from the date these financial statements are issued.
This
evaluation does not take into consideration the potential mitigating effect of management’s plans that have not been fully implemented
or are not within control of the Company as of the date the financial statements are issued. When substantial doubt exists under this
methodology, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s
ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both (1) it
is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued, and
(2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about
the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued.
The
Company has incurred substantial losses of $13,020,958 and $7,807,995 for fiscal years 2022 and 2021, respectively, and has losses on
continuing operations for the nine months ending June 30, 2023 of $4,835,914 and has debt obligations over the next year of $17,185,167
and working capital deficit of $967,489, that raise substantial doubt with respect to the Company’s ability to continue as a going
concern.
While
our working capital and current debt indicate a substantial doubt regarding the Company’s ability to continue as a going concern,
the Company has historically, from time to time, satisfied and may continue to satisfy certain short-term liabilities through the issuance
of common stock, thus reducing our cash requirement to meet our operating needs. Additionally, the Company has sold unprofitable brands,
reducing the cash required to maintain those brands, reevaluated our pricing model on our Vicon brand to improve margins on those products,
and has effected a 35:1 reverse stock split on our common stock to remain trading on the Nasdaq Capital Markets, and improve our ability
to potentially raise capital through equity offerings that we may use to satisfy debt. In the event additional capital is raised through
equity offerings and/or debt is satisfied with equity, it may have a dilutive effect on our existing stockholders. While the Company
believes these plans are sufficient to meet the capital demands of our current operations for at least the next twelve months, the is
no guarantee that we will succeed. Overall, there is no guarantee that cash flow from our existing or future operations and any external
capital that we may be able to raise will be sufficient to meet our working capital needs. The Company currently does not have adequate
cash to meet our short or long-term needs. The condensed consolidated financial statements do not include any adjustments relating to
this uncertainty.
NOTE
2 – INTERIM STATEMENT PRESENTATION
Basis
of Presentation and Use of Estimates
The
accompanying unaudited condensed consolidated financial information should be read in conjunction with the audited consolidated financial
statements and the notes thereto included in the Annual Report on Form 10-K for the year ended September 30, 2022, of Cemtrex, Inc.
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the Unites States (“US GAAP”) for interim financial information and with the instructions to Form 10-Q and Article
10 of Regulation S-X pursuant to the requirements of the U.S. Securities and Exchange Commission (‘SEC”). Accordingly, they
do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation
have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations for
the entire year.
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent
assets and liabilities in the condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues,
expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and
assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company’s
management. The Company evaluates its estimates and assumptions on an ongoing basis.
Certain
prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the reported results of operations.
The
condensed consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, Cemtrex Technologies
Pvt. Ltd., Advanced Industrial Services, Inc., Advanced Industrial Leasing, Inc., and the Company’s majority owned subsidiary
Vicon Industries, Inc. and its subsidiary, Vicon Industries Ltd. All inter-company balances and transactions have been eliminated in
consolidation.
Accounting
Pronouncements
Significant
Accounting Policies
Note
2 of the Notes to Consolidated Financial Statements, included in the annual report on Form 10-K for the year ended September 30, 2022,
includes a summary of the significant accounting policies used in the preparation of the consolidated financial statements.
Recently
Issued Accounting Standards
In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement
of Credit Losses on Financial Instruments (“Update 2016-13”). Update 2016-13 replaced the incurred loss model with an expected
loss model, which is referred to as the current expected credit loss (“CECL”) model. The CECL model is applicable to the
measurement of credit losses on financial assets measured at amortized cost, including but not limited to trade receivables. For public
business entities, the new standard became effective for annual reporting periods beginning after December 15, 2022, including interim
periods within that reporting period. The Company is currently evaluating the impact of this ASU on our financial statements.
In
October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2021-08,
“Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU
No. 2021-08”). ASU No. 2021-08 will require companies to apply the definition of a performance obligation under ASC Topic 606 to
recognize and measure contract assets and contract liabilities (i.e., deferred revenue) relating to contracts with customers that are
acquired in a business combination. Under current U.S. GAAP, an acquirer generally recognizes assets acquired and liabilities assumed
in a business combination, including contract assets and contract liabilities arising from revenue contracts with customers, at fair
value on the acquisition date. ASU No. 2021-08 will result in the acquirer recording acquired contract assets and liabilities on the
same basis that would have been recorded by the acquiree before the acquisition under ASC Topic 606. ASU No. 2021-08 is effective for
fiscal years beginning after December 15, 2022, with early adoption permitted. The Company is currently evaluating the impact of this
ASU on our financial statements.
On
June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to
Contractual Sale Restrictions (“ASU 2022-03”), which (1) clarifies the guidance in ASC 820 on the fair value measurement
of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity
security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should
be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations
of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some
entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount
to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial
information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning
after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on our financial statements.
The
Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material
effect on the accompanying condensed consolidated financial statements.
NOTE
3 – DISCONTINUED OPERATIONS
On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”)
with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include
the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech
(formerly Cemtrex Labs), to Mr. Govil
Due
to the on-going losses and risk associated with the SmartDesk business the Company has valued the royalty and SAFE agreement associated
with the SmartDesk sale at $0 and considers such consideration to be a gain contingency.
Based
on sales projections for Cemtrex XR, Inc., the Company does not believe that it will exceed the sales levels required to exceed the $820,000
royalties due and has not accounted for any additional royalties at this time. In accordance with ASC 310 – Receivables, the
Company has discounted the royalties due and during the nine-month ended June 30, 2023, has recognized $691,611 of royalties due and
will amortize the remaining amount over the period the royalties are due.
The
following table summarizes the loss on the sale recorded during the three months ended December 31, 2022, included in Income/(loss) from
discontinued operations, net of tax in the accompanying condensed consolidated statement of Operations:
SUMMARY OF LOSS ON SALE
| |
| |
Purchase Price | |
$ | 745,621 | |
Less cash and cash equivalents transferred | |
| (699,423 | ) |
Less liabilities assumed | |
| (10,924 | ) |
Net purchase price | |
$ | 35,274 | |
| |
| | |
Assets Sold | |
| | |
Accounts receivable, net | |
$ | 625,638 | |
Inventory, net | |
| 980,730 | |
Prepaid expenses and other
assets | |
| 502,577 | |
Property and equipment,
net | |
| 837,808 | |
Goodwill | |
| 598,392 | |
Total Assets Sold | |
| 3,545,145 | |
Liabilities Transferred | |
| | |
Accounts payable | |
| 370,774 | |
Short-term liabilities | |
| 364,775 | |
Long-term
liabilities | |
| 318,981 | |
Total Liabilities Transferred | |
| 1,054,530 | |
Net assets sold | |
$ | 2,490,615 | |
| |
| | |
Pretax loss on sale
of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies | |
$ | (2,455,341 | ) |
Assets
and liabilities included within discontinued operations on the Company’s Condensed Consolidated Balance Sheets at June 30, 2023,
and September 30, 2022, are as follows;
SCHEDULE OF ASSETS AND LIABILITIES INCLUDED WITHIN DISCONTINUED OPERATIONS
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Assets | |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash and equivalents | |
$ | - | | |
$ | 714,420 | |
Trade receivables, net | |
| - | | |
| 561,470 | |
Inventory –net of allowance for inventory
obsolescence | |
| - | | |
| 1,043,865 | |
Prepaid expenses and other assets | |
| - | | |
| 153,461 | |
Total current assets | |
| - | | |
| 2,473,216 | |
| |
| | | |
| | |
Property and equipment, net | |
| - | | |
| 825,850 | |
Other | |
| - | | |
| 672,627 | |
Total Assets | |
$ | - | | |
$ | 3,971,693 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable | |
$ | - | | |
$ | 205,622 | |
Short-term liabilities | |
| - | | |
| 464,429 | |
Deposits from customers | |
| - | | |
| 125,032 | |
Accrued expenses | |
| - | | |
| 10,136 | |
Total current liabilities | |
| - | | |
| 805,219 | |
| |
| | | |
| | |
Long-term liabilities | |
| | | |
| | |
Deferred revenue | |
| | | |
| 6,273 | |
Total long-term liabilities | |
| - | | |
| 6,273 | |
Total liabilities | |
$ | - | | |
$ | 811,492 | |
During
the first quarter of fiscal 2023, Vicon completed the closure of its discontinued operating entity Vicon Systems, Ltd. located in Israel.
The Company received funds related to benefit obligations of $96,095, which at the time of operational closure were not guaranteed to
be retrievable. The company paid $7,010 in consulting fees for assistance in retrieving these funds. The net amount of $89,085 is recognized
on the Company’s Condensed Consolidated Income Statement as part of the Loss on Discontinued Operations.
Gain/(loss)
from discontinued operations, net of tax and the loss on sale of discontinued operations, net of tax, of Cemtrex Advanced Technologies,
Inc. and Cemtrex XR, Inc., sold during the first quarter of fiscal year 2023, which are presented in total as discontinued operations,
net of tax in the Company’s Condensed Consolidated Statements of Operations for the three and nine month periods ended June 30,
2023 and 2022, are as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Three months ended
June 30, | | |
Nine months ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Total net sales | |
$ | - | | |
$ | 1,521,942 | | |
$ | 649,061 | | |
$ | 3,763,234 | |
Cost of sales | |
| - | | |
| 685,693 | | |
| 228,086 | | |
| 1,997,211 | |
Operating, selling, general and administrative
expenses | |
| 1,443 | | |
| 1,425,801 | | |
| 1,297,507 | | |
| 4,036,614 | |
Other (income)/expenses | |
| - | | |
| 248,749 | | |
| 3,195 | | |
| 11,808 | |
Income (loss) from discontinued operations | |
| (1,443 | ) | |
| (838,301 | ) | |
| (879,727 | ) | |
| (2,282,399 | ) |
Amortization of discounted royalties | |
| 14,724 | | |
| - | | |
| 33,875 | | |
| - | |
Loss on sale of discontinued operations | |
| - | | |
| - | | |
| (2,455,341 | ) | |
| - | |
Adjustment of benefit obligation | |
| - | | |
| - | | |
| 89,085 | | |
| - | |
Income tax provision | |
| - | | |
| - | | |
| - | | |
| - | |
Discontinued operations,
net of tax | |
$ | 13,281 | | |
$ | (838,301 | ) | |
$ | (3,212,108 | ) | |
$ | (2,282,399 | ) |
NOTE
4 – LOSS PER COMMON SHARE
Basic
net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number
of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution
that could occur from common shares issuable through contingent share arrangements, stock options and warrants. For the three and nine
months ended June 30, 2023, and 2022, the following items were excluded from the computation of diluted net loss per common share as
their effect is anti-dilutive:
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | | |
| | | |
| | | |
| | |
Options | |
| 28,796 | | |
| 34,579 | | |
| 28,796 | | |
| 34,579 | |
NOTE
5 – SEGMENT INFORMATION
During
the first quarter of fiscal year 2023, the Company reorganized its reporting segments to be in line with its current structure. The Company
reports and evaluates financial information for three current segments: the Security segment, Industrial Services segment and the Corporate
segment.
The
following tables summarize the Company’s segment information:
SCHEDULE
OF SEGMENT INFORMATION
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
| |
Three months ended June 30, 2023 | | |
Nine months ended June 30, 2023 | |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
Revenues | |
$ | 9,015,279 | | |
$ | 5,714,861 | | |
$ | - | | |
$ | 14,730,140 | | |
$ | 25,933,921 | | |
$ | 16,839,858 | | |
$ | - | | |
$ | 42,773,779 | |
Cost of revenues | |
| 4,610,443 | | |
| 3,639,054 | | |
| - | | |
| 8,249,497 | | |
| 13,005,314 | | |
| 10,908,935 | | |
| - | | |
| 23,914,249 | |
Gross profit | |
$ | 4,404,836 | | |
$ | 2,075,807 | | |
$ | - | | |
$ | 6,480,643 | | |
$ | 12,928,607 | | |
$ | 5,930,923 | | |
$ | - | | |
$ | 18,859,530 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales, general, and administrative | |
| 3,182,509 | | |
| 912,387 | | |
| 1,032,183 | | |
| 5,127,079 | | |
| 9,494,634 | | |
| 3,437,565 | | |
| 2,826,134 | | |
| 15,758,333 | |
Depreciation and amortization | |
| 90,630 | | |
| 159,251 | | |
| - | | |
| 249,881 | | |
| 161,833 | | |
| 484,157 | | |
| 52,279 | | |
| 698,269 | |
Research and development | |
| 1,049,909 | | |
| - | | |
| - | | |
| 1,049,909 | | |
| 3,895,717 | | |
| - | | |
| - | | |
| 3,895,717 | |
Operating income/(loss) | |
$ | 81,788 | | |
$ | 1,004,169 | | |
$ | (1,032,183 | ) | |
$ | 53,774 | | |
$ | (623,577 | ) | |
$ | 2,009,201 | | |
$ | (2,878,413 | ) | |
$ | (1,492,789 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other income/(expense) | |
$ | (282,857 | ) | |
$ | (7,281 | ) | |
$ | (929,395 | ) | |
$ | (1,219,533 | ) | |
$ | (58,065 | ) | |
$ | (68,707 | ) | |
$ | (3,196,712 | ) | |
$ | (3,323,484 | ) |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
| |
Three months ended June 30, 2022 | | |
Nine months ended June 30, 2022 | |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
Revenues | |
$ | 6,640,913 | | |
$ | 5,467,991 | | |
$ | - | | |
$ | 12,108,904 | | |
$ | 17,740,445 | | |
| 15,527,871 | | |
$ | - | | |
$ | 33,268,316 | |
Cost of revenues | |
| 3,257,672 | | |
| 3,811,125 | | |
| - | | |
| 7,068,797 | | |
| 10,261,376 | | |
| 10,974,802 | | |
| - | | |
| 21,236,178 | |
Gross profit | |
$ | 3,383,241 | | |
$ | 1,656,866 | | |
$ | - | | |
$ | 5,040,107 | | |
$ | 7,479,069 | | |
$ | 4,553,069 | | |
$ | - | | |
$ | 12,032,138 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales, general, and administrative | |
| 3,057,839 | | |
| 1,081,392 | | |
| 814,487 | | |
| 4,953,718 | | |
| 8,483,955 | | |
| 3,706,041 | | |
| 2,867,239 | | |
| 15,057,235 | |
Depreciation and amortization | |
| 217,497 | | |
| 174,066 | | |
| 36,248 | | |
| 427,811 | | |
| 398,707 | | |
| 529,779 | | |
| 109,652 | | |
| 1,038,138 | |
Research and development | |
| 1,189,875 | | |
| - | | |
| - | | |
| 1,189,875 | | |
| 3,660,883 | | |
| - | | |
| - | | |
| 3,660,883 | |
Operating (loss)/income | |
$ | (1,081,970 | ) | |
$ | 401,408 | | |
$ | (850,735 | ) | |
$ | (1,531,297 | ) | |
$ | (5,064,476 | ) | |
$ | 317,249 | | |
$ | (2,976,891 | ) | |
$ | (7,724,118 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other income/(expense) | |
$ | (83,355 | ) | |
$ | (104,797 | ) | |
$ | 1,578,107 | | |
$ | 1,389,955 | | |
$ | 741,330 | | |
$ | (181,586 | ) | |
$ | (864,616 | ) | |
$ | (304,872 | ) |
| |
2023 | | |
2022 | |
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Identifiable Assets | |
| | | |
| | |
Security | |
$ | 20,631,185 | | |
$ | 15,257,235 | |
Industrial Services | |
| 17,302,398 | | |
| 16,658,984 | |
Corporate | |
| 3,810,093 | | |
| 9,869,716 | |
Discontinued
operations | |
| - | | |
| 3,971,693 | |
Total Assets | |
$ | 41,743,676 | | |
$ | 45,757,628 | |
NOTE
6 – RESTRICTED CASH
A
subsidiary of the Company participates in a consortium in order to self-insure group care coverage for its employees. The plan is administrated
by Benecon Group and the Company makes monthly deposits in a trust account to cover medical claims and any administrative costs associated
with the plan. These funds, as required by the plan are restricted in nature and amounted to $805,237 at June 30, 2023, and $1,577,915
at September 30, 2022.
NOTE
7 – FAIR VALUE MEASUREMENTS
Fair
value is defined as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. A three-level hierarchy is applied to prioritize the inputs to valuation techniques
used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets
or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).
The
three levels of the fair value hierarchy under the guidance for fair value measurements are described below:
Level
1 — Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity
has the ability to access at the measurement date. Our Level 1 assets include cash equivalents, banker’s acceptances, trading securities
investments and investment funds. The Company measures trading securities investments and investment funds at quoted market prices as
they are traded in an active market with sufficient volume and frequency of transactions.
Level
2 — Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability,
either directly or indirectly. If the asset or liability has a specified contractual term, a Level 2 input must be observable for substantially
the full term of the asset or liability.
Level
3 — Level 3 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the
asset or liability at the measurement date. Level 3 assets and liabilities include cost method investments. Quantitative information
for Level 3 assets and liabilities reviewed at each reporting period includes indicators of significant deterioration in the earnings
performance, credit rating, asset quality, business prospects of the investee, and financial indicators of the investee’s ability
to continue as a going concern.
The
Company’s fair value assets at June 30, 2023, and September 30, 2022, are as follows.
SCHEDULE
OF FAIR VALUE OF ASSETS
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2023 | |
| |
Quoted Prices | | |
Significant | | |
| | |
| |
| |
in Active | | |
Other | | |
Significant | | |
Balance | |
| |
Markets for | | |
Observable | | |
Unobservable | | |
as of | |
| |
Identical Assets | | |
Inputs | | |
Inputs | | |
June 30, | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2023 | |
Assets | |
| | | |
| | | |
| | | |
| | |
Investment in marketable securities | |
| | | |
| | | |
| | | |
| | |
(included in short-term investments) | |
$ | 13,663 | | |
$ | - | | |
$ | - | | |
$ | 13,663 | |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Fair value assets | |
$ | 13,663 | | |
$ | - | | |
$ | - | | |
$ | 13,663 | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2022 | |
| |
Quoted Prices | | |
Significant | | |
| | |
| |
| |
in Active | | |
Other | | |
Significant | | |
Balance | |
| |
Markets for | | |
Observable | | |
Unobservable | | |
as of | |
| |
Identical Assets | | |
Inputs | | |
Inputs | | |
September 30, | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2022 | |
Assets | |
| | | |
| | | |
| | | |
| | |
Investment in marketable securities | |
| | | |
| | | |
| | | |
| | |
(included in short-term investments) | |
$ | 13,721 | | |
$ | - | | |
$ | - | | |
$ | 13,721 | |
| |
| | | |
| | | |
| | | |
| | |
Fair value assets | |
$ | 13,721 | | |
$ | - | | |
$ | - | | |
$ | 13,721 | |
NOTE
8 – TRADE RECEIVABLES, NET
Trade
receivables, net consist of the following:
SCHEDULE
OF TRADE RECEIVABLES, NET
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Trade receivables | |
$ | 7,757,039 | | |
$ | 5,648,655 | |
Allowance for doubtful
accounts | |
| (249,284 | ) | |
| (249,439 | ) |
Accounts receivables,
net, total | |
$ | 7,507,755 | | |
$ | 5,399,216 | |
Trade
receivables include amounts due for shipped products and services rendered.
Allowance
for doubtful accounts includes estimated losses resulting from the inability of our customers to make the required payments.
NOTE
9 – INVENTORY, NET
Inventory,
net, consist of the following:
SCHEDULE
OF INVENTORY, NET
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Raw materials | |
$ | 1,130,327 | | |
$ | 1,375,933 | |
Work in progress | |
| 95,773 | | |
| 120,026 | |
Finished goods | |
| 8,099,426 | | |
| 8,080,235 | |
Inventory, gross | |
| 9,325,526 | | |
| 9,576,194 | |
Less: Allowance for
inventory obsolescence | |
| (605,786 | ) | |
| (1,088,377 | ) |
Inventory –net
of allowance for inventory obsolescence | |
$ | 8,719,740 | | |
$ | 8,487,817 | |
NOTE
10 – PREPAID AND OTHER CURRENT ASSETS
Prepaid
and other current assets consisting of the following:
SUMMARY
OF PREPAID AND OTHER CURRENT ASSETS
| |
June
30, 2023 | | |
September
30, 2022 | |
| |
| | |
| |
Prepaid expenses | |
$ | 344,300 | | |
$ | 536,820 | |
Prepaid inventory | |
| 1,427,013 | | |
| 220,553 | |
Deferred costs | |
| 60,169 | | |
| 40,626 | |
Prepaid income taxes | |
| 402,048 | | |
| 604,840 | |
VAT & GST tax receivable | |
| 289,371 | | |
| 236,986 | |
Contract assets | |
| 566,515 | | |
| 781,819 | |
Prepaid
expenses and other assets total | |
$ | 3,089,416 | | |
$ | 2,421,644 | |
NOTE
11 – PROPERTY AND EQUIPMENT
Property
and equipment are summarized as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Land | |
$ | 790,373 | | |
$ | 790,373 | |
Building and leasehold improvements | |
| 2,915,918 | | |
| 2,906,953 | |
Furniture and office equipment | |
| 574,645 | | |
| 546,548 | |
Computers and software | |
| 1,333,135 | | |
| 365,892 | |
Machinery and equipment | |
| 10,725,259 | | |
| 11,242,709 | |
Property and equipment, gross | |
| 16,339,330 | | |
| 15,852,475 | |
Less: Accumulated depreciation | |
| (10,158,559 | ) | |
| (10,572,033 | ) |
Property and equipment,
net | |
$ | 6,180,771 | | |
$ | 5,280,442 | |
Depreciation
expense for the three months ended June 30, 2023, and 2022, were $249,881 and $427,811, respectively. Depreciation expense for the nine
months ended June 30, 2023, and 2022, were $698,269, and $1,038,138, respectively.
NOTE
12 – OTHER ASSETS
On
November 13, 2020, Cemtrex made a $500,000 investment and on January 19, 2022, made an additional $500,000 investment via a simple agreement
for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the
entity based on the conversion rate of future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that
is developing software for content creation using virtual reality. The investment is included in other assets in the accompanying balance
sheet and the Company accounts for this investment and recorded at cost. No impairment has been recorded for the three and nine months
ended June 30, 2023.
Other
assets consist of the following:
SCHEDULE
OF OTHER ASSETS
| |
June
30, 2023 | | |
September
30, 2022 | |
Rental deposits | |
$ | 251,739 | | |
$ | 204,388 | |
Investment in Masterpiece VR | |
| 1,000,000 | | |
| 1,000,000 | |
Other deposits | |
| 64,626 | | |
| 24,467 | |
Demonstration equipment
supplied to resellers | |
| 330,038 | | |
| 170,890 | |
Other
assets total | |
$ | 1,646,403 | | |
$ | 1,399,745 | |
NOTE
13 – RELATED PARTY TRANSACTIONS
On
August 31, 2019, the Company entered into an Asset Purchase Agreement for the sale of Griffin Filters, LLC to Ducon Technologies, Inc.,
which Aron Govil, the Company’s Founder and former CFO, for total consideration of $550,000. On July 31, 2022, the Company negotiated
a payment agreement surrounding the sale of Griffin Filters, LLC and other liabilities due to Cemtrex, Inc. totaling $761,585. This agreement
is in the form of a secured promissory note earning interest at a rate of 5% per annum and matures on July 31, 2024.
As
of June 30, 2023, and September 30, 2022, there was $3,372 and $19,133 payable due to Ducon Technologies, Pvt Ltd., respectively.
Receivables
of $708,512 that represented the amount due from Ducon to Cemtrex Technologies Pvt. Ltd. the Company’s subsidiary based in India
were written off to bad debt in fiscal year 2022.
On
February 26, 2021, the Company entered into a Settlement Agreement and Release with Aron Govil regarding transactions Cemtrex’s
Board of Directors determined were incorrectly handled and accounted for. Mr. Govil executed a secured promissory note (the “Note”)
in the amount of $1,533,280. The Note matured and was due in full on February 26, 2023, and bore interest at 9% per annum and was secured
by all of Mr. Govil’s assets. On April 27, 2023, the Company and Mr. Govil signed an amendment to the note, extending the maturity
date one year to February 28, 2024. Mr. Govil also signed an affidavit confessing judgment in the event of a default on the Note. While
the Company believes the note to be fully collectible, in accordance with ASC 450-30, Gain Contingencies, the Company determined the
gain was not to be recognized until the note is paid. Accordingly, the note and associated gain is not presented on the Company’s
Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations.
On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”)
with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, and Cemtrex XR,
Inc., which include the brands SmartDesk, Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech (formerly Cemtrex Labs),
to Mr. Govil (see NOTE 1).
As
of June 30, 2023, there was $578,388 in trade receivables due from these companies. Of these receivables $131,922 are related to costs
paid by Cemtrex related to payroll during the transition of employees to the new company and some subscription services that are set
up on auto pay with a credit card. The remaining $446,466 is related to services provided by Cemtrex Technologies Pvt. Ltd. in the normal
course of business.
As
of June 30, 2023, there were royalties receivable from the sale of Cemtrex, XR, Inc. of $691,611.
NOTE
14 – LEASES
The
Company is party to contracts where we lease property from others under contracts classified as operating leases. The Company primarily
leases office and operating facilities, vehicles, and office equipment. The weighted average remaining term of our operating leases was
approximately 3 years at June 30, 2023, and 3 years at June 30, 2022. Lease liabilities were $2,213,341 with $716,896 classified as short-term
at June 30, 2023, and $2,576,963 with $754,495, classified as short-term at September 30, 2022. The weighted average discount rate used
to measure lease liabilities was approximately 5.64% at June 30, 2023, and 5.66% at June 30, 2022. The Company used the rate implicit
in the lease, where known, or its incremental borrowing rate as the rate used to discount the future lease payments.
The
Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or
less.
The
Company’s corporate segment leases approximately 100 square feet of office space in Brooklyn, NY on a month-to-month lease at a
rent of $600 per month.
A
reconciliation of undiscounted cash flows to operating lease liabilities recognized in the condensed consolidated balance sheet at June
30, 2023, is set forth below:
SCHEDULE
OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES
Years ending September 30, | |
Operating Leases | |
2023 | |
| 211,721 | |
2024 | |
| 786,889 | |
2025 | |
| 764,530 | |
2026 | |
| 684,449 | |
2027 & Thereafter | |
| 289,528 | |
Undiscounted lease payments | |
| 2,737,117 | |
Amount representing interest | |
| (523,776 | ) |
Discounted lease payments | |
$ | 2,213,341 | |
Lease
costs for the three and nine months ended June 30, 2023, and 2022 are set forth below.:
SCHEDULE
OF LEASE COSTS
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Operating lease costs | |
| 193,843 | | |
| 223,595 | | |
| 678,489 | | |
| 592,958 | |
Total lease cost | |
$ | 193,843 | | |
$ | 223,595 | | |
$ | 678,489 | | |
$ | 592,958 | |
NOTE
15 – LINES OF CREDIT AND LONG-TERM LIABILITIES
On
January 12, 2023, the Company entered into a standstill agreement with Streeterville Capital, LLC. The lender has agreed to refrain and
forbear temporarily from making redemptions under the notes for a period ending on April 12, 2023. In addition, the company has agreed
to an increase of the outstanding balance of the note issued on September 30, 2021, for the original amount of $5,755,000 by $148,000,
and the outstanding balance of the note issued on February 22, 2022, for the original amount of $9,205,000 by $303,422. The aggregate
amount of $451,422 has been recorded as interest expense on the Company’s Consolidated Condensed Statement of Operations and Condensed
Consolidated Statements of Cash Flow.
On
February 15, 2023, the Company and Fulton Bank agreed to an amendment to the Master Agreement Regarding Financial Covenants and Financial
Deliverables dated September 22, 2020.
On
March 3, 2023, the Company and NIL Funding agreed at an amendment to the term loan agreement dated September 18, 2018. This agreement
amends the maturity date to December 31, 2024, and amends the interest rate to 11.5%. Additionally, the Company paid $10,000 in fees
and made an additional principal payment of $100,000 on March 29, 2023, and is required to make another additional principal payment
of $100,000 on or before March 29, 2024. The Company has accounted for this amendment as a debt modification.
On
May 3, 2023, the Company and Streeterville Capital, LLC. agreed to an amendment to the note issued on September 30, 2021, for the original
amount of $5,755,000. The agreement extends the maturity date to June 30, 2024, in exchange for a fee of 5% of the outstanding balance
or approximately $252,912 added to the outstanding balance of the note. The Company has accounted for this amendment as a debt modification.
On
April 3, 2023, The Company and SeKureID Solutions Corp., entered into a software license agreement, where the company obtained the right
to use source code for its security products in exchange for $1,125,000 payable in (15) fifteen equal monthly installments of $75,000.
The current balance of $900,000 is presented on the Condensed Consolidated Balance Sheets as of June 30, 2023, under Short-term liabilities,
net of unamortized original issue discounts.
The
following table outlines the Company’s lines of credit and secured liabilities.
SCHEDULE
OF LINES OF CREDIT AND LIABILITIES
| |
| | |
| | |
June 30, | | |
September 30, | |
| |
Interest Rate | | |
Maturity | | |
2023 | | |
2022 | |
Fulton Bank line of credit $3,500,000 - The terms of this line of credit are subject to the bank’s review annually on February 1. | |
Secured Overnight Financing Rate (“SOFR”) plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| N/A | | |
$ | - | | |
$ | - | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank loan $5,250,000 for the purchase of AIS $5,000,000 of the proceeds went to the direct purchase of AIS. | |
SOFR plus 2.37%(7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| 12-15-2022 | | |
| - | | |
| 247,284 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank loan $400,000 fund equipment for AIS. | |
SOFR plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| 05-01-2023 | | |
| - | | |
| 63,280 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank - $360,000 fund equipment for AIS. The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by certain assets of the Company. | |
SOFR plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022). | | |
| 01-31-2025 | | |
| 128,086 | | |
| 183,839 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank mortgage $2,476,000.
The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by the underlying asset | |
SOFR plus 2.62% (7.71% as of June 30, 2023 and 5.6% as of September 30, 2022). | | |
| 01-28-2040 | | |
| 2,195,515 | | |
| 2,245,664 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $439,774. For the purchase of VDI. Payable in two installments on October 26, 2021, and October 26, 2022. | |
5 | % | |
| 10-26-2022 | | |
| - | | |
| 219,370 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $5,755,000 - Less original issue discount $750,000 and legal fees $5,000, net cash received $5,000,000 Unamortized original issue discount balance of $0 and $250,000, as of June 30, 2023 and September 30, 2022 respectively. | |
8 | % | |
| 06-30-2024 | | |
| 4,899,908 | | |
| 4,943,929 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $9,205,000. Less original issue discount $1,200,000 and legal fees $5,000,net cash received $8,000,000. 28,572 shares of common stock valued at $700,400 recognized as additional original issue discount. Unamortized original issue discount balance of $105,578 and $1,064,778 as of June 30, 2023 and September 30, 2022 respectivly. | |
8 | % | |
| 08-23-2023 | | |
| 10,491,283 | | |
| 9,738,632 | |
| |
| | |
| | | |
| | | |
| | |
Term Loan Agreement with NIL Funding Corporation (“NIL”) - $5,600,000 The Company was in compliance with loan covenants as of June 30, 2023. | |
11.50 | % | |
| 12-31-2024 | | |
| 2,179,743 | | |
| 2,804,743 | |
| |
| | |
| | | |
| | | |
| | |
Paycheck Protection Program loan - $121,400 - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration. | |
1 | % | |
| 05-05-2025 | | |
| 101,246 | | |
| 121,400 | |
| |
| | |
| | | |
| | | |
| | |
Software License Agreement - $1,125,000, for the purchase of software source code for use in our Security segment products | |
N/A | | |
| 06-03-2024 | | |
| 900,000 | | |
| - | |
Total lines of credit and secured liabilities | |
| | |
| | | |
$ | 20,895,781 | | |
$ | 20,568,141 | |
Less: Current maturities | |
| | |
| | | |
| (17,185,167 | ) | |
| (16,894,743 | ) |
Less: Unamortized original issue discount | |
| | |
| | | |
| (105,578 | ) | |
| (1,305,778 | ) |
Lines of credit and secured liabilities, Long Term | |
| | |
| | | |
$ | 3,605,036 | | |
$ | 2,367,620 | |
NOTE
16 – STOCKHOLDERS’ EQUITY
Preferred
Stock
The
Company is authorized to issue 10,000,000 shares of Preferred Stock, $0.001 par value. As of June 30, 2023, and September 30, 2022, there
were 2,343,016 and 2,129,122 shares issued and 2,278,916 and 2,065,022 shares outstanding, respectively.
Series
1 Preferred Stock
During
the nine months ended June 30, 2023, 213,894 shares of Series 1 Preferred Stock were issued to pay dividends to holders of Series 1 Preferred
Stock.
As
of June 30, 2023, and September 30, 2022, there were 2,293,016 and 2,079,122 shares of Series 1 Preferred Stock issued and 2,228,916
and 2,015,022 shares of Series 1 Preferred Stock outstanding, respectively.
Series
C Preferred Stock
As
of June 30, 2023, and September 30, 2022, there were 50,000 shares of Series C Preferred Stock issued and outstanding.
Common
Stock
The
Company is authorized to issue 50,000,000 shares of common stock, $0.001 par value. As of June 30, 2023, there were 957,760 shares issued
and outstanding and at September 30, 2022, there were 754,711 shares issued and outstanding.
On
January 25, 2023, the Company completed a 35:1 reverse stock split on its common stock. All share and per share data have been retroactively
adjusted for this reverse split. On February 2, 2023, 19,314 shares were issued for rounding shares of the reverse stock split.
During
the nine months ended June 30, 2023,161,718 shares of the Company’s common stock have been issued to satisfy $487,716 of notes
payable, $662,284 in accrued interest, and $276,151 of excess value of shares issued recorded as interest expense.
During
the nine months ended June 30, 2023, 22,017 shares of the Company’s common stock have been issued in exchange for services valued
at $141,872.
NOTE
17 – SHARE-BASED COMPENSATION
For
the nine months ended June 30, 2023, and 2022, the Company recognized $93,313 and $111,402 of share-based compensation expense on its
outstanding options, respectively. As of June 30, 2023, $76,831 of unrecognized share-based compensation expense is expected to be recognized
over a period of two years. Future compensation amounts will be adjusted for any change in estimated forfeitures.
During
the nine months ended June 30, 2023, options to purchase 2,931 shares of the Company’s common stock at an exercise price of $13.65
per share and options to purchase 2,858 shares of the Company’s common stock at an exercise price of $40.95 per share were cancelled.
NOTE
18 – COMMITMENTS AND CONTINGENCIES
The
Company’s Industrial Services segment owns approximately 25,000 square feet of warehouse space in Manchester, PA and approximately
43,000 square feet of office and warehouse space in York, PA. The Industrial Services segment also leases approximately 15,500 square
feet of warehouse space in Emigsville, PA from a third party in a three-year lease at a monthly rent of $4,555 expiring on August 31,
2025.
The
Company’s Security segment leases (i) approximately 6,700 square feet of office and warehouse space in Pune, India from a third
party in an five year lease at a monthly rent of $6,453 (INR456,972) expiring on February 28, 2024, (ii) approximately 30,000 square
feet of office and warehouse space in Hauppauge, New York from a third party in a seven-year lease at a monthly rent of $28,719 expiring
on March 31, 2027, (iii) approximately 9,400 square feet of office and warehouse space in Hampshire, England in a fifteen-year lease
with at a monthly rent of $7,329 (£5,771) which expires on March 24, 2031 and contains provisions to terminate in 2026, and (iv)
approximately 280 square feet of office space in Clovis, CA on a month-to-month lease at a monthly rent of $1,504.
NOTE
19 – SUBSEQUENT EVENTS
Heisey
Mechanical Acquisition
On
July 1, 2023, the Company completed the acquisition of a service contractor and steel fabricator that specializes in industrial and water
treatment markets, Heisey Mechanical, Ltd. (“Heisey”) based in Columbia, Pennsylvania to expand the Company’s Industrial
Services segment.
The
total consideration given by Cemtrex to the shareholder of Heisey for full control, was approximately $2,400,000 with $2,160,000 in cash,
$240,000 in a seller’s note. Cemtrex funded the transaction with a $2,160,000 term loan from Fulton Bank. Approximately $25,000
in acquisition costs will be capitalized. The real estate the business occupies is expected to be purchased later for $1,500,000.
Notice
of Delisting
On
July 25, 2023, the Company received a Notice of Staff Determination from the Listing Qualifications Department of Nasdaq notifying the
Company that its Series 1 Preferred Stock had not gained compliance and would be suspended from trading at the opening of business on
August 3, 2023. The Company has requested a hearing regarding the delisting that has been scheduled for September 15, 2023, which will
stay the suspension and filing of Form 25-NSE with the Securities and Exchange Commission.
Equity
shares issued
On
July 31, 2023, the Company issued an aggregate of 32,488 shares of common stock to settle $200,000 of notes payable and accrued interest,
and $25,792 of excess value of shares issued recorded as interest expense.
On
July 6, 2023, the Company issued an aggregate of 1,686 shares of common stock in exchange for services valued at $7,500.
On
August 4, 2023, the Company issued an aggregate of 6,400 shares of common stock in exchange for services valued at $45,625.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Except
for historical information contained in this report, the matters discussed are forward-looking statements that involve risks and uncertainties.
When used in this report, words such as “anticipates”, “believes”, “could”, “estimates”,
“expects”, “may”, “plans”, “potential” and “intends” and similar expressions,
as they relate to the Company or its management, identify forward-looking statements. Our operations involve risks and uncertainties,
many of which are outside our control, and any one of which, or a combination of which, could materially affect our results of operations
and whether the forward-looking statements ultimately prove to be correct. We have based these forward-looking statements largely on
our current expectations and projections about future events and trends that we believe may affect our financial condition, results of
operations, business strategy, short-term and long-term business operations and objectives, and financial needs. Such forward-looking
statements are based on the beliefs of the Company’s management, as well as assumptions made by and information currently available
to the Company’s management. Among the factors that could cause actual results to differ materially are the following: the effect
of business and economic conditions; the impact of competitive products and their pricing; unexpected manufacturing or supplier problems;
the Company’s ability to maintain sufficient credit arrangements; changes in governmental standards by which our environmental
control products are evaluated and the risk factors reported from time to time in the Company’s SEC reports, including its recent
report on Form 10-K. The Company undertakes no obligation to update forward-looking statements as a result of future events or developments.
General
Overview
Cemtrex
was incorporated in 1998 in the state of Delaware and has evolved through strategic acquisitions and internal growth into a leading multi-industry
company. Unless the context requires otherwise, all references to “we”, “our”, “us”, “Company”,
“registrant”, “Cemtrex” or “management” refer to Cemtrex, Inc. and its subsidiaries.
During
the first quarter of fiscal year 2023, the Company reorganized its reporting segments to be in line with its current structure, consisting
of (i) Security, (ii) Industrial Services, and (iii) Cemtrex Corporate.
Security
Cemtrex’s
Security segment operates under the brand of its majority owned subsidiary, Vicon Industries, Inc. (“Vicon”), which provides
end-to-end security solutions to meet the toughest corporate, industrial and governmental security challenges. Vicon’s products
include browser-based video monitoring systems and analytics-based recognition systems, cameras, servers, and access control systems
for every aspect of security and surveillance in industrial and commercial facilities, federal prisons, hospitals, universities, schools,
and federal and state government offices. Vicon provides innovative, mission critical security and video surveillance solutions utilizing
Artificial Intelligence (AI) based data algorithms.
Industrial
Services
Cemtrex’s
Industrial Services segment operates under the brand, Advanced Industrial Services (“AIS”), which offers single-source expertise
and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers.
AIS installs high precision equipment in a wide variety of industrial markets like automotive, printing & graphics, industrial automation,
packaging, and chemicals, among others. AIS is a leading provider of reliability-driven maintenance and contracting solutions for machinery,
packaging, printing, chemical, and other manufacturing markets. The focus is on customers seeking to achieve greater asset utilization
and reliability to cut costs and increase production from existing assets, including small projects, sustaining capital, turnarounds,
maintenance, specialty welding services, and high-quality scaffolding.
Cemtrex
Corporate
Cemtrex’s
Corporate segment is the holding company of our other two segments.
Significant
Accounting Policies and Estimates
Our
discussion and analysis of our financial condition and results of operations are based upon the accompanying unaudited condensed consolidated
financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.
GAAP”). The preparation of financial statements in conformity with U.S. GAAP requires management to make judgments, estimates and
assumptions that affect the reported amounts of assets, liabilities, revenue, expenses, and the related disclosures at the date of the
financial statements and during the reporting period. Although these estimates are based on our knowledge of current events, our actual
amounts and results could differ from those estimates. The estimates made are based on historical factors, current circumstances, and
the experience and judgment of our management, who continually evaluate the judgments, estimates and assumptions and may employ outside
experts to assist in the evaluations.
Certain
of our accounting policies are deemed “significant”, as they are both most important to the financial statement presentation
and require management’s most difficult, subjective or complex judgments as a result of the need to make estimates about the effect
of matters that are inherently uncertain. For a discussion of our significant accounting policies, see “Management’s Discussion
and Analysis of Financial Condition and Results of Operations” in our Annual Report on Form 10-K for the year ended September 30,
2022.
Results
of Operations – For the three months ending June 30, 2023, and 2022
Total
revenue for the three months ended June 30, 2023, and 2022 was $14,730,140 and $12,108,904, respectively, an increase of $2,621,236,
or 22%. Loss from continuing operations for the three months ended June 30, 2023, was $1,185,400 compared to income of $106,599 for the
three months ended June 30, 2022, a decrease of $1,291,999, or 1,212%. Total revenue for the quarter increased, as compared to total
revenue in the same period last year, due to increased demand for the Company’s products and services. Income from continuing operations
became a loss due to other income related to realized and unrealized gain on marketable securities during the same period in the prior
year.
Revenues
Our
Security segment revenues for the three months ended June 30, 2023, increased by $2,374,366 or 36% to $9,015,279 from $6,640,913 for
the three months ended June 30, 2022. This increase is due to an increased demand for the Security segment’s products and services.
Our
Industrial Services segment revenues for the three months ended June 30, 2023, increased by $246,870 or 5%, to $5,714,861 from $5,467,991
for the three months ended June 30, 2022. This increase is mainly due to increased demand for the segment’s products and services.
Gross
Profit
Gross
Profit for the three months ended June 30, 2023, was $6,480,643 or 44% of revenues as compared to gross profit of $5,040,107 or 42% of
revenues for the three months ended June 30, 2022.
Gross
profit in our Security segment was $4,404,836 or 49% of the segment’s revenues for the three months ended June 30, 2023, as compared
to gross profit of $3,383,241 or 51% of the segment’s revenues for the period ended June 30, 2022. Gross profit as a percentage
of revenues decreased in the three months ended June 30, 2023, compared to the three months ended June 30, 2022, due to negotiated terms
on some sales.
Gross
profit in our Industrial Services segment was $2,075,807 or 36% of the segment’s revenues for the three months ended June 30, 2023,
as compared to gross profit of $1,656,866 or 30% of the segment’s revenues for the period ended June 30, 2022. Gross profit as
a percentage of revenues increased in the three months ended June 30, 2023, compared to the three months ended June 30, 2022, was primarily
due to lower subcontractor costs.
General
and Administrative Expenses
General
and administrative expenses for the three months ended June 30, 2023, decreased $4,569 or less than 1% to $5,376,960 from $5,381,529
for the three months ended June 30, 2022. General and administrative expenses as a percentage of revenues were 37% and 44% of revenues
for the three-month periods ended June 30, 2023, and 2022, respectively. The decrease in general and administrative expenses is mainly
related to decreased general and administrative expenses and professional fees expenses offset by increased personnel and insurance expenses.
Research
and Development Expenses
Research
and Development expenses for the three months ended June 30, 2023, were $1,049,909 compared to $1,189,875 for the three months ended
June 30, 2022, a decrease of $139,966 or 12%. Research and Development expenses are primarily related to the Security Segment’s
development of next generation solutions associated with security and surveillance systems software.
Other
Income/Expense
Other
expense for the three months ended June 30, 2023, was $1,219,533, as compared to other income of $1,389,955 for the three months
ended June 30, 2022. Other expense for the three months ended June 30, 2023, was mainly driven by interest on the Company’s
debt. Other income for the three months ended June 30, 2022, included one-time realized and unrealized gain on marketable securities
of $2,075,125.
Provision
for Income Taxes
During
the three months ended June 30, 2023, the Company had income tax expense of $19,641 and a benefit of $247,941 for the three months ended
June 30, 2022. The provision for income tax is based upon the projected income tax from the Company’s various U.S. and international
subsidiaries that are subject to their respective income tax jurisdictions and the Company’s projected ability to utilize net loss
carryforwards.
Income/(loss)
from Discontinued Operations
For
the three months ended June 30, 2023, the Company had income on discontinued operations of $13,281. This income is mainly related to
the recognition of the royalties due from CXR, Inc. Losses on discontinued operations for the three months ended June 30, 2022, were
$838,301 attributable to the operations of the Cemtrex brands discussed in Note 3.
Results
of Operations – For the nine months ending June 30, 2023, and 2022
Total
revenue for the nine months ended June 30, 2023, and 2022 was $42,773,779 and $33,268,316, respectively, an increase of $9,505,463, or
29%. Loss from continuing operations for the nine months ended June 30, 2023, was $4,835,914 compared to $7,781,049 for the nine months
ended June 30, 2022, a decrease on the loss of $2,945,135, or 38%. Total revenue for the period increased, as compared to total revenue
in the same period last year, due to increased demand for the Company’s products and services. Loss from continuing operations
decreased due to increased revenues and improved gross profit margins as compared to the same period in the prior year.
Revenues
Our
Security segment revenues for the nine months ended June 30, 2023, increased by $8,193,476 or 46% to $25,933,921 from $17,740,445 for
the nine months ended June 30, 2022. This increase is due to an increased demand for the Security segment’s products and services.
Our
Industrial Services segment revenues for the nine months ended June 30, 2023, increased by $1,311,987 or 8%, to $16,839,858 from $15,527,871
for the nine months ended June 30, 2022. This increase is mainly due to increased demand for the segment’s products and services.
Gross
Profit
Gross
Profit for the nine months ended June 30, 2023, was $18,859,530 or 44% of revenues as compared to gross profit of $12,032,138 or 36%
of revenues for the nine months ended June 30, 2022.
Gross
profit in our Security segment was $12,928,607 or 50% of the segment’s revenues for the nine months ended June 30, 2023, as
compared to gross profit of $7,479,069 or 42% of the segment’s revenues for the nine-month period ended June 30, 2022. Gross
profit as a percentage of revenues increased in the nine months ended June 30, 2023, compared to the nine months ended June 30,
2022, due to price increases implemented throughout the segment in January 2023 in response to rising costs of our goods and a
reduction in transportation costs in 2023, compared to the same period in 2022.
Gross
profit in our Industrial Services segment was $5,930,923 or 35% of the segment’s revenues for the nine months ended June 30, 2023,
as compared to gross profit of $4,553,069 or 29% of the segment’s revenues for the period ended June 30, 2022. Gross profit as
a percentage of revenues increased in the nine months ended June 30, 2023, compared to the nine months ended June 30, 2022, was primarily
due to lower subcontractor costs.
General
and Administrative Expenses
General
and administrative expenses for the nine months ended June 30, 2023, increased $361,229 or 2% to $16,456,602 from $16,095,373 for the
nine months ended June 30, 2022. General and administrative expenses as a percentage of revenues were 38% and 48% of revenues for the
nine-month periods ended June 30, 2023, and 2022, respectively. The increase in general and administrative expenses is mainly related
to increased employee costs and insurance expenses.
Research
and Development Expenses
Research
and Development expenses for the nine months ended June 30, 2023, were $3,895,717 compared to $3,660,883 for the nine months ended June
30, 2022, an increase of $234,834 or 6%. Research and Development expenses are primarily related to the Security Segment’s development
of next generation solutions associated with security and surveillance systems software.
Other
Expense
Other
expense for the nine months ended June 30, 2023, was $3,323,484, as compared to an expense of $304,872 for the nine months ended June
30, 2022. Other expense for the nine months ended June 30, 2023, was mainly driven by interest on the Company’s debt, offset by
a one-time income related to employee retention credits of $416,502. Other expense for the nine months ended June 30, 2022, included
the gain on the forgiveness of our PPP loans of $971,500 and the realized and unrealized gain on marketable securities of $2,235,738.
Provision
for Income Taxes
During
the nine months ended June 30, 2023, and 2022, the Company had income tax expense of $19,641 and a benefit of $247,941 on income taxes.
The provision for income tax is based upon the projected income tax from the Company’s various U.S. and international subsidiaries
that are subject to their respective income tax jurisdictions and the Company’s projected ability to utilize net loss carryforwards.
Loss
from Discontinued Operations
The
Company had losses on discontinued operations of $3,212,108. The losses are comprised of the $2,455,341 loss on the sale of Cemtrex Advanced
Technologies, and Cemtrex XR, Inc. The net loss of $879,727 attributable to the operations of the Cemtrex brands, the recognition of
discounted royalties of $33,875, and the net gain on the recovery of cash from Vicon Industries Ltd. of $89,085. Losses on discontinued
operations for the nine months ended June 30, 2022, were $2,282,399 attributable to the operations of the Cemtrex brands discussed in
Note 3.
Effects
of Inflation
The
Company’s business and operations have been affected by inflation during the periods for which financial information is presented.
In response, the Company has instituted price increases and initiated cost-saving measures to mitigate the effects of inflation on operations.
Liquidity
and Capital Resources
Working
capital deficit was $967,489 at June 30, 2023, compared to working capital of $6,252,972 at September 30, 2022. This includes cash and
equivalents and restricted cash of $6,434,112 at June 30, 2023, and $11,473,676 at September 30, 2022. The decrease in working capital
was primarily due to the Company’s sale of assets and liabilities of discontinued operations and an increase in accounts payable,
accrued expenses, and deferred revenue during the nine months ended June 30, 2023.
Cash
used by operating activities for continuing operations for the six months ended June 30, 2023, and 2022 was $5,394,048 and $10,669,927,
respectively. Cash provided by operating activities for discontinued operations for the nine months ended June 30, 2023, was $2,474,863,
compared to providing cash of $41,562 for the nine months ended June 30, 2022.
Trade
receivables increased by $2,108,539 or 39% to $7,507,755 at June 30, 2023, from $5,399,216 at September 30, 2022. The increase in trade
receivables is attributable to increased sales in the Security segment.
Cash
used by investment activities for continuing operations for the nine months ended June 30, 2023, was $735,265 compared to providing cash
of $792,195 for the nine months ended June 30, 2022. Cash used by investing activities for discontinued operations for the nine months
ended June 30, 2022, was $39,388. Investing activities for the nine months ended June 30, 2023, were driven by the Company’s purchase
of property and equipment.
Cash
used by financing activities for the nine months ended June 30, 2023, was $1,280,991 compared to providing cash of $5,902,298 for the
nine months ended June 30, 2022. Financing activities were primarily driven by payments on the Company’s debt. Financing activities
for the nine months ended June 30, 2022, were primarily driven by proceeds from the note payable issued in February of 2022.
While
our working capital deficit and current debt indicate a substantial doubt regarding the Company’s ability to continue as a going
concern, the Company has historically, from time to time, satisfied and may continue to satisfy certain short-term liabilities through
the issuance of common stock, thus reducing our cash requirement to meet our operating needs. Additionally, the Company has recently
sold unprofitable brands, reducing the cash required to maintain those brands, reevaluated our pricing model on our Vicon brand to improve
margins on those products, and has effected a reverse stock split on our common stock to remain trading on the Nasdaq Capital Markets,
and improved our ability to potentially raise capital through equity offerings that we may use to satisfy debt. In the event additional
capital is raised through equity offerings and/or debt is satisfied with equity, it may have a dilutive effect on our existing stockholders.
While the Company believes these plans are sufficient to meet the capital demands of our current operations for at least the next twelve
months, there is no guarantee that we will succeed. Overall, there is no guarantee that cash flow from our existing or future operations
and any external capital that we may be able to raise will be sufficient to meet our working capital needs. We currently do not have
adequate cash to meet our short or long-term needs. The consolidated financial statements do not include any adjustments relating to
this uncertainty.
Item
4. Controls and Procedures
Evaluation
of Disclosure Controls and Procedures
Disclosure
controls and procedures reporting as promulgated under the Exchange Act is defined as controls and procedures that are designed to ensure
that information required to be disclosed by us in the reports that we file or submit under the Exchange Act are recorded, processed,
summarized and reported within the time periods specified in the SEC rules and forms. Disclosure controls and procedures include without
limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or
submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer (“CEO”)
and Chief Financial Officer (“CFO”), or persons performing similar functions, as appropriate to allow timely decisions regarding
required disclosure.
Our
CEO and our CFO have evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of June 30,
2023. Based on their evaluation, our management has concluded that as of June 30, 2023, our disclosure controls and procedures were not
effective and there is a material weakness in our internal control over financial reporting. The material weakness relates to the Company
lacking sufficient accounting personnel. The shortage of accounting personnel resulted in the Company lacking entity level controls around
the review of period-end reporting processes, accounting policies and public disclosures. Additionally, the Company’s current processes
and systems do not provide for necessary timely reconciliation of certain accounts and sufficient consideration regarding recoverability
of certain assets. This deficiency is common in small companies, similar to ours, with limited personnel.
Notwithstanding
the conclusion by our Chief Executive Officer and Chief Financial Officer that our disclosure controls and procedures as of June 30,
2023, were not effective, and notwithstanding the material weakness in our internal control over financial reporting described below,
management believes that the unaudited condensed financial statements and related financial information included in this Quarterly Report
fairly present in all material respects our financial condition, results of operations and cash flows as of the dates presented, and
for the periods ended on such dates, in conformity with GAAP.
In
order to mitigate the material weaknesses, the Company has implemented measures that it believes have mitigated these weaknesses but
has not had sufficient time to fully evaluate these measures. These measures include; (i) updating our accounting software to ensure
tighter control over entries and providing improved data for timely reconciliation of certain accounts, and (ii) engaged a third-party
consulting firm to provide review of period-end reporting processes, accounting policies and public disclosures. The Company believes
that given more time these new measures will be sufficient in remediating the material weakness in internal controls.
Changes
in Internal Control Over Financial Reporting
While
there was no change in the Company’s internal control over financial reporting during the Company’s last fiscal quarter that
has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting,
the Company is continuing to improve its internal controls through the actions mentioned above.
Limitations
on the Effectiveness of Controls
Our
management, including our CEO and CFO, does not expect that our disclosure controls and procedures or our internal controls will prevent
all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance
that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control
systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our
company have been detected.
Part
II Other Information
Item
1. Legal Proceedings.
None.
Item
1A. Risk Factors
See
Risk Factors included in our Annual Report on Form 10-K filed with the SEC on December 28, 2022.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.
During
the nine months ended June 30, 2023,161,718 shares of the Company’s common stock have been issued to satisfy $487,716 of notes
payable, $662,284 in accrued interest, and $276,151 of excess value of shares issued recorded as interest expense.
During
the nine months ended June 30, 2023, 22,017 shares of the Company’s common stock have been issued in exchange for services valued
at $141,872.
Subsequent
to the reporting period, the Company issued an aggregate of 32,488 shares of common stock to settle $200,000 of notes payable and accrued
interest, and $25,792 of excess value of shares issued recorded as interest expense.
Subsequent
to the reporting period, the Company issued an aggregate of 8,086 shares of common stock in exchange for services valued at $53,125.
Such
shares were issued pursuant to the exemption contained under Section 4(a)(2) of the Securities Act of 1933, as amended.
Item 3. Defaults Upon Senior Securities
None.
Item
4. Mine Safety Disclosures
N/A
Item
5. Other Information
None.
Item
6. Exhibits
Exhibit
No. |
|
Description |
2.2 |
|
Stock Purchase Agreement regarding the stock of Advanced Industrial Services, Inc., AIS Leasing Company, AIS Graphic Services, Inc., and AIS Energy Services, LLC, Dated December 15, 2015. (8) |
3.1 |
|
Certificate of Incorporation of the Company.(1) |
3.2 |
|
By Laws of the Company.(1) |
3.3 |
|
Certificate of Amendment of Certificate of Incorporation, dated September 29, 2006.(1) |
3.4 |
|
Certificate of Amendment of Certificate of Incorporation, dated March 30, 2007.(1) |
3.5 |
|
Certificate of Amendment of Certificate of Incorporation, dated May 16, 2007.(1) |
3.6 |
|
Certificate of Amendment of Certificate of Incorporation, dated August 21, 2007.(1) |
3.7 |
|
Certificate of Amendment of Certificate of Incorporation, dated April 3, 2015.(3) |
3.8 |
|
Certificate of Designation of the Series A Preferred Shares, dated September 8, 2009.(2) |
3.9 |
|
Certificate of Designation of the Series 1 Preferred Stock.(11) |
3.10 |
|
Certificate of Amendment of Certificate of Incorporation, dated September 7, 2017 (12) |
3.11 |
|
Certificate of Correction to the Certificate of Amendment to the Amended and Restated Certificate of Incorporation, as amended, of Cemtrex, Inc (6) |
3.12 |
|
Amended Certificate of Designation of the Series 1 Preferred Shares, dated March 30, 2020.(16) |
3.13 |
|
Certificate of Amendment of Certificate of Incorporation, dated July 29, 2020 (20) |
3.14 |
|
Certificate of Correction of Certificate of Incorporation, dated July 29, 2021, filed October 7, 2020 (9) |
|
|
Certificate of Amendment of Certificate of Incorporation, dated January 12, 2023 (7) |
4.1 |
|
Form of Subscription Rights Certificate. (10) |
4.2 |
|
Form of Series 1 Preferred Stock Certificate. (10) |
4.3 |
|
Form of Series 1 Warrant. (10) |
4.4 |
|
Form of Common Stock Purchase Warrant, dated March 22, 2019. (14) |
10.1 |
|
Amendment of the Term Loan Agreement between Vicon and NIL Funding, dated March 3, 2023. (5) |
10.2 |
|
Amendment to Loan Documents Between Advanced Industrial Services, Inc. and Fulton Bank, N.A. dated February 24, 2023 (5) |
10.3 |
|
Amendment to Promissory Note Between Cemtrex, Inc. and Streeterville Capital, LLC dated May 3, 2023 (5) |
10.4 |
|
Securities Purchase Agreement dated June 1, 2020 (18) |
10.5 |
|
Securities Purchase Agreement dated June 9, 2020 (19) |
10.6 |
|
Settlement Agreement and Release between Cemtrex, Inc. and Aron Govil dated February 26, 2021 (13) |
10.7 |
|
Securities Purchase Agreement dated February 22, 2022 (15) |
10.8 |
|
Amendment of the Term Loan Agreement between Vicon and NIL Funding, dated March 30, 2022. (15) |
10.9 |
|
Asset Purchase agreement between Cemtrex, Inc. and Saagar Govil, dated November 22, 2022 (22) |
10.10 |
|
Asset Purchase agreement between Cemtrex, Inc. and Saagar Govil, dated November 22, 2022 (22) |
10.11 |
|
Simple Agreement for Future Equity (SAFE) between Cemtrex, Inc. and Saagar Govil, dated November 18, 2022 (22) |
14.1 |
|
Corporate Code of Business Ethics.(4) |
21.1* |
|
Subsidiaries of the Registrant |
31.1* |
|
Certification of Chief Executive Officer as required by Rule 13a-14 or 15d-14 of the Exchange Act, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
31.2* |
|
Certification of Interim Chief Financial Officer and Principal Financial Officer as required by Rule 13a-14 or 15d-14 of the Exchange Act, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
32.1* |
|
Certification of Chief Executive Officer Pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act 0f of 2002. |
32.2* |
|
Certification of Interim Chief Financial Officer and Principal Financial Officer Pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act 0f of 2002. |
99.1 |
|
Order pursuant to Section 8A of the Securities Act – dated September 30, 2022. (21) |
101.INS* |
|
Inline
XBRL Instance Document |
101.SCH* |
|
Inline
XBRL Taxonomy Extension Schema |
101.CAL* |
|
Inline
XBRL Taxonomy Extension Calculation Linkbase |
101.DEF* |
|
Inline
XBRL Taxonomy Extension Definition Linkbase |
101.LAB* |
|
Inline
XBRL Taxonomy Extension Label Linkbase |
101.PRE* |
|
Inline
XBRL Taxonomy Extension Presentation Linkbase |
104 |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
* |
Filed
herewith |
1 |
Incorporated
by reference from Form 10-12G filed on May 22, 2008. |
2 |
Incorporated
by reference from Form 8-K filed on September 10, 2009. |
3 |
Incorporated
by reference from Form 8-K filed on August 22, 2016. |
4 |
Incorporated
by reference from Form 8-K filed on July 1, 2016. |
5 |
Incorporated
by reference from Form 10-Q filed on May 11, 2023. |
6 |
Incorporated
by reference from Form 8-K filed on June 12, 2019. |
7 |
Incorporated
by reference from Form 8-K filed on January 20, 2023. |
8 |
Incorporated
by reference from Form 8-K/A filed on September 26, 2016. |
9 |
Incorporated
by reference from Form 10-Q filed on May 28, 2021. |
10 |
Incorporated
by reference from Form S-1 filed on August 29, 2016, and as amended on November 4, 2016, November 23, 2016, and December 7, 2016. |
11 |
Incorporated
by reference from Form 8-K filed on January 24, 2017. |
12 |
Incorporated
by reference from Form 8-K filed on September 8, 2017. |
13 |
Incorporated
by reference from Form 8-K filed on February 26, 2021. |
14 |
Incorporated
by reference from Form 8-K filed on March 22, 2019. |
15 |
Incorporated
by reference from Form 10-Q filed on May 16, 2022. |
16 |
Incorporated
by reference from Form 8-K filed on April 1, 2020. |
17 |
Incorporated
by reference from Form 8-K filed on March 9, 2020. |
18 |
Incorporated
by reference from Form 8-K filed on June 4, 2020. |
19 |
Incorporated
by reference from Form 8-K filed on June 12, 2020. |
20 |
Incorporated
by reference from Form 10-K filed on January 5, 2021. |
21 |
Incorporated
by reference from Form 8-K filed on October 4, 2022. |
22 |
Incorporated
by reference from Form 8-K filed on November 29, 2022. |
Signatures
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
|
Cemtrex,
Inc. |
|
|
|
Dated:
August 10, 2023 |
By:
|
/s/
Saagar Govil. |
|
|
Saagar
Govil |
|
|
Chief
Executive Officer |
|
|
|
Dated:
August 10, 2023 |
|
/s/
Paul J. Wyckoff. |
|
|
Paul
J. Wyckoff |
|
|
Interim
Chief Financial Officer |
|
|
and
Principal Financial Officer |
EXHIBIT
21.1
Name of consolidated | |
State or other jurisdiction of incorporation or | |
Date of incorporation or formation (date of acquisition, if | |
Attributable | |
subsidiary or entity | |
organization | |
applicable) | |
interest | |
| |
| |
| |
| |
Advanced Industrial Services, Inc. | |
Pennsylvania | |
July 20, 1984 (December 15, 2015) | |
| 100 | % |
Advanced Industrial Leasing, Inc. | |
Pennsylvania | |
July 20, 1984 (December 15, 2015) | |
| 100 | % |
Cemtrex Technologies Pvt Ltd. | |
India | |
December 21, 2017 | |
| 100 | % |
Vicon Industries, Inc. | |
New York | |
March 23, 2018 | |
| 93 | % |
Vicon Industries Limited | |
United Kingdom | |
March 23, 2018 | |
| 93 | % |
EXHIBIT
31.1
CERTIFICATION
PURSUANT TO RULE 13a/15d OF THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Saagar Govil, certify that:
| 1. | I
have reviewed this report on Form 10-Q of Cemtrex, Inc. and subsidiaries (the “registrant); |
| | |
| 2. | Based
on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered
by this report; |
| | |
| 3. | Based
on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report; |
| | |
| 4. | The
registrant’s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f)) for the registrant and have: |
| a. | Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being prepared; |
| | |
| b. | Designed
such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles; |
| | |
| c. | Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and |
| | |
| d. | Disclosed
in this report any change in the registrant’s internal control over financial reporting
that occurred during the registrant’s most recent fiscal quarter (the registrant’s
fourth fiscal quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant’s internal control over financial
reporting; and |
| 5. | The
registrant’s other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant’s auditors
and the audit committee of the registrant’s Board of Directors (or persons performing
the equivalent functions): |
| a. | All
significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the registrant’s
ability to record, process, summarize, and report financial information; and |
| | |
| b. | Any
fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant’s internal control over financial reporting. |
|
/s/
Saagar Govil. |
|
Saagar
Govil |
|
Chief
Executive Officer |
Dated:
August 10, 2023 |
|
EXHIBIT
31.2
CERTIFICATION
PURSUANT TO RULE 13a/15d OF THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Paul J. Wyckoff, certify that:
| 1. | I
have reviewed this report on Form 10-Q of Cemtrex, Inc. and subsidiaries (the “registrant); |
| | |
| 2. | Based
on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered
by this report; |
| | |
| 3. | Based
on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report; |
| | |
| 4. | The
registrant’s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f)) for the registrant and have: |
| a. | Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being prepared; |
| | |
| b. | Designed
such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles; |
| | |
| c. | Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and |
| | |
| d. | Disclosed
in this report any change in the registrant’s internal control over financial reporting
that occurred during the registrant’s most recent fiscal quarter (the registrant’s
fourth fiscal quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant’s internal control over financial
reporting; and |
| 5. | The
registrant’s other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant’s auditors
and the audit committee of the registrant’s Board of Directors (or persons performing
the equivalent functions): |
| a. | All
significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the registrant’s
ability to record, process, summarize, and report financial information; and |
| | |
| b. | Any
fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant’s internal control over financial reporting. |
|
/s/
Paul J. Wyckoff. |
|
Paul
J. Wyckoff |
|
Interim
Chief Financial Officer |
|
and
Principal Financial Officer |
Dated:
August 10, 2023 |
|
EXHIBIT
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the quarterly report of Cemtrex, Inc. (the “Company”) on Form 10-Q for the quarter ended June 30, 2023, as
filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Saagar Govil, Chief Executive Officer
of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that,
to the best of my knowledge and belief:
| (1) | the
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934; and |
| | |
| (2) | the
information contained in the Report fairly presents, in all material respects, the financial
condition and result of operations of the Company. |
|
/s/
Saagar Govil. |
|
Saagar
Govil |
|
Chief
Executive Officer |
Dated:
August 10, 2023 |
|
EXHIBIT
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the quarterly report of Cemtrex, Inc. (the “Company”) on Form 10-Q for the quarter ended June 30, 2023, as
filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Paul J. Wyckoff, Interim Chief Financial
Officer and Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:
| (1) | the
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934; and |
| | |
| (2) | the
information contained in the Report fairly presents, in all material respects, the financial
condition and result of operations of the Company. |
|
/s/
Paul J. Wyckoff. |
|
Paul J. Wyckoff |
|
Interim Chief Financial Officer |
|
and Principal Financial Officer |
Dated:
August 10, 2023 |
|
v3.23.2
Cover - shares
|
9 Months Ended |
|
Jun. 30, 2023 |
Aug. 08, 2023 |
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|
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|
|
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|
|
Document Fiscal Year Focus |
2023
|
|
Current Fiscal Year End Date |
--09-30
|
|
Entity File Number |
001-37464
|
|
Entity Registrant Name |
CEMTREX,
INC.
|
|
Entity Central Index Key |
0001435064
|
|
Entity Tax Identification Number |
30-0399914
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Address, Address Line One |
135
Fell Ct
|
|
Entity Address, City or Town |
Hauppauge
|
|
Entity Address, State or Province |
NY
|
|
Entity Address, Postal Zip Code |
11788
|
|
City Area Code |
631
|
|
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756-9116
|
|
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Yes
|
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|
|
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|
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|
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|
|
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|
998,334
|
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|
|
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Common
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|
|
Trading Symbol |
CETX
|
|
Security Exchange Name |
NASDAQ
|
|
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|
|
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v3.23.2
Condensed Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Current assets |
|
|
Cash and equivalents |
$ 5,628,839
|
$ 9,895,761
|
Restricted cash |
805,273
|
1,577,915
|
Short-term investments |
13,663
|
13,721
|
Inventory –net of allowance for inventory obsolescence |
8,719,740
|
8,487,817
|
Prepaid expenses and other assets |
3,089,416
|
2,421,644
|
Assets of discontinued operations |
|
3,971,693
|
Total current assets |
26,343,074
|
31,767,767
|
Property and equipment, net |
6,180,771
|
5,280,442
|
Right-of-use assets |
2,213,341
|
2,641,198
|
Goodwill |
3,906,891
|
3,906,891
|
Other |
1,646,403
|
1,399,745
|
Total Assets |
41,743,676
|
45,757,628
|
Current liabilities |
|
|
Short-term liabilities, net of unamortized original issue discounts |
17,185,167
|
16,894,743
|
Lease liabilities - short-term |
716,896
|
754,495
|
Deposits from customers |
34,281
|
73,144
|
Accrued expenses |
3,536,097
|
2,271,188
|
Deferred revenue |
2,060,570
|
1,551,088
|
Accrued income taxes |
49,075
|
94,848
|
Liabilities of discontinued operations |
|
805,219
|
Total current liabilities |
27,310,563
|
25,514,795
|
Long-term liabilities |
|
|
Loans payable to bank |
54,578
|
110,331
|
Long-term lease liabilities |
1,496,445
|
1,822,468
|
Notes payable |
1,379,743
|
|
Mortgage payable |
2,110,020
|
2,160,169
|
Other long-term liabilities |
528,952
|
807,898
|
Paycheck Protection Program Loans |
60,695
|
97,120
|
Deferred Revenue - long-term |
623,007
|
607,309
|
Total long-term liabilities |
6,253,440
|
5,605,295
|
Total liabilities |
33,564,003
|
31,120,090
|
Commitments and contingencies |
|
|
Stockholders’ equity |
|
|
Common stock, $0.001 par value, 50,000,000 shares authorized, 957,760 shares issued and outstanding at June 30, 2023 and 754,711 shares issued and outstanding at September 30, 2022 |
958
|
755
|
Additional paid-in capital |
68,302,617
|
66,641,698
|
Accumulated deficit |
(62,947,549)
|
(54,929,020)
|
Treasury stock, 64,100 shares of Series 1 Preferred Stock at June 30, 2023 and September 30, 2022 |
(148,291)
|
(148,291)
|
Accumulated other comprehensive income |
2,306,346
|
2,377,525
|
Total Cemtrex stockholders’ equity |
7,516,424
|
13,944,796
|
Non-controlling interest |
663,249
|
692,742
|
Total liabilities and shareholders’ equity |
41,743,676
|
45,757,628
|
Series 1 Preferred Stock [Member] |
|
|
Stockholders’ equity |
|
|
Series C, 100,000 shares authorized, 50,000 shares issued and outstanding at June 30, 2023 and September 30, 2022 |
2,293
|
2,079
|
Series C Preferred Stock [Member] |
|
|
Stockholders’ equity |
|
|
Series C, 100,000 shares authorized, 50,000 shares issued and outstanding at June 30, 2023 and September 30, 2022 |
50
|
50
|
Nonrelated Party [Member] |
|
|
Current assets |
|
|
Trade receivables, net |
7,507,755
|
5,399,216
|
Current liabilities |
|
|
Accounts payable |
3,725,105
|
3,050,937
|
Related Party [Member] |
|
|
Current assets |
|
|
Trade receivables, net |
578,388
|
|
Royalties receivable - related party |
691,611
|
|
Note receivable - related party |
761,585
|
761,585
|
Current liabilities |
|
|
Accounts payable |
$ 3,372
|
$ 19,133
|
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v3.23.2
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
10,000,000
|
10,000,000
|
Preferred stock, shares issued |
2,343,016
|
2,129,122
|
Preferred stock, shares outstanding |
2,278,916
|
2,065,022
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
50,000,000
|
50,000,000
|
Common stock, shares issued |
957,760
|
754,711
|
Common stock, shares outstanding |
957,760
|
754,711
|
Series 1 Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
3,000,000
|
3,000,000
|
Preferred stock, shares issued |
2,293,016
|
2,079,122
|
Preferred stock, shares outstanding |
2,228,916
|
2,015,022
|
Preferred stock, liquidation value per share |
$ 10
|
$ 10
|
Treasury stock, shares authorized |
64,100
|
64,100
|
Series C Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
100,000
|
100,000
|
Preferred stock, shares issued |
50,000
|
50,000
|
Preferred stock, shares outstanding |
50,000
|
50,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.23.2
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
Revenues |
$ 14,730,140
|
$ 12,108,904
|
$ 42,773,779
|
$ 33,268,316
|
Cost of revenues |
8,249,497
|
7,068,797
|
23,914,249
|
21,236,178
|
Gross profit |
6,480,643
|
5,040,107
|
18,859,530
|
12,032,138
|
Operating expenses |
|
|
|
|
General and administrative |
5,376,960
|
5,381,529
|
16,456,602
|
16,095,373
|
Research and development |
1,049,909
|
1,189,875
|
3,895,717
|
3,660,883
|
Total operating expenses |
6,426,869
|
6,571,404
|
20,352,319
|
19,756,256
|
Operating income/(loss) |
53,774
|
(1,531,297)
|
(1,492,789)
|
(7,724,118)
|
Other income/(expense) |
|
|
|
|
Other income |
34,652
|
2,315,500
|
394,073
|
3,336,560
|
Interest expense |
(1,254,185)
|
(925,545)
|
(3,717,557)
|
(3,641,432)
|
Total other (expense)/income, net |
(1,219,533)
|
1,389,955
|
(3,323,484)
|
(304,872)
|
Net loss before income taxes |
(1,165,759)
|
(141,342)
|
(4,816,273)
|
(8,028,990)
|
Income tax benefit/(expense) |
(19,641)
|
247,941
|
(19,641)
|
247,941
|
(Loss)/income from Continuing operations |
(1,185,400)
|
106,599
|
(4,835,914)
|
(7,781,049)
|
Income/(loss) from discontinued operations, net of tax |
13,281
|
(838,301)
|
(3,212,108)
|
(2,282,399)
|
Net loss |
(1,172,119)
|
(731,702)
|
(8,048,022)
|
(10,063,448)
|
Less loss in noncontrolling interest |
(25,595)
|
(50,909)
|
(29,493)
|
(183,457)
|
Net loss attributable to Cemtrex, Inc. shareholders |
$ (1,146,524)
|
$ (680,793)
|
$ (8,018,529)
|
$ (9,879,991)
|
Income (loss) per share - Basic & Diluted |
|
|
|
|
Continuing Operations Income (loss) per share - basic |
$ (1.29)
|
$ 0.21
|
$ (5.83)
|
$ (10.94)
|
Continuing Operations Income (loss) per share - diluted |
(1.29)
|
0.21
|
(5.83)
|
(10.94)
|
Discontinued Operations Income (loss) per share - basic |
0.01
|
(1.14)
|
(3.89)
|
(3.29)
|
Discontinued Operations Income (loss) per share - diluted |
$ 0.01
|
$ (1.14)
|
$ (3.89)
|
$ (3.29)
|
Weighted Average Number of Shares - Basic |
897,897
|
736,506
|
824,689
|
694,758
|
Weighted Average Number of Shares - Diluted |
897,897
|
736,506
|
824,689
|
694,758
|
X |
- DefinitionThe aggregate cost of goods produced and sold and services rendered during the reporting period.
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v3.23.2
Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Other comprehensive loss |
|
|
|
|
Net loss |
$ (1,172,119)
|
$ (731,702)
|
$ (8,048,022)
|
$ (10,063,448)
|
Foreign currency translation gain/(loss) |
22,470
|
(200,880)
|
(71,179)
|
(341,011)
|
Comprehensive loss |
(1,149,649)
|
(932,582)
|
(8,119,201)
|
(10,404,459)
|
Less comprehensive income attributable to noncontrolling interest |
25,595
|
50,909
|
29,493
|
183,457
|
Comprehensive loss attributable to Cemtrex, Inc. shareholders |
$ (1,175,244)
|
$ (983,491)
|
$ (8,148,694)
|
$ (10,587,916)
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
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v3.23.2
Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)
|
Preferred Stock [Member]
Series 1 Preferred Stock [Member]
|
Preferred Stock [Member]
Series C Preferred Stock [Member]
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Treasury Stock, Preferred [Member] |
AOCI Attributable to Parent [Member] |
Total |
Noncontrolling Interest [Member] |
Balance at Sep. 30, 2021 |
$ 1,885
|
$ 50
|
$ 594
|
$ 61,748,022
|
$ (41,908,062)
|
$ (148,291)
|
$ 2,896,452
|
$ 22,590,650
|
$ 964,026
|
Balance, shares at Sep. 30, 2021 |
1,885,151
|
50,000
|
593,777
|
|
|
|
|
|
|
Foreign currency translation gain/(loss) |
|
|
|
|
|
|
59,492
|
59,492
|
|
Share-based compensation |
|
|
|
45,371
|
|
|
|
45,371
|
|
Shares issued to pay notes payable |
|
|
$ 83
|
3,287,988
|
|
|
|
3,288,071
|
|
Shares issued to pay notes payable, shares |
|
|
82,600
|
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares |
$ 95
|
|
|
(95)
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares, shares |
94,602
|
|
|
|
|
|
|
|
|
Income/(loss) attributable to noncontrolling interest |
|
|
|
|
|
|
|
|
(51,872)
|
Net loss |
|
|
|
|
(4,477,951)
|
|
|
(4,477,951)
|
|
Balance at Dec. 31, 2021 |
$ 1,980
|
$ 50
|
$ 677
|
65,081,286
|
(46,386,013)
|
(148,291)
|
2,955,944
|
21,505,633
|
912,154
|
Balance, shares at Dec. 31, 2021 |
1,979,753
|
50,000
|
676,377
|
|
|
|
|
|
|
Balance at Sep. 30, 2021 |
$ 1,885
|
$ 50
|
$ 594
|
61,748,022
|
(41,908,062)
|
(148,291)
|
2,896,452
|
22,590,650
|
964,026
|
Balance, shares at Sep. 30, 2021 |
1,885,151
|
50,000
|
593,777
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
(9,879,991)
|
|
Balance at Jun. 30, 2022 |
$ 2,079
|
$ 50
|
$ 751
|
66,547,597
|
(51,788,053)
|
(148,291)
|
2,555,441
|
17,169,574
|
780,569
|
Balance, shares at Jun. 30, 2022 |
2,079,122
|
50,000
|
750,380
|
|
|
|
|
|
|
Balance at Sep. 30, 2021 |
$ 1,885
|
$ 50
|
$ 594
|
61,748,022
|
(41,908,062)
|
(148,291)
|
2,896,452
|
22,590,650
|
964,026
|
Balance, shares at Sep. 30, 2021 |
1,885,151
|
50,000
|
593,777
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
13,020,958
|
|
Balance at Sep. 30, 2022 |
$ 2,079
|
$ 50
|
$ 755
|
66,641,698
|
(54,929,020)
|
(148,291)
|
2,377,525
|
13,944,796
|
692,742
|
Balance, shares at Sep. 30, 2022 |
2,079,122
|
50,000
|
754,711
|
|
|
|
|
|
|
Balance at Dec. 31, 2021 |
$ 1,980
|
$ 50
|
$ 677
|
65,081,286
|
(46,386,013)
|
(148,291)
|
2,955,944
|
21,505,633
|
912,154
|
Balance, shares at Dec. 31, 2021 |
1,979,753
|
50,000
|
676,377
|
|
|
|
|
|
|
Foreign currency translation gain/(loss) |
|
|
|
|
|
|
(199,623)
|
(199,623)
|
|
Share-based compensation |
|
|
|
27,046
|
|
|
|
27,046
|
|
Income/(loss) attributable to noncontrolling interest |
|
|
|
|
|
|
|
|
(80,676)
|
Net loss |
|
|
|
|
(4,721,247)
|
|
|
(4,721,247)
|
|
Shares issued with note payable |
|
|
$ 29
|
695,371
|
|
|
|
695,400
|
|
Shares issued with note payable, shares |
|
|
28,571
|
|
|
|
|
|
|
Balance at Mar. 31, 2022 |
$ 1,980
|
$ 50
|
$ 706
|
65,803,703
|
(51,107,260)
|
(148,291)
|
2,756,321
|
17,307,209
|
831,478
|
Balance, shares at Mar. 31, 2022 |
1,979,753
|
50,000
|
704,948
|
|
|
|
|
|
|
Foreign currency translation gain/(loss) |
|
|
|
|
|
|
(200,880)
|
(200,880)
|
|
Share-based compensation |
|
|
|
38,985
|
|
|
|
38,985
|
|
Shares issued to pay notes payable |
|
|
$ 45
|
705,008
|
|
|
|
705,053
|
|
Dividends paid in Series 1 preferred shares |
$ 99
|
|
|
(99)
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares, shares |
99,369
|
|
|
|
|
|
|
|
|
Income/(loss) attributable to noncontrolling interest |
|
|
|
|
|
|
|
|
(50,909)
|
Net loss |
|
|
|
|
(680,793)
|
|
|
(680,793)
|
|
Shares issued with note payable, shares |
|
|
45,432
|
|
|
|
|
|
|
Balance at Jun. 30, 2022 |
$ 2,079
|
$ 50
|
$ 751
|
66,547,597
|
(51,788,053)
|
(148,291)
|
2,555,441
|
17,169,574
|
780,569
|
Balance, shares at Jun. 30, 2022 |
2,079,122
|
50,000
|
750,380
|
|
|
|
|
|
|
Balance at Sep. 30, 2022 |
$ 2,079
|
$ 50
|
$ 755
|
66,641,698
|
(54,929,020)
|
(148,291)
|
2,377,525
|
13,944,796
|
692,742
|
Balance, shares at Sep. 30, 2022 |
2,079,122
|
50,000
|
754,711
|
|
|
|
|
|
|
Foreign currency translation gain/(loss) |
|
|
|
|
|
|
223,569
|
223,569
|
|
Share-based compensation |
|
|
|
39,842
|
|
|
|
39,842
|
|
Shares issued to pay notes payable |
|
|
$ 39
|
232,106
|
|
|
|
232,145
|
|
Shares issued to pay notes payable, shares |
|
|
39,016
|
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares |
$ 104
|
|
|
(104)
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares, shares |
104,341
|
|
|
|
|
|
|
|
|
Income/(loss) attributable to noncontrolling interest |
|
|
|
|
|
|
|
|
(59,163)
|
Net loss |
|
|
|
|
(6,277,211)
|
|
|
(6,277,211)
|
|
Balance at Dec. 31, 2022 |
$ 2,183
|
$ 50
|
$ 794
|
66,913,542
|
(61,206,231)
|
(148,291)
|
2,601,094
|
8,163,141
|
633,579
|
Balance, shares at Dec. 31, 2022 |
2,183,463
|
50,000
|
793,727
|
|
|
|
|
|
|
Balance at Sep. 30, 2022 |
$ 2,079
|
$ 50
|
$ 755
|
66,641,698
|
(54,929,020)
|
(148,291)
|
2,377,525
|
13,944,796
|
692,742
|
Balance, shares at Sep. 30, 2022 |
2,079,122
|
50,000
|
754,711
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
(8,018,529)
|
|
Shares issued to pay for services |
|
|
|
|
|
|
|
$ 141,872
|
|
Shares issued to pay for services, shares |
|
|
|
|
|
|
|
22,017
|
|
Balance at Jun. 30, 2023 |
$ 2,293
|
$ 50
|
$ 958
|
68,302,617
|
(62,947,549)
|
(148,291)
|
2,306,346
|
$ 7,516,424
|
663,249
|
Balance, shares at Jun. 30, 2023 |
2,293,016
|
50,000
|
957,760
|
|
|
|
|
|
|
Balance at Dec. 31, 2022 |
$ 2,183
|
$ 50
|
$ 794
|
66,913,542
|
(61,206,231)
|
(148,291)
|
2,601,094
|
8,163,141
|
633,579
|
Balance, shares at Dec. 31, 2022 |
2,183,463
|
50,000
|
793,727
|
|
|
|
|
|
|
Foreign currency translation gain/(loss) |
|
|
|
|
|
|
(317,218)
|
(317,218)
|
|
Share-based compensation |
|
|
|
26,735
|
|
|
|
26,735
|
|
Income/(loss) attributable to noncontrolling interest |
|
|
|
|
|
|
|
|
55,265
|
Net loss |
|
|
|
|
(594,794)
|
|
|
(594,794)
|
|
Additional rounding shares issued for reverse stock split |
|
|
$ 19
|
(19)
|
|
|
|
|
|
Additional rounding shares issued for reverse stock split, shares |
|
|
19,314
|
|
|
|
|
|
|
Shares issued to pay for services |
|
|
$ 15
|
102,485
|
|
|
|
102,500
|
|
Shares issued to pay for services, shares |
|
|
15,529
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 2,183
|
$ 50
|
$ 828
|
67,042,743
|
(61,801,025)
|
(148,291)
|
2,283,876
|
7,380,364
|
688,844
|
Balance, shares at Mar. 31, 2023 |
2,183,463
|
50,000
|
828,570
|
|
|
|
|
|
|
Foreign currency translation gain/(loss) |
|
|
|
|
|
|
22,470
|
22,470
|
|
Share-based compensation |
|
|
|
26,736
|
|
|
|
26,736
|
|
Shares issued to pay notes payable |
|
|
$ 123
|
1,193,883
|
|
|
|
1,194,006
|
|
Shares issued to pay notes payable, shares |
|
|
122,702
|
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares |
$ 110
|
|
|
(110)
|
|
|
|
|
|
Dividends paid in Series 1 preferred shares, shares |
109,553
|
|
|
|
|
|
|
|
|
Income/(loss) attributable to noncontrolling interest |
|
|
|
|
|
|
|
|
(25,595)
|
Net loss |
|
|
|
|
(1,146,524)
|
|
|
(1,146,524)
|
|
Shares issued to pay for services |
|
|
$ 7
|
39,365
|
|
|
|
39,372
|
|
Shares issued to pay for services, shares |
|
|
6,488
|
|
|
|
|
|
|
Balance at Jun. 30, 2023 |
$ 2,293
|
$ 50
|
$ 958
|
$ 68,302,617
|
$ (62,947,549)
|
$ (148,291)
|
$ 2,306,346
|
$ 7,516,424
|
$ 663,249
|
Balance, shares at Jun. 30, 2023 |
2,293,016
|
50,000
|
957,760
|
|
|
|
|
|
|
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v3.23.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Cash Flows from Operating Activities |
|
|
Net loss |
$ (8,048,022)
|
$ (10,063,448)
|
Adjustments to reconcile net loss to net cash used by operating activities |
|
|
Depreciation and amortization |
698,269
|
1,038,138
|
Loss on disposal of property and equipment |
69,611
|
161,814
|
Noncash lease expense |
614,254
|
524,500
|
Bad debt expense (recovery) |
(155)
|
(7,584)
|
Share-based compensation |
93,313
|
111,402
|
Income tax expense/ (benefit) |
|
(247,941)
|
Interest expense paid in equity shares |
276,151
|
1,627,046
|
Accrued interest on notes payable |
1,858,631
|
635,001
|
Amortization of original issue discounts on notes payable |
1,200,200
|
908,333
|
Gain/(loss) on marketable securities |
58
|
(2,234,478)
|
Discharge of Paycheck Protection Program Loans |
|
(971,500)
|
Changes in operating assets and liabilities net of effects from acquisition of subsidiaries: |
|
|
Trade receivables |
(2,108,384)
|
445,590
|
Trade receivables - related party |
(578,388)
|
14,641
|
Inventory |
(231,923)
|
(2,565,778)
|
Prepaid expenses and other current assets |
(667,772)
|
125,344
|
Other assets |
(246,658)
|
(159,526)
|
Accounts payable |
816,040
|
1,012,206
|
Accounts payable - related party |
(15,761)
|
|
Operating lease liabilities |
(550,019)
|
(456,042)
|
Deposits from customers |
(38,863)
|
(374,978)
|
Accrued expenses |
1,264,909
|
(444,238)
|
Deferred revenue |
525,180
|
470,685
|
Income taxes payable |
(45,773)
|
(59,588)
|
Other liabilities |
(278,946)
|
(159,526)
|
Net cash used by operating activities - continuing operations |
(5,394,048)
|
(10,669,927)
|
Net cash provided by operating activities - discontinued operations |
2,474,863
|
41,562
|
Net cash used by operating activities |
(2,919,185)
|
(10,628,365)
|
Cash Flows from Investing Activities |
|
|
Purchase of property and equipment |
(761,470)
|
(727,955)
|
Proceeds from sale of property and equipment |
26,205
|
51,262
|
Investment in MasterpieceVR |
|
(500,000)
|
Proceeds from sale of marketable securities |
|
12,182,932
|
Purchase of marketable securities |
|
(10,214,044)
|
Net cash (used in)/provided by investing activities - continuing operations |
(735,265)
|
792,195
|
Net cash used by investing activities - discontinued operations |
|
(39,388)
|
Net cash (used in)/provided by investing activities |
(735,265)
|
752,807
|
Cash Flows from Financing Activities |
|
|
Proceeds from notes payable |
|
8,000,000
|
Payments on debt |
(844,370)
|
(1,176,763)
|
Payments on Paycheck Protection Program Loans |
(20,154)
|
|
Payments on bank loans |
(416,467)
|
(920,939)
|
Net cash provided by financing activities - continuing operations |
(1,280,991)
|
5,902,298
|
Net cash used by financing activities - discontinued operations |
|
|
Net cash (used)/provided by financing activities |
(1,280,991)
|
5,902,298
|
Effect of currency translation |
(104,123)
|
(397,840)
|
Net decrease in cash, cash equivalents, and restricted cash |
(4,935,441)
|
(3,973,260)
|
Cash, cash equivalents, and restricted cash at beginning of period |
11,473,676
|
17,186,323
|
Cash, cash equivalents, and restricted cash at end of period |
6,434,112
|
12,815,223
|
Balance Sheet Accounts Included in Cash, Cash Equivalents, and Restricted Cash |
|
|
Cash and equivalents |
5,628,839
|
11,442,487
|
Less cash attributed to discontinued operations |
|
(145,984)
|
Restricted cash |
805,273
|
1,518,720
|
Total cash, cash equivalents, and restricted cash |
6,434,112
|
12,815,223
|
Supplemental Disclosure of Cash Flow Information: |
|
|
Cash paid during the period for interest |
382,575
|
483,665
|
Cash paid during the period for income taxes, net of refunds |
45,773
|
306,729
|
Supplemental Schedule of Non-Cash Investing and Financing Activities |
|
|
Shares issued to pay for services |
141,872
|
|
Shares issued to pay notes payable |
1,426,151
|
3,993,124
|
Purchase of property and equipment through vendor financing |
1,125,000
|
|
Shares issued in connection with note payable |
|
700,400
|
Investment in right of use asset |
$ 186,397
|
$ 317,187
|
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v3.23.2
ORGANIZATION AND PLAN OF OPERATIONS
|
9 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND PLAN OF OPERATIONS |
NOTE
1 – ORGANIZATION AND PLAN OF OPERATIONS
Cemtrex
was incorporated in 1998 in the state of Delaware and has evolved through strategic acquisitions and internal growth into a leading multi-industry
company. Unless the context requires otherwise, all references to “we”, “our”, “us”, “Company”,
“registrant”, “Cemtrex” or “management” refer to Cemtrex, Inc. and its subsidiaries.
During
the first quarter of fiscal year 2023, The Company reorganized its reporting segments to be in line with its current structure consisting
of (i) Security (ii) Industrial Services and (iii) Cemtrex Corporate.
Security
Cemtrex’s
Security segment operates under the brand of its majority owned subsidiary, Vicon Industries, Inc. (“Vicon”), which provides
end-to-end security solutions to meet the toughest corporate, industrial and governmental security challenges. Vicon’s products
include browser-based video monitoring systems and analytics-based recognition systems, cameras, servers, and access control systems
for every aspect of security and surveillance in industrial and commercial facilities, federal prisons, hospitals, universities, schools,
and federal and state government offices. Vicon provides innovative, mission critical security and video surveillance solutions utilizing
Artificial Intelligence (AI) based data algorithms.
Industrial
Services
Cemtrex’s
Industrial Services segment operates under the brand, Advanced Industrial Services (“AIS”), which offers single-source expertise
and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers.
AIS installs high precision equipment in a wide variety of industrial markets like automotive, printing & graphics, industrial automation,
packaging, and chemicals, among others. AIS is a leading provider of reliability-driven maintenance and contracting solutions for machinery,
packaging, printing, chemical, and other manufacturing markets. The focus is on customers seeking to achieve greater asset utilization
and reliability to cut costs and increase production from existing assets, including small projects, sustaining capital, turnarounds,
maintenance, specialty welding services, and high-quality scaffolding.
Cemtrex
Corporate
Cemtrex’s
Corporate segment is the holding company of our other two segments.
Sale
of former Cemtrex Brands
On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”)
with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include
the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech
(formerly Cemtrex Labs), to Mr. Govil.
On
November 22, 2022, the Company completed the above disposition for the following consideration.
| ■ | $75,000
in cash payable at Closing; and |
| ■ | 5%
royalty of all revenues on the Business to be paid 90 days after the end of each calendar
year for the next three years; and should the total sum of royalties due be less than $820,000
at the end of the three-year period, Purchaser shall be obligated to pay the difference between
$820,000 and the royalties paid. |
| ● | Cemtrex
Advanced Technologies, Inc. |
| ○ | $10,000
in cash payable at Closing; and |
| ○ | 5%
royalty of all revenues on the Business to be paid 90 days after the end of each calendar
year for the next 5 years; and |
| ○ | $1,600,000
in SAFE (common equity) at any subsequent fundraising or exit above $5M with a $10M cap. |
The
Company’s Board of Directors, excluding Saagar Govil who abstained from all voting on these agreements, approved these actions
and agreements.
Common
Stock Reverse Stock Split
On
January 25, 2023, the company completed a 35:1 reverse stock split on its common stock. All share and per share data have been retroactively
adjusted for this reverse split.
Notice
of Delisting, Extension of cure period, and Subsequent Compliance
Series
1 Preferred Stock
On
July 29, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”)
notifying the Company that, because the closing bid price for the Company’s Series 1 preferred stock listed on Nasdaq was below
$1.00 for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq
Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price
Requirement”).
On
January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that, it had been granted an additional 180 days or until July 24, 2023, to regain compliance with the Minimum Bid Price Requirement
based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements
for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s written notice of
its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary.
On
July 25, 2023, the Company received a Notice of Staff Determination from the Listing Qualifications Department of Nasdaq notifying the
Company that its Series 1 Preferred Stock had not gained compliance and would be suspended from trading at the opening of business on
August 3, 2023. The Company has requested a hearing regarding the delisting that has been scheduled for September 14, 2023, which
will stay the suspension and filing of Form 25-NSE with the Securities and Exchange Commission.
The
Company intends to continue actively monitoring the bid price for its Series 1 preferred stock between now and the hearing date and will
consider available options to resolve the deficiency and regain compliance with the Minimum Bid Price Requirement.
Common
Stock
On
January 24, 2022, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that, because the closing bid price for the Company’s common stock listed on Nasdaq was below $1.00 for 30 consecutive trading
days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace
Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price Requirement”).
On
July 26, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC Nasdaq
notifying the Company that, it had been granted an additional 180 days or until January 23, 2023, to regain compliance with the Minimum
Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all
other applicable requirements for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s
written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary.
On
January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that it has not regained compliance with Listing Rule 5550(a)(2) and accordingly would be delisted from the Capital Market. The Company
then requested and had been granted a hearing to occur on March 16, 2023, appealing this determination to a Hearings Panel (the “Panel”),
pursuant to the procedures set forth in the Nasdaq Listing Rule 5800 Series.
On
February 8, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company
that it has regained compliance with Listing Rule 5550(a)(2) and is in compliance with all applicable listing standards. The Company’s
common stock will continue to be listed and traded on The Nasdaq Stock Market.
Going
Concern Considerations
The
accompanying condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going
concern and in accordance with generally accepted accounting principles in the United States of America. The going concern basis of presentation
assumes that the Company will continue in operation one year after the date these financial statements are issued and will be able to
realize its assets and discharge its liabilities and commitments in the normal course of business. Pursuant to the requirements of the
ASC 205, management must evaluate whether there are conditions or events, considered in the aggregate, which raise substantial doubt
about the Company’s ability to continue as a going concern for one year from the date these financial statements are issued.
This
evaluation does not take into consideration the potential mitigating effect of management’s plans that have not been fully implemented
or are not within control of the Company as of the date the financial statements are issued. When substantial doubt exists under this
methodology, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s
ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both (1) it
is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued, and
(2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about
the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued.
The
Company has incurred substantial losses of $13,020,958 and $7,807,995 for fiscal years 2022 and 2021, respectively, and has losses on
continuing operations for the nine months ending June 30, 2023 of $4,835,914 and has debt obligations over the next year of $17,185,167
and working capital deficit of $967,489, that raise substantial doubt with respect to the Company’s ability to continue as a going
concern.
While
our working capital and current debt indicate a substantial doubt regarding the Company’s ability to continue as a going concern,
the Company has historically, from time to time, satisfied and may continue to satisfy certain short-term liabilities through the issuance
of common stock, thus reducing our cash requirement to meet our operating needs. Additionally, the Company has sold unprofitable brands,
reducing the cash required to maintain those brands, reevaluated our pricing model on our Vicon brand to improve margins on those products,
and has effected a 35:1 reverse stock split on our common stock to remain trading on the Nasdaq Capital Markets, and improve our ability
to potentially raise capital through equity offerings that we may use to satisfy debt. In the event additional capital is raised through
equity offerings and/or debt is satisfied with equity, it may have a dilutive effect on our existing stockholders. While the Company
believes these plans are sufficient to meet the capital demands of our current operations for at least the next twelve months, the is
no guarantee that we will succeed. Overall, there is no guarantee that cash flow from our existing or future operations and any external
capital that we may be able to raise will be sufficient to meet our working capital needs. The Company currently does not have adequate
cash to meet our short or long-term needs. The condensed consolidated financial statements do not include any adjustments relating to
this uncertainty.
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.23.2
INTERIM STATEMENT PRESENTATION
|
9 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
INTERIM STATEMENT PRESENTATION |
NOTE
2 – INTERIM STATEMENT PRESENTATION
Basis
of Presentation and Use of Estimates
The
accompanying unaudited condensed consolidated financial information should be read in conjunction with the audited consolidated financial
statements and the notes thereto included in the Annual Report on Form 10-K for the year ended September 30, 2022, of Cemtrex, Inc.
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the Unites States (“US GAAP”) for interim financial information and with the instructions to Form 10-Q and Article
10 of Regulation S-X pursuant to the requirements of the U.S. Securities and Exchange Commission (‘SEC”). Accordingly, they
do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation
have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations for
the entire year.
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent
assets and liabilities in the condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues,
expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and
assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company’s
management. The Company evaluates its estimates and assumptions on an ongoing basis.
Certain
prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the reported results of operations.
The
condensed consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, Cemtrex Technologies
Pvt. Ltd., Advanced Industrial Services, Inc., Advanced Industrial Leasing, Inc., and the Company’s majority owned subsidiary
Vicon Industries, Inc. and its subsidiary, Vicon Industries Ltd. All inter-company balances and transactions have been eliminated in
consolidation.
Accounting
Pronouncements
Significant
Accounting Policies
Note
2 of the Notes to Consolidated Financial Statements, included in the annual report on Form 10-K for the year ended September 30, 2022,
includes a summary of the significant accounting policies used in the preparation of the consolidated financial statements.
Recently
Issued Accounting Standards
In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement
of Credit Losses on Financial Instruments (“Update 2016-13”). Update 2016-13 replaced the incurred loss model with an expected
loss model, which is referred to as the current expected credit loss (“CECL”) model. The CECL model is applicable to the
measurement of credit losses on financial assets measured at amortized cost, including but not limited to trade receivables. For public
business entities, the new standard became effective for annual reporting periods beginning after December 15, 2022, including interim
periods within that reporting period. The Company is currently evaluating the impact of this ASU on our financial statements.
In
October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2021-08,
“Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU
No. 2021-08”). ASU No. 2021-08 will require companies to apply the definition of a performance obligation under ASC Topic 606 to
recognize and measure contract assets and contract liabilities (i.e., deferred revenue) relating to contracts with customers that are
acquired in a business combination. Under current U.S. GAAP, an acquirer generally recognizes assets acquired and liabilities assumed
in a business combination, including contract assets and contract liabilities arising from revenue contracts with customers, at fair
value on the acquisition date. ASU No. 2021-08 will result in the acquirer recording acquired contract assets and liabilities on the
same basis that would have been recorded by the acquiree before the acquisition under ASC Topic 606. ASU No. 2021-08 is effective for
fiscal years beginning after December 15, 2022, with early adoption permitted. The Company is currently evaluating the impact of this
ASU on our financial statements.
On
June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to
Contractual Sale Restrictions (“ASU 2022-03”), which (1) clarifies the guidance in ASC 820 on the fair value measurement
of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity
security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should
be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations
of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some
entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount
to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial
information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning
after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on our financial statements.
The
Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material
effect on the accompanying condensed consolidated financial statements.
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v3.23.2
DISCONTINUED OPERATIONS
|
9 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
DISCONTINUED OPERATIONS |
NOTE
3 – DISCONTINUED OPERATIONS
On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”)
with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include
the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech
(formerly Cemtrex Labs), to Mr. Govil
Due
to the on-going losses and risk associated with the SmartDesk business the Company has valued the royalty and SAFE agreement associated
with the SmartDesk sale at $0 and considers such consideration to be a gain contingency.
Based
on sales projections for Cemtrex XR, Inc., the Company does not believe that it will exceed the sales levels required to exceed the $820,000
royalties due and has not accounted for any additional royalties at this time. In accordance with ASC 310 – Receivables, the
Company has discounted the royalties due and during the nine-month ended June 30, 2023, has recognized $691,611 of royalties due and
will amortize the remaining amount over the period the royalties are due.
The
following table summarizes the loss on the sale recorded during the three months ended December 31, 2022, included in Income/(loss) from
discontinued operations, net of tax in the accompanying condensed consolidated statement of Operations:
SUMMARY OF LOSS ON SALE
| |
| |
Purchase Price | |
$ | 745,621 | |
Less cash and cash equivalents transferred | |
| (699,423 | ) |
Less liabilities assumed | |
| (10,924 | ) |
Net purchase price | |
$ | 35,274 | |
| |
| | |
Assets Sold | |
| | |
Accounts receivable, net | |
$ | 625,638 | |
Inventory, net | |
| 980,730 | |
Prepaid expenses and other
assets | |
| 502,577 | |
Property and equipment,
net | |
| 837,808 | |
Goodwill | |
| 598,392 | |
Total Assets Sold | |
| 3,545,145 | |
Liabilities Transferred | |
| | |
Accounts payable | |
| 370,774 | |
Short-term liabilities | |
| 364,775 | |
Long-term
liabilities | |
| 318,981 | |
Total Liabilities Transferred | |
| 1,054,530 | |
Net assets sold | |
$ | 2,490,615 | |
| |
| | |
Pretax loss on sale
of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies | |
$ | (2,455,341 | ) |
Assets
and liabilities included within discontinued operations on the Company’s Condensed Consolidated Balance Sheets at June 30, 2023,
and September 30, 2022, are as follows;
SCHEDULE OF ASSETS AND LIABILITIES INCLUDED WITHIN DISCONTINUED OPERATIONS
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Assets | |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash and equivalents | |
$ | - | | |
$ | 714,420 | |
Trade receivables, net | |
| - | | |
| 561,470 | |
Inventory –net of allowance for inventory
obsolescence | |
| - | | |
| 1,043,865 | |
Prepaid expenses and other assets | |
| - | | |
| 153,461 | |
Total current assets | |
| - | | |
| 2,473,216 | |
| |
| | | |
| | |
Property and equipment, net | |
| - | | |
| 825,850 | |
Other | |
| - | | |
| 672,627 | |
Total Assets | |
$ | - | | |
$ | 3,971,693 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable | |
$ | - | | |
$ | 205,622 | |
Short-term liabilities | |
| - | | |
| 464,429 | |
Deposits from customers | |
| - | | |
| 125,032 | |
Accrued expenses | |
| - | | |
| 10,136 | |
Total current liabilities | |
| - | | |
| 805,219 | |
| |
| | | |
| | |
Long-term liabilities | |
| | | |
| | |
Deferred revenue | |
| | | |
| 6,273 | |
Total long-term liabilities | |
| - | | |
| 6,273 | |
Total liabilities | |
$ | - | | |
$ | 811,492 | |
During
the first quarter of fiscal 2023, Vicon completed the closure of its discontinued operating entity Vicon Systems, Ltd. located in Israel.
The Company received funds related to benefit obligations of $96,095, which at the time of operational closure were not guaranteed to
be retrievable. The company paid $7,010 in consulting fees for assistance in retrieving these funds. The net amount of $89,085 is recognized
on the Company’s Condensed Consolidated Income Statement as part of the Loss on Discontinued Operations.
Gain/(loss)
from discontinued operations, net of tax and the loss on sale of discontinued operations, net of tax, of Cemtrex Advanced Technologies,
Inc. and Cemtrex XR, Inc., sold during the first quarter of fiscal year 2023, which are presented in total as discontinued operations,
net of tax in the Company’s Condensed Consolidated Statements of Operations for the three and nine month periods ended June 30,
2023 and 2022, are as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Three months ended
June 30, | | |
Nine months ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Total net sales | |
$ | - | | |
$ | 1,521,942 | | |
$ | 649,061 | | |
$ | 3,763,234 | |
Cost of sales | |
| - | | |
| 685,693 | | |
| 228,086 | | |
| 1,997,211 | |
Operating, selling, general and administrative
expenses | |
| 1,443 | | |
| 1,425,801 | | |
| 1,297,507 | | |
| 4,036,614 | |
Other (income)/expenses | |
| - | | |
| 248,749 | | |
| 3,195 | | |
| 11,808 | |
Income (loss) from discontinued operations | |
| (1,443 | ) | |
| (838,301 | ) | |
| (879,727 | ) | |
| (2,282,399 | ) |
Amortization of discounted royalties | |
| 14,724 | | |
| - | | |
| 33,875 | | |
| - | |
Loss on sale of discontinued operations | |
| - | | |
| - | | |
| (2,455,341 | ) | |
| - | |
Adjustment of benefit obligation | |
| - | | |
| - | | |
| 89,085 | | |
| - | |
Income tax provision | |
| - | | |
| - | | |
| - | | |
| - | |
Discontinued operations,
net of tax | |
$ | 13,281 | | |
$ | (838,301 | ) | |
$ | (3,212,108 | ) | |
$ | (2,282,399 | ) |
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v3.23.2
LOSS PER COMMON SHARE
|
9 Months Ended |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
LOSS PER COMMON SHARE |
NOTE
4 – LOSS PER COMMON SHARE
Basic
net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number
of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution
that could occur from common shares issuable through contingent share arrangements, stock options and warrants. For the three and nine
months ended June 30, 2023, and 2022, the following items were excluded from the computation of diluted net loss per common share as
their effect is anti-dilutive:
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | | |
| | | |
| | | |
| | |
Options | |
| 28,796 | | |
| 34,579 | | |
| 28,796 | | |
| 34,579 | |
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v3.23.2
SEGMENT INFORMATION
|
9 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
SEGMENT INFORMATION |
NOTE
5 – SEGMENT INFORMATION
During
the first quarter of fiscal year 2023, the Company reorganized its reporting segments to be in line with its current structure. The Company
reports and evaluates financial information for three current segments: the Security segment, Industrial Services segment and the Corporate
segment.
The
following tables summarize the Company’s segment information:
SCHEDULE
OF SEGMENT INFORMATION
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
| |
Three months ended June 30, 2023 | | |
Nine months ended June 30, 2023 | |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
Revenues | |
$ | 9,015,279 | | |
$ | 5,714,861 | | |
$ | - | | |
$ | 14,730,140 | | |
$ | 25,933,921 | | |
$ | 16,839,858 | | |
$ | - | | |
$ | 42,773,779 | |
Cost of revenues | |
| 4,610,443 | | |
| 3,639,054 | | |
| - | | |
| 8,249,497 | | |
| 13,005,314 | | |
| 10,908,935 | | |
| - | | |
| 23,914,249 | |
Gross profit | |
$ | 4,404,836 | | |
$ | 2,075,807 | | |
$ | - | | |
$ | 6,480,643 | | |
$ | 12,928,607 | | |
$ | 5,930,923 | | |
$ | - | | |
$ | 18,859,530 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales, general, and administrative | |
| 3,182,509 | | |
| 912,387 | | |
| 1,032,183 | | |
| 5,127,079 | | |
| 9,494,634 | | |
| 3,437,565 | | |
| 2,826,134 | | |
| 15,758,333 | |
Depreciation and amortization | |
| 90,630 | | |
| 159,251 | | |
| - | | |
| 249,881 | | |
| 161,833 | | |
| 484,157 | | |
| 52,279 | | |
| 698,269 | |
Research and development | |
| 1,049,909 | | |
| - | | |
| - | | |
| 1,049,909 | | |
| 3,895,717 | | |
| - | | |
| - | | |
| 3,895,717 | |
Operating income/(loss) | |
$ | 81,788 | | |
$ | 1,004,169 | | |
$ | (1,032,183 | ) | |
$ | 53,774 | | |
$ | (623,577 | ) | |
$ | 2,009,201 | | |
$ | (2,878,413 | ) | |
$ | (1,492,789 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other income/(expense) | |
$ | (282,857 | ) | |
$ | (7,281 | ) | |
$ | (929,395 | ) | |
$ | (1,219,533 | ) | |
$ | (58,065 | ) | |
$ | (68,707 | ) | |
$ | (3,196,712 | ) | |
$ | (3,323,484 | ) |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
| |
Three months ended June 30, 2022 | | |
Nine months ended June 30, 2022 | |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
Revenues | |
$ | 6,640,913 | | |
$ | 5,467,991 | | |
$ | - | | |
$ | 12,108,904 | | |
$ | 17,740,445 | | |
| 15,527,871 | | |
$ | - | | |
$ | 33,268,316 | |
Cost of revenues | |
| 3,257,672 | | |
| 3,811,125 | | |
| - | | |
| 7,068,797 | | |
| 10,261,376 | | |
| 10,974,802 | | |
| - | | |
| 21,236,178 | |
Gross profit | |
$ | 3,383,241 | | |
$ | 1,656,866 | | |
$ | - | | |
$ | 5,040,107 | | |
$ | 7,479,069 | | |
$ | 4,553,069 | | |
$ | - | | |
$ | 12,032,138 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales, general, and administrative | |
| 3,057,839 | | |
| 1,081,392 | | |
| 814,487 | | |
| 4,953,718 | | |
| 8,483,955 | | |
| 3,706,041 | | |
| 2,867,239 | | |
| 15,057,235 | |
Depreciation and amortization | |
| 217,497 | | |
| 174,066 | | |
| 36,248 | | |
| 427,811 | | |
| 398,707 | | |
| 529,779 | | |
| 109,652 | | |
| 1,038,138 | |
Research and development | |
| 1,189,875 | | |
| - | | |
| - | | |
| 1,189,875 | | |
| 3,660,883 | | |
| - | | |
| - | | |
| 3,660,883 | |
Operating (loss)/income | |
$ | (1,081,970 | ) | |
$ | 401,408 | | |
$ | (850,735 | ) | |
$ | (1,531,297 | ) | |
$ | (5,064,476 | ) | |
$ | 317,249 | | |
$ | (2,976,891 | ) | |
$ | (7,724,118 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other income/(expense) | |
$ | (83,355 | ) | |
$ | (104,797 | ) | |
$ | 1,578,107 | | |
$ | 1,389,955 | | |
$ | 741,330 | | |
$ | (181,586 | ) | |
$ | (864,616 | ) | |
$ | (304,872 | ) |
| |
2023 | | |
2022 | |
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Identifiable Assets | |
| | | |
| | |
Security | |
$ | 20,631,185 | | |
$ | 15,257,235 | |
Industrial Services | |
| 17,302,398 | | |
| 16,658,984 | |
Corporate | |
| 3,810,093 | | |
| 9,869,716 | |
Discontinued
operations | |
| - | | |
| 3,971,693 | |
Total Assets | |
$ | 41,743,676 | | |
$ | 45,757,628 | |
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v3.23.2
RESTRICTED CASH
|
9 Months Ended |
Jun. 30, 2023 |
Cash and Cash Equivalents [Abstract] |
|
RESTRICTED CASH |
NOTE
6 – RESTRICTED CASH
A
subsidiary of the Company participates in a consortium in order to self-insure group care coverage for its employees. The plan is administrated
by Benecon Group and the Company makes monthly deposits in a trust account to cover medical claims and any administrative costs associated
with the plan. These funds, as required by the plan are restricted in nature and amounted to $805,237 at June 30, 2023, and $1,577,915
at September 30, 2022.
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v3.23.2
FAIR VALUE MEASUREMENTS
|
9 Months Ended |
Jun. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
FAIR VALUE MEASUREMENTS |
NOTE
7 – FAIR VALUE MEASUREMENTS
Fair
value is defined as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. A three-level hierarchy is applied to prioritize the inputs to valuation techniques
used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets
or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).
The
three levels of the fair value hierarchy under the guidance for fair value measurements are described below:
Level
1 — Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity
has the ability to access at the measurement date. Our Level 1 assets include cash equivalents, banker’s acceptances, trading securities
investments and investment funds. The Company measures trading securities investments and investment funds at quoted market prices as
they are traded in an active market with sufficient volume and frequency of transactions.
Level
2 — Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability,
either directly or indirectly. If the asset or liability has a specified contractual term, a Level 2 input must be observable for substantially
the full term of the asset or liability.
Level
3 — Level 3 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the
asset or liability at the measurement date. Level 3 assets and liabilities include cost method investments. Quantitative information
for Level 3 assets and liabilities reviewed at each reporting period includes indicators of significant deterioration in the earnings
performance, credit rating, asset quality, business prospects of the investee, and financial indicators of the investee’s ability
to continue as a going concern.
The
Company’s fair value assets at June 30, 2023, and September 30, 2022, are as follows.
SCHEDULE
OF FAIR VALUE OF ASSETS
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2023 | |
| |
Quoted Prices | | |
Significant | | |
| | |
| |
| |
in Active | | |
Other | | |
Significant | | |
Balance | |
| |
Markets for | | |
Observable | | |
Unobservable | | |
as of | |
| |
Identical Assets | | |
Inputs | | |
Inputs | | |
June 30, | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2023 | |
Assets | |
| | | |
| | | |
| | | |
| | |
Investment in marketable securities | |
| | | |
| | | |
| | | |
| | |
(included in short-term investments) | |
$ | 13,663 | | |
$ | - | | |
$ | - | | |
$ | 13,663 | |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Fair value assets | |
$ | 13,663 | | |
$ | - | | |
$ | - | | |
$ | 13,663 | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2022 | |
| |
Quoted Prices | | |
Significant | | |
| | |
| |
| |
in Active | | |
Other | | |
Significant | | |
Balance | |
| |
Markets for | | |
Observable | | |
Unobservable | | |
as of | |
| |
Identical Assets | | |
Inputs | | |
Inputs | | |
September 30, | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2022 | |
Assets | |
| | | |
| | | |
| | | |
| | |
Investment in marketable securities | |
| | | |
| | | |
| | | |
| | |
(included in short-term investments) | |
$ | 13,721 | | |
$ | - | | |
$ | - | | |
$ | 13,721 | |
| |
| | | |
| | | |
| | | |
| | |
Fair value assets | |
$ | 13,721 | | |
$ | - | | |
$ | - | | |
$ | 13,721 | |
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v3.23.2
TRADE RECEIVABLES, NET
|
9 Months Ended |
Jun. 30, 2023 |
Receivables [Abstract] |
|
TRADE RECEIVABLES, NET |
NOTE
8 – TRADE RECEIVABLES, NET
Trade
receivables, net consist of the following:
SCHEDULE
OF TRADE RECEIVABLES, NET
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Trade receivables | |
$ | 7,757,039 | | |
$ | 5,648,655 | |
Allowance for doubtful
accounts | |
| (249,284 | ) | |
| (249,439 | ) |
Accounts receivables,
net, total | |
$ | 7,507,755 | | |
$ | 5,399,216 | |
Trade
receivables include amounts due for shipped products and services rendered.
Allowance
for doubtful accounts includes estimated losses resulting from the inability of our customers to make the required payments.
|
X |
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v3.23.2
INVENTORY, NET
|
9 Months Ended |
Jun. 30, 2023 |
Inventory Disclosure [Abstract] |
|
INVENTORY, NET |
NOTE
9 – INVENTORY, NET
Inventory,
net, consist of the following:
SCHEDULE
OF INVENTORY, NET
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Raw materials | |
$ | 1,130,327 | | |
$ | 1,375,933 | |
Work in progress | |
| 95,773 | | |
| 120,026 | |
Finished goods | |
| 8,099,426 | | |
| 8,080,235 | |
Inventory, gross | |
| 9,325,526 | | |
| 9,576,194 | |
Less: Allowance for
inventory obsolescence | |
| (605,786 | ) | |
| (1,088,377 | ) |
Inventory –net
of allowance for inventory obsolescence | |
$ | 8,719,740 | | |
$ | 8,487,817 | |
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v3.23.2
PREPAID AND OTHER CURRENT ASSETS
|
9 Months Ended |
Jun. 30, 2023 |
Prepaid And Other Current Assets |
|
PREPAID AND OTHER CURRENT ASSETS |
NOTE
10 – PREPAID AND OTHER CURRENT ASSETS
Prepaid
and other current assets consisting of the following:
SUMMARY
OF PREPAID AND OTHER CURRENT ASSETS
| |
June
30, 2023 | | |
September
30, 2022 | |
| |
| | |
| |
Prepaid expenses | |
$ | 344,300 | | |
$ | 536,820 | |
Prepaid inventory | |
| 1,427,013 | | |
| 220,553 | |
Deferred costs | |
| 60,169 | | |
| 40,626 | |
Prepaid income taxes | |
| 402,048 | | |
| 604,840 | |
VAT & GST tax receivable | |
| 289,371 | | |
| 236,986 | |
Contract assets | |
| 566,515 | | |
| 781,819 | |
Prepaid
expenses and other assets total | |
$ | 3,089,416 | | |
$ | 2,421,644 | |
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v3.23.2
PROPERTY AND EQUIPMENT
|
9 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
PROPERTY AND EQUIPMENT |
NOTE
11 – PROPERTY AND EQUIPMENT
Property
and equipment are summarized as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Land | |
$ | 790,373 | | |
$ | 790,373 | |
Building and leasehold improvements | |
| 2,915,918 | | |
| 2,906,953 | |
Furniture and office equipment | |
| 574,645 | | |
| 546,548 | |
Computers and software | |
| 1,333,135 | | |
| 365,892 | |
Machinery and equipment | |
| 10,725,259 | | |
| 11,242,709 | |
Property and equipment, gross | |
| 16,339,330 | | |
| 15,852,475 | |
Less: Accumulated depreciation | |
| (10,158,559 | ) | |
| (10,572,033 | ) |
Property and equipment,
net | |
$ | 6,180,771 | | |
$ | 5,280,442 | |
Depreciation
expense for the three months ended June 30, 2023, and 2022, were $249,881 and $427,811, respectively. Depreciation expense for the nine
months ended June 30, 2023, and 2022, were $698,269, and $1,038,138, respectively.
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v3.23.2
OTHER ASSETS
|
9 Months Ended |
Jun. 30, 2023 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
OTHER ASSETS |
NOTE
12 – OTHER ASSETS
On
November 13, 2020, Cemtrex made a $500,000 investment and on January 19, 2022, made an additional $500,000 investment via a simple agreement
for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the
entity based on the conversion rate of future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that
is developing software for content creation using virtual reality. The investment is included in other assets in the accompanying balance
sheet and the Company accounts for this investment and recorded at cost. No impairment has been recorded for the three and nine months
ended June 30, 2023.
Other
assets consist of the following:
SCHEDULE
OF OTHER ASSETS
| |
June
30, 2023 | | |
September
30, 2022 | |
Rental deposits | |
$ | 251,739 | | |
$ | 204,388 | |
Investment in Masterpiece VR | |
| 1,000,000 | | |
| 1,000,000 | |
Other deposits | |
| 64,626 | | |
| 24,467 | |
Demonstration equipment
supplied to resellers | |
| 330,038 | | |
| 170,890 | |
Other
assets total | |
$ | 1,646,403 | | |
$ | 1,399,745 | |
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v3.23.2
RELATED PARTY TRANSACTIONS
|
9 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE
13 – RELATED PARTY TRANSACTIONS
On
August 31, 2019, the Company entered into an Asset Purchase Agreement for the sale of Griffin Filters, LLC to Ducon Technologies, Inc.,
which Aron Govil, the Company’s Founder and former CFO, for total consideration of $550,000. On July 31, 2022, the Company negotiated
a payment agreement surrounding the sale of Griffin Filters, LLC and other liabilities due to Cemtrex, Inc. totaling $761,585. This agreement
is in the form of a secured promissory note earning interest at a rate of 5% per annum and matures on July 31, 2024.
As
of June 30, 2023, and September 30, 2022, there was $3,372 and $19,133 payable due to Ducon Technologies, Pvt Ltd., respectively.
Receivables
of $708,512 that represented the amount due from Ducon to Cemtrex Technologies Pvt. Ltd. the Company’s subsidiary based in India
were written off to bad debt in fiscal year 2022.
On
February 26, 2021, the Company entered into a Settlement Agreement and Release with Aron Govil regarding transactions Cemtrex’s
Board of Directors determined were incorrectly handled and accounted for. Mr. Govil executed a secured promissory note (the “Note”)
in the amount of $1,533,280. The Note matured and was due in full on February 26, 2023, and bore interest at 9% per annum and was secured
by all of Mr. Govil’s assets. On April 27, 2023, the Company and Mr. Govil signed an amendment to the note, extending the maturity
date one year to February 28, 2024. Mr. Govil also signed an affidavit confessing judgment in the event of a default on the Note. While
the Company believes the note to be fully collectible, in accordance with ASC 450-30, Gain Contingencies, the Company determined the
gain was not to be recognized until the note is paid. Accordingly, the note and associated gain is not presented on the Company’s
Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations.
On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”)
with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, and Cemtrex XR,
Inc., which include the brands SmartDesk, Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech (formerly Cemtrex Labs),
to Mr. Govil (see NOTE 1).
As
of June 30, 2023, there was $578,388 in trade receivables due from these companies. Of these receivables $131,922 are related to costs
paid by Cemtrex related to payroll during the transition of employees to the new company and some subscription services that are set
up on auto pay with a credit card. The remaining $446,466 is related to services provided by Cemtrex Technologies Pvt. Ltd. in the normal
course of business.
As
of June 30, 2023, there were royalties receivable from the sale of Cemtrex, XR, Inc. of $691,611.
|
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v3.23.2
LEASES
|
9 Months Ended |
Jun. 30, 2023 |
Leases |
|
LEASES |
NOTE
14 – LEASES
The
Company is party to contracts where we lease property from others under contracts classified as operating leases. The Company primarily
leases office and operating facilities, vehicles, and office equipment. The weighted average remaining term of our operating leases was
approximately 3 years at June 30, 2023, and 3 years at June 30, 2022. Lease liabilities were $2,213,341 with $716,896 classified as short-term
at June 30, 2023, and $2,576,963 with $754,495, classified as short-term at September 30, 2022. The weighted average discount rate used
to measure lease liabilities was approximately 5.64% at June 30, 2023, and 5.66% at June 30, 2022. The Company used the rate implicit
in the lease, where known, or its incremental borrowing rate as the rate used to discount the future lease payments.
The
Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or
less.
The
Company’s corporate segment leases approximately 100 square feet of office space in Brooklyn, NY on a month-to-month lease at a
rent of $600 per month.
A
reconciliation of undiscounted cash flows to operating lease liabilities recognized in the condensed consolidated balance sheet at June
30, 2023, is set forth below:
SCHEDULE
OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES
Years ending September 30, | |
Operating Leases | |
2023 | |
| 211,721 | |
2024 | |
| 786,889 | |
2025 | |
| 764,530 | |
2026 | |
| 684,449 | |
2027 & Thereafter | |
| 289,528 | |
Undiscounted lease payments | |
| 2,737,117 | |
Amount representing interest | |
| (523,776 | ) |
Discounted lease payments | |
$ | 2,213,341 | |
Lease
costs for the three and nine months ended June 30, 2023, and 2022 are set forth below.:
SCHEDULE
OF LEASE COSTS
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Operating lease costs | |
| 193,843 | | |
| 223,595 | | |
| 678,489 | | |
| 592,958 | |
Total lease cost | |
$ | 193,843 | | |
$ | 223,595 | | |
$ | 678,489 | | |
$ | 592,958 | |
|
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v3.23.2
LINES OF CREDIT AND LONG-TERM LIABILITIES
|
9 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
LINES OF CREDIT AND LONG-TERM LIABILITIES |
NOTE
15 – LINES OF CREDIT AND LONG-TERM LIABILITIES
On
January 12, 2023, the Company entered into a standstill agreement with Streeterville Capital, LLC. The lender has agreed to refrain and
forbear temporarily from making redemptions under the notes for a period ending on April 12, 2023. In addition, the company has agreed
to an increase of the outstanding balance of the note issued on September 30, 2021, for the original amount of $5,755,000 by $148,000,
and the outstanding balance of the note issued on February 22, 2022, for the original amount of $9,205,000 by $303,422. The aggregate
amount of $451,422 has been recorded as interest expense on the Company’s Consolidated Condensed Statement of Operations and Condensed
Consolidated Statements of Cash Flow.
On
February 15, 2023, the Company and Fulton Bank agreed to an amendment to the Master Agreement Regarding Financial Covenants and Financial
Deliverables dated September 22, 2020.
On
March 3, 2023, the Company and NIL Funding agreed at an amendment to the term loan agreement dated September 18, 2018. This agreement
amends the maturity date to December 31, 2024, and amends the interest rate to 11.5%. Additionally, the Company paid $10,000 in fees
and made an additional principal payment of $100,000 on March 29, 2023, and is required to make another additional principal payment
of $100,000 on or before March 29, 2024. The Company has accounted for this amendment as a debt modification.
On
May 3, 2023, the Company and Streeterville Capital, LLC. agreed to an amendment to the note issued on September 30, 2021, for the original
amount of $5,755,000. The agreement extends the maturity date to June 30, 2024, in exchange for a fee of 5% of the outstanding balance
or approximately $252,912 added to the outstanding balance of the note. The Company has accounted for this amendment as a debt modification.
On
April 3, 2023, The Company and SeKureID Solutions Corp., entered into a software license agreement, where the company obtained the right
to use source code for its security products in exchange for $1,125,000 payable in (15) fifteen equal monthly installments of $75,000.
The current balance of $900,000 is presented on the Condensed Consolidated Balance Sheets as of June 30, 2023, under Short-term liabilities,
net of unamortized original issue discounts.
The
following table outlines the Company’s lines of credit and secured liabilities.
SCHEDULE
OF LINES OF CREDIT AND LIABILITIES
| |
| | |
| | |
June 30, | | |
September 30, | |
| |
Interest Rate | | |
Maturity | | |
2023 | | |
2022 | |
Fulton Bank line of credit $3,500,000 - The terms of this line of credit are subject to the bank’s review annually on February 1. | |
Secured Overnight Financing Rate (“SOFR”) plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| N/A | | |
$ | - | | |
$ | - | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank loan $5,250,000 for the purchase of AIS $5,000,000 of the proceeds went to the direct purchase of AIS. | |
SOFR plus 2.37%(7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| 12-15-2022 | | |
| - | | |
| 247,284 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank loan $400,000 fund equipment for AIS. | |
SOFR plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| 05-01-2023 | | |
| - | | |
| 63,280 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank - $360,000 fund equipment for AIS. The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by certain assets of the Company. | |
SOFR plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022). | | |
| 01-31-2025 | | |
| 128,086 | | |
| 183,839 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank mortgage $2,476,000.
The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by the underlying asset | |
SOFR plus 2.62% (7.71% as of June 30, 2023 and 5.6% as of September 30, 2022). | | |
| 01-28-2040 | | |
| 2,195,515 | | |
| 2,245,664 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $439,774. For the purchase of VDI. Payable in two installments on October 26, 2021, and October 26, 2022. | |
5 | % | |
| 10-26-2022 | | |
| - | | |
| 219,370 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $5,755,000 - Less original issue discount $750,000 and legal fees $5,000, net cash received $5,000,000 Unamortized original issue discount balance of $0 and $250,000, as of June 30, 2023 and September 30, 2022 respectively. | |
8 | % | |
| 06-30-2024 | | |
| 4,899,908 | | |
| 4,943,929 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $9,205,000. Less original issue discount $1,200,000 and legal fees $5,000,net cash received $8,000,000. 28,572 shares of common stock valued at $700,400 recognized as additional original issue discount. Unamortized original issue discount balance of $105,578 and $1,064,778 as of June 30, 2023 and September 30, 2022 respectivly. | |
8 | % | |
| 08-23-2023 | | |
| 10,491,283 | | |
| 9,738,632 | |
| |
| | |
| | | |
| | | |
| | |
Term Loan Agreement with NIL Funding Corporation (“NIL”) - $5,600,000 The Company was in compliance with loan covenants as of June 30, 2023. | |
11.50 | % | |
| 12-31-2024 | | |
| 2,179,743 | | |
| 2,804,743 | |
| |
| | |
| | | |
| | | |
| | |
Paycheck Protection Program loan - $121,400 - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration. | |
1 | % | |
| 05-05-2025 | | |
| 101,246 | | |
| 121,400 | |
| |
| | |
| | | |
| | | |
| | |
Software License Agreement - $1,125,000, for the purchase of software source code for use in our Security segment products | |
N/A | | |
| 06-03-2024 | | |
| 900,000 | | |
| - | |
Total lines of credit and secured liabilities | |
| | |
| | | |
$ | 20,895,781 | | |
$ | 20,568,141 | |
Less: Current maturities | |
| | |
| | | |
| (17,185,167 | ) | |
| (16,894,743 | ) |
Less: Unamortized original issue discount | |
| | |
| | | |
| (105,578 | ) | |
| (1,305,778 | ) |
Lines of credit and secured liabilities, Long Term | |
| | |
| | | |
$ | 3,605,036 | | |
$ | 2,367,620 | |
|
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v3.23.2
STOCKHOLDERS’ EQUITY
|
9 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY |
NOTE
16 – STOCKHOLDERS’ EQUITY
Preferred
Stock
The
Company is authorized to issue 10,000,000 shares of Preferred Stock, $0.001 par value. As of June 30, 2023, and September 30, 2022, there
were 2,343,016 and 2,129,122 shares issued and 2,278,916 and 2,065,022 shares outstanding, respectively.
Series
1 Preferred Stock
During
the nine months ended June 30, 2023, 213,894 shares of Series 1 Preferred Stock were issued to pay dividends to holders of Series 1 Preferred
Stock.
As
of June 30, 2023, and September 30, 2022, there were 2,293,016 and 2,079,122 shares of Series 1 Preferred Stock issued and 2,228,916
and 2,015,022 shares of Series 1 Preferred Stock outstanding, respectively.
Series
C Preferred Stock
As
of June 30, 2023, and September 30, 2022, there were 50,000 shares of Series C Preferred Stock issued and outstanding.
Common
Stock
The
Company is authorized to issue 50,000,000 shares of common stock, $0.001 par value. As of June 30, 2023, there were 957,760 shares issued
and outstanding and at September 30, 2022, there were 754,711 shares issued and outstanding.
On
January 25, 2023, the Company completed a 35:1 reverse stock split on its common stock. All share and per share data have been retroactively
adjusted for this reverse split. On February 2, 2023, 19,314 shares were issued for rounding shares of the reverse stock split.
During
the nine months ended June 30, 2023,161,718 shares of the Company’s common stock have been issued to satisfy $487,716 of notes
payable, $662,284 in accrued interest, and $276,151 of excess value of shares issued recorded as interest expense.
During
the nine months ended June 30, 2023, 22,017 shares of the Company’s common stock have been issued in exchange for services valued
at $141,872.
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v3.23.2
SHARE-BASED COMPENSATION
|
9 Months Ended |
Jun. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
SHARE-BASED COMPENSATION |
NOTE
17 – SHARE-BASED COMPENSATION
For
the nine months ended June 30, 2023, and 2022, the Company recognized $93,313 and $111,402 of share-based compensation expense on its
outstanding options, respectively. As of June 30, 2023, $76,831 of unrecognized share-based compensation expense is expected to be recognized
over a period of two years. Future compensation amounts will be adjusted for any change in estimated forfeitures.
During
the nine months ended June 30, 2023, options to purchase 2,931 shares of the Company’s common stock at an exercise price of $13.65
per share and options to purchase 2,858 shares of the Company’s common stock at an exercise price of $40.95 per share were cancelled.
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v3.23.2
COMMITMENTS AND CONTINGENCIES
|
9 Months Ended |
Jun. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE
18 – COMMITMENTS AND CONTINGENCIES
The
Company’s Industrial Services segment owns approximately 25,000 square feet of warehouse space in Manchester, PA and approximately
43,000 square feet of office and warehouse space in York, PA. The Industrial Services segment also leases approximately 15,500 square
feet of warehouse space in Emigsville, PA from a third party in a three-year lease at a monthly rent of $4,555 expiring on August 31,
2025.
The
Company’s Security segment leases (i) approximately 6,700 square feet of office and warehouse space in Pune, India from a third
party in an five year lease at a monthly rent of $6,453 (INR456,972) expiring on February 28, 2024, (ii) approximately 30,000 square
feet of office and warehouse space in Hauppauge, New York from a third party in a seven-year lease at a monthly rent of $28,719 expiring
on March 31, 2027, (iii) approximately 9,400 square feet of office and warehouse space in Hampshire, England in a fifteen-year lease
with at a monthly rent of $7,329 (£5,771) which expires on March 24, 2031 and contains provisions to terminate in 2026, and (iv)
approximately 280 square feet of office space in Clovis, CA on a month-to-month lease at a monthly rent of $1,504.
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v3.23.2
SUBSEQUENT EVENTS
|
9 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
19 – SUBSEQUENT EVENTS
Heisey
Mechanical Acquisition
On
July 1, 2023, the Company completed the acquisition of a service contractor and steel fabricator that specializes in industrial and water
treatment markets, Heisey Mechanical, Ltd. (“Heisey”) based in Columbia, Pennsylvania to expand the Company’s Industrial
Services segment.
The
total consideration given by Cemtrex to the shareholder of Heisey for full control, was approximately $2,400,000 with $2,160,000 in cash,
$240,000 in a seller’s note. Cemtrex funded the transaction with a $2,160,000 term loan from Fulton Bank. Approximately $25,000
in acquisition costs will be capitalized. The real estate the business occupies is expected to be purchased later for $1,500,000.
Notice
of Delisting
On
July 25, 2023, the Company received a Notice of Staff Determination from the Listing Qualifications Department of Nasdaq notifying the
Company that its Series 1 Preferred Stock had not gained compliance and would be suspended from trading at the opening of business on
August 3, 2023. The Company has requested a hearing regarding the delisting that has been scheduled for September 15, 2023, which will
stay the suspension and filing of Form 25-NSE with the Securities and Exchange Commission.
Equity
shares issued
On
July 31, 2023, the Company issued an aggregate of 32,488 shares of common stock to settle $200,000 of notes payable and accrued interest,
and $25,792 of excess value of shares issued recorded as interest expense.
On
July 6, 2023, the Company issued an aggregate of 1,686 shares of common stock in exchange for services valued at $7,500.
On
August 4, 2023, the Company issued an aggregate of 6,400 shares of common stock in exchange for services valued at $45,625.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.23.2
INTERIM STATEMENT PRESENTATION (Policies)
|
9 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Basis of Presentation and Use of Estimates |
Basis
of Presentation and Use of Estimates
The
accompanying unaudited condensed consolidated financial information should be read in conjunction with the audited consolidated financial
statements and the notes thereto included in the Annual Report on Form 10-K for the year ended September 30, 2022, of Cemtrex, Inc.
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the Unites States (“US GAAP”) for interim financial information and with the instructions to Form 10-Q and Article
10 of Regulation S-X pursuant to the requirements of the U.S. Securities and Exchange Commission (‘SEC”). Accordingly, they
do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation
have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations for
the entire year.
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent
assets and liabilities in the condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues,
expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and
assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company’s
management. The Company evaluates its estimates and assumptions on an ongoing basis.
Certain
prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the reported results of operations.
The
condensed consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, Cemtrex Technologies
Pvt. Ltd., Advanced Industrial Services, Inc., Advanced Industrial Leasing, Inc., and the Company’s majority owned subsidiary
Vicon Industries, Inc. and its subsidiary, Vicon Industries Ltd. All inter-company balances and transactions have been eliminated in
consolidation.
|
Accounting Pronouncements |
Accounting
Pronouncements
Significant
Accounting Policies
Note
2 of the Notes to Consolidated Financial Statements, included in the annual report on Form 10-K for the year ended September 30, 2022,
includes a summary of the significant accounting policies used in the preparation of the consolidated financial statements.
Recently
Issued Accounting Standards
In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement
of Credit Losses on Financial Instruments (“Update 2016-13”). Update 2016-13 replaced the incurred loss model with an expected
loss model, which is referred to as the current expected credit loss (“CECL”) model. The CECL model is applicable to the
measurement of credit losses on financial assets measured at amortized cost, including but not limited to trade receivables. For public
business entities, the new standard became effective for annual reporting periods beginning after December 15, 2022, including interim
periods within that reporting period. The Company is currently evaluating the impact of this ASU on our financial statements.
In
October 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2021-08,
“Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU
No. 2021-08”). ASU No. 2021-08 will require companies to apply the definition of a performance obligation under ASC Topic 606 to
recognize and measure contract assets and contract liabilities (i.e., deferred revenue) relating to contracts with customers that are
acquired in a business combination. Under current U.S. GAAP, an acquirer generally recognizes assets acquired and liabilities assumed
in a business combination, including contract assets and contract liabilities arising from revenue contracts with customers, at fair
value on the acquisition date. ASU No. 2021-08 will result in the acquirer recording acquired contract assets and liabilities on the
same basis that would have been recorded by the acquiree before the acquisition under ASC Topic 606. ASU No. 2021-08 is effective for
fiscal years beginning after December 15, 2022, with early adoption permitted. The Company is currently evaluating the impact of this
ASU on our financial statements.
On
June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to
Contractual Sale Restrictions (“ASU 2022-03”), which (1) clarifies the guidance in ASC 820 on the fair value measurement
of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity
security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should
be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations
of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some
entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount
to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial
information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning
after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on our financial statements.
The
Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material
effect on the accompanying condensed consolidated financial statements.
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v3.23.2
DISCONTINUED OPERATIONS (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Discontinued Operations and Disposal Groups [Abstract] |
|
SUMMARY OF LOSS ON SALE |
The
following table summarizes the loss on the sale recorded during the three months ended December 31, 2022, included in Income/(loss) from
discontinued operations, net of tax in the accompanying condensed consolidated statement of Operations:
SUMMARY OF LOSS ON SALE
| |
| |
Purchase Price | |
$ | 745,621 | |
Less cash and cash equivalents transferred | |
| (699,423 | ) |
Less liabilities assumed | |
| (10,924 | ) |
Net purchase price | |
$ | 35,274 | |
| |
| | |
Assets Sold | |
| | |
Accounts receivable, net | |
$ | 625,638 | |
Inventory, net | |
| 980,730 | |
Prepaid expenses and other
assets | |
| 502,577 | |
Property and equipment,
net | |
| 837,808 | |
Goodwill | |
| 598,392 | |
Total Assets Sold | |
| 3,545,145 | |
Liabilities Transferred | |
| | |
Accounts payable | |
| 370,774 | |
Short-term liabilities | |
| 364,775 | |
Long-term
liabilities | |
| 318,981 | |
Total Liabilities Transferred | |
| 1,054,530 | |
Net assets sold | |
$ | 2,490,615 | |
| |
| | |
Pretax loss on sale
of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies | |
$ | (2,455,341 | ) |
|
SCHEDULE OF ASSETS AND LIABILITIES INCLUDED WITHIN DISCONTINUED OPERATIONS |
Assets
and liabilities included within discontinued operations on the Company’s Condensed Consolidated Balance Sheets at June 30, 2023,
and September 30, 2022, are as follows;
SCHEDULE OF ASSETS AND LIABILITIES INCLUDED WITHIN DISCONTINUED OPERATIONS
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Assets | |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash and equivalents | |
$ | - | | |
$ | 714,420 | |
Trade receivables, net | |
| - | | |
| 561,470 | |
Inventory –net of allowance for inventory
obsolescence | |
| - | | |
| 1,043,865 | |
Prepaid expenses and other assets | |
| - | | |
| 153,461 | |
Total current assets | |
| - | | |
| 2,473,216 | |
| |
| | | |
| | |
Property and equipment, net | |
| - | | |
| 825,850 | |
Other | |
| - | | |
| 672,627 | |
Total Assets | |
$ | - | | |
$ | 3,971,693 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable | |
$ | - | | |
$ | 205,622 | |
Short-term liabilities | |
| - | | |
| 464,429 | |
Deposits from customers | |
| - | | |
| 125,032 | |
Accrued expenses | |
| - | | |
| 10,136 | |
Total current liabilities | |
| - | | |
| 805,219 | |
| |
| | | |
| | |
Long-term liabilities | |
| | | |
| | |
Deferred revenue | |
| | | |
| 6,273 | |
Total long-term liabilities | |
| - | | |
| 6,273 | |
Total liabilities | |
$ | - | | |
$ | 811,492 | |
During
the first quarter of fiscal 2023, Vicon completed the closure of its discontinued operating entity Vicon Systems, Ltd. located in Israel.
The Company received funds related to benefit obligations of $96,095, which at the time of operational closure were not guaranteed to
be retrievable. The company paid $7,010 in consulting fees for assistance in retrieving these funds. The net amount of $89,085 is recognized
on the Company’s Condensed Consolidated Income Statement as part of the Loss on Discontinued Operations.
Gain/(loss)
from discontinued operations, net of tax and the loss on sale of discontinued operations, net of tax, of Cemtrex Advanced Technologies,
Inc. and Cemtrex XR, Inc., sold during the first quarter of fiscal year 2023, which are presented in total as discontinued operations,
net of tax in the Company’s Condensed Consolidated Statements of Operations for the three and nine month periods ended June 30,
2023 and 2022, are as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Three months ended
June 30, | | |
Nine months ended
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Total net sales | |
$ | - | | |
$ | 1,521,942 | | |
$ | 649,061 | | |
$ | 3,763,234 | |
Cost of sales | |
| - | | |
| 685,693 | | |
| 228,086 | | |
| 1,997,211 | |
Operating, selling, general and administrative
expenses | |
| 1,443 | | |
| 1,425,801 | | |
| 1,297,507 | | |
| 4,036,614 | |
Other (income)/expenses | |
| - | | |
| 248,749 | | |
| 3,195 | | |
| 11,808 | |
Income (loss) from discontinued operations | |
| (1,443 | ) | |
| (838,301 | ) | |
| (879,727 | ) | |
| (2,282,399 | ) |
Amortization of discounted royalties | |
| 14,724 | | |
| - | | |
| 33,875 | | |
| - | |
Loss on sale of discontinued operations | |
| - | | |
| - | | |
| (2,455,341 | ) | |
| - | |
Adjustment of benefit obligation | |
| - | | |
| - | | |
| 89,085 | | |
| - | |
Income tax provision | |
| - | | |
| - | | |
| - | | |
| - | |
Discontinued operations,
net of tax | |
$ | 13,281 | | |
$ | (838,301 | ) | |
$ | (3,212,108 | ) | |
$ | (2,282,399 | ) |
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v3.23.2
SEGMENT INFORMATION (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
SCHEDULE OF SEGMENT INFORMATION |
The
following tables summarize the Company’s segment information:
SCHEDULE
OF SEGMENT INFORMATION
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
| |
Three months ended June 30, 2023 | | |
Nine months ended June 30, 2023 | |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
Revenues | |
$ | 9,015,279 | | |
$ | 5,714,861 | | |
$ | - | | |
$ | 14,730,140 | | |
$ | 25,933,921 | | |
$ | 16,839,858 | | |
$ | - | | |
$ | 42,773,779 | |
Cost of revenues | |
| 4,610,443 | | |
| 3,639,054 | | |
| - | | |
| 8,249,497 | | |
| 13,005,314 | | |
| 10,908,935 | | |
| - | | |
| 23,914,249 | |
Gross profit | |
$ | 4,404,836 | | |
$ | 2,075,807 | | |
$ | - | | |
$ | 6,480,643 | | |
$ | 12,928,607 | | |
$ | 5,930,923 | | |
$ | - | | |
$ | 18,859,530 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales, general, and administrative | |
| 3,182,509 | | |
| 912,387 | | |
| 1,032,183 | | |
| 5,127,079 | | |
| 9,494,634 | | |
| 3,437,565 | | |
| 2,826,134 | | |
| 15,758,333 | |
Depreciation and amortization | |
| 90,630 | | |
| 159,251 | | |
| - | | |
| 249,881 | | |
| 161,833 | | |
| 484,157 | | |
| 52,279 | | |
| 698,269 | |
Research and development | |
| 1,049,909 | | |
| - | | |
| - | | |
| 1,049,909 | | |
| 3,895,717 | | |
| - | | |
| - | | |
| 3,895,717 | |
Operating income/(loss) | |
$ | 81,788 | | |
$ | 1,004,169 | | |
$ | (1,032,183 | ) | |
$ | 53,774 | | |
$ | (623,577 | ) | |
$ | 2,009,201 | | |
$ | (2,878,413 | ) | |
$ | (1,492,789 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other income/(expense) | |
$ | (282,857 | ) | |
$ | (7,281 | ) | |
$ | (929,395 | ) | |
$ | (1,219,533 | ) | |
$ | (58,065 | ) | |
$ | (68,707 | ) | |
$ | (3,196,712 | ) | |
$ | (3,323,484 | ) |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
| |
Three months ended June 30, 2022 | | |
Nine months ended June 30, 2022 | |
| |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | | |
Security | | |
Industrial Services | | |
Corporate | | |
Consolidated | |
Revenues | |
$ | 6,640,913 | | |
$ | 5,467,991 | | |
$ | - | | |
$ | 12,108,904 | | |
$ | 17,740,445 | | |
| 15,527,871 | | |
$ | - | | |
$ | 33,268,316 | |
Cost of revenues | |
| 3,257,672 | | |
| 3,811,125 | | |
| - | | |
| 7,068,797 | | |
| 10,261,376 | | |
| 10,974,802 | | |
| - | | |
| 21,236,178 | |
Gross profit | |
$ | 3,383,241 | | |
$ | 1,656,866 | | |
$ | - | | |
$ | 5,040,107 | | |
$ | 7,479,069 | | |
$ | 4,553,069 | | |
$ | - | | |
$ | 12,032,138 | |
Operating expenses | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Sales, general, and administrative | |
| 3,057,839 | | |
| 1,081,392 | | |
| 814,487 | | |
| 4,953,718 | | |
| 8,483,955 | | |
| 3,706,041 | | |
| 2,867,239 | | |
| 15,057,235 | |
Depreciation and amortization | |
| 217,497 | | |
| 174,066 | | |
| 36,248 | | |
| 427,811 | | |
| 398,707 | | |
| 529,779 | | |
| 109,652 | | |
| 1,038,138 | |
Research and development | |
| 1,189,875 | | |
| - | | |
| - | | |
| 1,189,875 | | |
| 3,660,883 | | |
| - | | |
| - | | |
| 3,660,883 | |
Operating (loss)/income | |
$ | (1,081,970 | ) | |
$ | 401,408 | | |
$ | (850,735 | ) | |
$ | (1,531,297 | ) | |
$ | (5,064,476 | ) | |
$ | 317,249 | | |
$ | (2,976,891 | ) | |
$ | (7,724,118 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Other income/(expense) | |
$ | (83,355 | ) | |
$ | (104,797 | ) | |
$ | 1,578,107 | | |
$ | 1,389,955 | | |
$ | 741,330 | | |
$ | (181,586 | ) | |
$ | (864,616 | ) | |
$ | (304,872 | ) |
| |
2023 | | |
2022 | |
| |
June 30, | | |
September
30, | |
| |
2023 | | |
2022 | |
Identifiable Assets | |
| | | |
| | |
Security | |
$ | 20,631,185 | | |
$ | 15,257,235 | |
Industrial Services | |
| 17,302,398 | | |
| 16,658,984 | |
Corporate | |
| 3,810,093 | | |
| 9,869,716 | |
Discontinued
operations | |
| - | | |
| 3,971,693 | |
Total Assets | |
$ | 41,743,676 | | |
$ | 45,757,628 | |
|
X |
- DefinitionTabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.
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v3.23.2
FAIR VALUE MEASUREMENTS (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
SCHEDULE OF FAIR VALUE OF ASSETS |
The
Company’s fair value assets at June 30, 2023, and September 30, 2022, are as follows.
SCHEDULE
OF FAIR VALUE OF ASSETS
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2023 | |
| |
Quoted Prices | | |
Significant | | |
| | |
| |
| |
in Active | | |
Other | | |
Significant | | |
Balance | |
| |
Markets for | | |
Observable | | |
Unobservable | | |
as of | |
| |
Identical Assets | | |
Inputs | | |
Inputs | | |
June 30, | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2023 | |
Assets | |
| | | |
| | | |
| | | |
| | |
Investment in marketable securities | |
| | | |
| | | |
| | | |
| | |
(included in short-term investments) | |
$ | 13,663 | | |
$ | - | | |
$ | - | | |
$ | 13,663 | |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Fair value assets | |
$ | 13,663 | | |
$ | - | | |
$ | - | | |
$ | 13,663 | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2022 | |
| |
Quoted Prices | | |
Significant | | |
| | |
| |
| |
in Active | | |
Other | | |
Significant | | |
Balance | |
| |
Markets for | | |
Observable | | |
Unobservable | | |
as of | |
| |
Identical Assets | | |
Inputs | | |
Inputs | | |
September 30, | |
| |
(Level
1) | | |
(Level
2) | | |
(Level 3) | | |
2022 | |
Assets | |
| | | |
| | | |
| | | |
| | |
Investment in marketable securities | |
| | | |
| | | |
| | | |
| | |
(included in short-term investments) | |
$ | 13,721 | | |
$ | - | | |
$ | - | | |
$ | 13,721 | |
| |
| | | |
| | | |
| | | |
| | |
Fair value assets | |
$ | 13,721 | | |
$ | - | | |
$ | - | | |
$ | 13,721 | |
|
X |
- DefinitionTabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).
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v3.23.2
TRADE RECEIVABLES, NET (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Receivables [Abstract] |
|
SCHEDULE OF TRADE RECEIVABLES, NET |
Trade
receivables, net consist of the following:
SCHEDULE
OF TRADE RECEIVABLES, NET
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Trade receivables | |
$ | 7,757,039 | | |
$ | 5,648,655 | |
Allowance for doubtful
accounts | |
| (249,284 | ) | |
| (249,439 | ) |
Accounts receivables,
net, total | |
$ | 7,507,755 | | |
$ | 5,399,216 | |
|
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- DefinitionTabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.
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v3.23.2
INVENTORY, NET (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Inventory Disclosure [Abstract] |
|
SCHEDULE OF INVENTORY, NET |
Inventory,
net, consist of the following:
SCHEDULE
OF INVENTORY, NET
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Raw materials | |
$ | 1,130,327 | | |
$ | 1,375,933 | |
Work in progress | |
| 95,773 | | |
| 120,026 | |
Finished goods | |
| 8,099,426 | | |
| 8,080,235 | |
Inventory, gross | |
| 9,325,526 | | |
| 9,576,194 | |
Less: Allowance for
inventory obsolescence | |
| (605,786 | ) | |
| (1,088,377 | ) |
Inventory –net
of allowance for inventory obsolescence | |
$ | 8,719,740 | | |
$ | 8,487,817 | |
|
X |
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- DefinitionTabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.
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v3.23.2
PREPAID AND OTHER CURRENT ASSETS (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Prepaid And Other Current Assets |
|
SUMMARY OF PREPAID AND OTHER CURRENT ASSETS |
Prepaid
and other current assets consisting of the following:
SUMMARY
OF PREPAID AND OTHER CURRENT ASSETS
| |
June
30, 2023 | | |
September
30, 2022 | |
| |
| | |
| |
Prepaid expenses | |
$ | 344,300 | | |
$ | 536,820 | |
Prepaid inventory | |
| 1,427,013 | | |
| 220,553 | |
Deferred costs | |
| 60,169 | | |
| 40,626 | |
Prepaid income taxes | |
| 402,048 | | |
| 604,840 | |
VAT & GST tax receivable | |
| 289,371 | | |
| 236,986 | |
Contract assets | |
| 566,515 | | |
| 781,819 | |
Prepaid
expenses and other assets total | |
$ | 3,089,416 | | |
$ | 2,421,644 | |
|
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v3.23.2
PROPERTY AND EQUIPMENT (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
SUMMARY OF PROPERTY AND EQUIPMENT |
Property
and equipment are summarized as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT
| |
June 30, | | |
September 30, | |
| |
2023 | | |
2022 | |
Land | |
$ | 790,373 | | |
$ | 790,373 | |
Building and leasehold improvements | |
| 2,915,918 | | |
| 2,906,953 | |
Furniture and office equipment | |
| 574,645 | | |
| 546,548 | |
Computers and software | |
| 1,333,135 | | |
| 365,892 | |
Machinery and equipment | |
| 10,725,259 | | |
| 11,242,709 | |
Property and equipment, gross | |
| 16,339,330 | | |
| 15,852,475 | |
Less: Accumulated depreciation | |
| (10,158,559 | ) | |
| (10,572,033 | ) |
Property and equipment,
net | |
$ | 6,180,771 | | |
$ | 5,280,442 | |
|
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v3.23.2
OTHER ASSETS (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
SCHEDULE OF OTHER ASSETS |
Other
assets consist of the following:
SCHEDULE
OF OTHER ASSETS
| |
June
30, 2023 | | |
September
30, 2022 | |
Rental deposits | |
$ | 251,739 | | |
$ | 204,388 | |
Investment in Masterpiece VR | |
| 1,000,000 | | |
| 1,000,000 | |
Other deposits | |
| 64,626 | | |
| 24,467 | |
Demonstration equipment
supplied to resellers | |
| 330,038 | | |
| 170,890 | |
Other
assets total | |
$ | 1,646,403 | | |
$ | 1,399,745 | |
|
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v3.23.2
LEASES (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Leases |
|
SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES |
A
reconciliation of undiscounted cash flows to operating lease liabilities recognized in the condensed consolidated balance sheet at June
30, 2023, is set forth below:
SCHEDULE
OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES
Years ending September 30, | |
Operating Leases | |
2023 | |
| 211,721 | |
2024 | |
| 786,889 | |
2025 | |
| 764,530 | |
2026 | |
| 684,449 | |
2027 & Thereafter | |
| 289,528 | |
Undiscounted lease payments | |
| 2,737,117 | |
Amount representing interest | |
| (523,776 | ) |
Discounted lease payments | |
$ | 2,213,341 | |
|
SCHEDULE OF LEASE COSTS |
Lease
costs for the three and nine months ended June 30, 2023, and 2022 are set forth below.:
SCHEDULE
OF LEASE COSTS
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
For the three months ended | | |
For the nine months ended | |
| |
June 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
Operating lease costs | |
| 193,843 | | |
| 223,595 | | |
| 678,489 | | |
| 592,958 | |
Total lease cost | |
$ | 193,843 | | |
$ | 223,595 | | |
$ | 678,489 | | |
$ | 592,958 | |
|
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v3.23.2
LINES OF CREDIT AND LONG-TERM LIABILITIES (Tables)
|
9 Months Ended |
Jun. 30, 2023 |
Debt Disclosure [Abstract] |
|
SCHEDULE OF LINES OF CREDIT AND LIABILITIES |
The
following table outlines the Company’s lines of credit and secured liabilities.
SCHEDULE
OF LINES OF CREDIT AND LIABILITIES
| |
| | |
| | |
June 30, | | |
September 30, | |
| |
Interest Rate | | |
Maturity | | |
2023 | | |
2022 | |
Fulton Bank line of credit $3,500,000 - The terms of this line of credit are subject to the bank’s review annually on February 1. | |
Secured Overnight Financing Rate (“SOFR”) plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| N/A | | |
$ | - | | |
$ | - | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank loan $5,250,000 for the purchase of AIS $5,000,000 of the proceeds went to the direct purchase of AIS. | |
SOFR plus 2.37%(7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| 12-15-2022 | | |
| - | | |
| 247,284 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank loan $400,000 fund equipment for AIS. | |
SOFR plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022) | | |
| 05-01-2023 | | |
| - | | |
| 63,280 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank - $360,000 fund equipment for AIS. The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by certain assets of the Company. | |
SOFR plus 2.37% (7.46% as of June 30, 2023 and 5.35% as of September 30, 2022). | | |
| 01-31-2025 | | |
| 128,086 | | |
| 183,839 | |
| |
| | |
| | | |
| | | |
| | |
Fulton Bank mortgage $2,476,000.
The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by the underlying asset | |
SOFR plus 2.62% (7.71% as of June 30, 2023 and 5.6% as of September 30, 2022). | | |
| 01-28-2040 | | |
| 2,195,515 | | |
| 2,245,664 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $439,774. For the purchase of VDI. Payable in two installments on October 26, 2021, and October 26, 2022. | |
5 | % | |
| 10-26-2022 | | |
| - | | |
| 219,370 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $5,755,000 - Less original issue discount $750,000 and legal fees $5,000, net cash received $5,000,000 Unamortized original issue discount balance of $0 and $250,000, as of June 30, 2023 and September 30, 2022 respectively. | |
8 | % | |
| 06-30-2024 | | |
| 4,899,908 | | |
| 4,943,929 | |
| |
| | |
| | | |
| | | |
| | |
Note payable - $9,205,000. Less original issue discount $1,200,000 and legal fees $5,000,net cash received $8,000,000. 28,572 shares of common stock valued at $700,400 recognized as additional original issue discount. Unamortized original issue discount balance of $105,578 and $1,064,778 as of June 30, 2023 and September 30, 2022 respectivly. | |
8 | % | |
| 08-23-2023 | | |
| 10,491,283 | | |
| 9,738,632 | |
| |
| | |
| | | |
| | | |
| | |
Term Loan Agreement with NIL Funding Corporation (“NIL”) - $5,600,000 The Company was in compliance with loan covenants as of June 30, 2023. | |
11.50 | % | |
| 12-31-2024 | | |
| 2,179,743 | | |
| 2,804,743 | |
| |
| | |
| | | |
| | | |
| | |
Paycheck Protection Program loan - $121,400 - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration. | |
1 | % | |
| 05-05-2025 | | |
| 101,246 | | |
| 121,400 | |
| |
| | |
| | | |
| | | |
| | |
Software License Agreement - $1,125,000, for the purchase of software source code for use in our Security segment products | |
N/A | | |
| 06-03-2024 | | |
| 900,000 | | |
| - | |
Total lines of credit and secured liabilities | |
| | |
| | | |
$ | 20,895,781 | | |
$ | 20,568,141 | |
Less: Current maturities | |
| | |
| | | |
| (17,185,167 | ) | |
| (16,894,743 | ) |
Less: Unamortized original issue discount | |
| | |
| | | |
| (105,578 | ) | |
| (1,305,778 | ) |
Lines of credit and secured liabilities, Long Term | |
| | |
| | | |
$ | 3,605,036 | | |
$ | 2,367,620 | |
|
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v3.23.2
ORGANIZATION AND PLAN OF OPERATIONS (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
9 Months Ended |
12 Months Ended |
|
|
Jan. 25, 2023 |
Nov. 22, 2022 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Jun. 30, 2022 |
Mar. 31, 2022 |
Dec. 31, 2021 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Sep. 30, 2021 |
Jul. 29, 2022 |
Jan. 24, 2022 |
Reverse stock split |
35:1 reverse stock split
|
|
|
|
|
|
|
|
35:1 reverse stock split
|
|
|
|
|
|
Net loss |
|
|
$ (1,146,524)
|
$ (594,794)
|
$ (6,277,211)
|
$ (680,793)
|
$ (4,721,247)
|
$ (4,477,951)
|
$ (8,018,529)
|
$ (9,879,991)
|
$ 13,020,958
|
$ 7,807,995
|
|
|
Loss from continuing operations |
|
|
|
|
|
|
|
|
4,835,914
|
|
|
|
|
|
Debt obligations |
|
|
17,185,167
|
|
|
|
|
|
17,185,167
|
|
|
|
|
|
Working capital |
|
|
$ 967,489
|
|
|
|
|
|
$ 967,489
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reverse stock split |
35:1 reverse stock split
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Minimum share bid price |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1.00
|
Common Stock [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Minimum share bid price |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1.00
|
Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Minimum share bid price |
|
|
|
|
|
|
|
|
|
|
|
|
$ 1.00
|
|
Preferred Stock [Member] | Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Minimum share bid price |
|
|
|
|
|
|
|
|
|
|
|
|
$ 1.00
|
|
Cemtrex XR Inc [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Consideration transferred |
|
$ 895,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash payable |
|
$ 75,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Royalty percentage |
|
5.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Royalty description |
|
the Business to be paid 90 days after the end of each calendar
year for the next three years; and should the total sum of royalties due be less than $820,000
at the end of the three-year period, Purchaser shall be obligated to pay the difference between
$820,000 and the royalties paid.
|
|
|
|
|
|
|
|
|
|
|
|
|
Royalties paid |
|
$ 820,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Cemtrex Advanced Technologies Inc [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash payable |
|
$ 10,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Royalty percentage |
|
5.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Royalty description |
|
the Business to be paid 90 days after the end of each calendar
year for the next 5 years
|
|
|
|
|
|
|
|
|
|
|
|
|
Common equity |
|
$ 1,600,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Common equity, description |
|
subsequent fundraising or exit above $5M with a $10M cap.
|
|
|
|
|
|
|
|
|
|
|
|
|
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v3.23.2
SUMMARY OF LOSS ON SALE (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
9 Months Ended |
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
|
Purchase Price |
$ 96,095
|
|
|
$ 96,095
|
|
|
Assets Sold |
|
|
|
|
|
|
Accounts receivable, net |
|
|
|
|
|
$ 561,470
|
Total Assets Sold |
|
|
|
|
|
3,971,693
|
Liabilities Transferred |
|
|
|
|
|
|
Short-term liabilities |
|
|
|
|
|
805,219
|
Long-term liabilities |
|
|
|
|
|
6,273
|
Total Liabilities Transferred |
|
|
|
|
|
$ 811,492
|
Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies |
|
|
|
$ (2,455,341)
|
|
|
Discontinued Operations, Disposed of by Sale [Member] |
|
|
|
|
|
|
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
|
|
|
|
|
|
Purchase Price |
|
$ 745,621
|
|
|
|
|
Less cash and cash equivalents transferred |
|
(699,423)
|
|
|
|
|
Less liabilities assumed |
|
(10,924)
|
|
|
|
|
Net purchase price |
|
35,274
|
|
|
|
|
Assets Sold |
|
|
|
|
|
|
Accounts receivable, net |
|
625,638
|
|
|
|
|
Inventory, net |
|
980,730
|
|
|
|
|
Prepaid expenses and other assets |
|
502,577
|
|
|
|
|
Property and equipment, net |
|
837,808
|
|
|
|
|
Goodwill |
|
598,392
|
|
|
|
|
Total Assets Sold |
|
3,545,145
|
|
|
|
|
Liabilities Transferred |
|
|
|
|
|
|
Accounts payable |
|
370,774
|
|
|
|
|
Short-term liabilities |
|
364,775
|
|
|
|
|
Long-term liabilities |
|
318,981
|
|
|
|
|
Total Liabilities Transferred |
|
1,054,530
|
|
|
|
|
Net assets sold |
|
2,490,615
|
|
|
|
|
Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies |
|
$ (2,455,341)
|
|
|
|
|
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v3.23.2
SCHEDULE OF ASSETS AND LIABILITIES INCLUDED WITHIN DISCONTINUED OPERATIONS (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
9 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Current assets |
|
|
|
|
|
Cash and equivalents |
|
|
|
|
$ 714,420
|
Trade receivables, net |
|
|
|
|
561,470
|
Inventory –net of allowance for inventory obsolescence |
|
|
|
|
1,043,865
|
Prepaid expenses and other assets |
|
|
|
|
153,461
|
Total current assets |
|
|
|
|
2,473,216
|
Property and equipment, net |
|
|
|
|
825,850
|
Other |
|
|
|
|
672,627
|
Total Assets Sold |
|
|
|
|
3,971,693
|
Current liabilities |
|
|
|
|
|
Accounts payable |
|
|
|
|
205,622
|
Short-term liabilities |
|
|
|
|
464,429
|
Deposits from customers |
|
|
|
|
125,032
|
Accrued expenses |
|
|
|
|
10,136
|
Total current liabilities |
|
|
|
|
805,219
|
Deferred revenue |
|
|
|
|
6,273
|
Total long-term liabilities |
|
|
|
|
6,273
|
Total Liabilities Transferred |
|
|
|
|
$ 811,492
|
Total net sales |
|
$ 1,521,942
|
649,061
|
$ 3,763,234
|
|
Cost of sales |
|
685,693
|
228,086
|
1,997,211
|
|
Operating, selling, general and administrative expenses |
1,443
|
1,425,801
|
1,297,507
|
4,036,614
|
|
Other (income)/expenses |
|
248,749
|
3,195
|
11,808
|
|
Income (loss) from discontinued operations |
(1,443)
|
(838,301)
|
(879,727)
|
(2,282,399)
|
|
Amortization of discounted royalties |
14,724
|
|
33,875
|
|
|
Loss on sale of discontinued operations |
|
|
(2,455,341)
|
|
|
Adjustment of benefit obligation |
|
|
89,085
|
|
|
Income tax provision |
|
|
|
|
|
Discontinued operations, net of tax |
$ 13,281
|
$ (838,301)
|
$ (3,212,108)
|
$ (2,282,399)
|
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SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenues |
$ 14,730,140
|
$ 12,108,904
|
$ 42,773,779
|
$ 33,268,316
|
|
Cost of revenues |
8,249,497
|
7,068,797
|
23,914,249
|
21,236,178
|
|
Gross profit |
6,480,643
|
5,040,107
|
18,859,530
|
12,032,138
|
|
Operating expenses |
|
|
|
|
|
Sales, general, and administrative |
5,127,079
|
4,953,718
|
15,758,333
|
15,057,235
|
|
Depreciation and amortization |
249,881
|
427,811
|
698,269
|
1,038,138
|
|
Research and development |
1,049,909
|
1,189,875
|
3,895,717
|
3,660,883
|
|
Operating income/(loss) |
53,774
|
(1,531,297)
|
(1,492,789)
|
(7,724,118)
|
|
Other income/(expense) |
(1,219,533)
|
1,389,955
|
(3,323,484)
|
(304,872)
|
|
Total Assets |
41,743,676
|
|
41,743,676
|
|
$ 45,757,628
|
Discontinued Operations [Member] |
|
|
|
|
|
Operating expenses |
|
|
|
|
|
Total Assets |
|
|
|
|
3,971,693
|
Security [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenues |
9,015,279
|
6,640,913
|
25,933,921
|
17,740,445
|
|
Cost of revenues |
4,610,443
|
3,257,672
|
13,005,314
|
10,261,376
|
|
Gross profit |
4,404,836
|
3,383,241
|
12,928,607
|
7,479,069
|
|
Operating expenses |
|
|
|
|
|
Sales, general, and administrative |
3,182,509
|
3,057,839
|
9,494,634
|
8,483,955
|
|
Depreciation and amortization |
90,630
|
217,497
|
161,833
|
398,707
|
|
Research and development |
1,049,909
|
1,189,875
|
3,895,717
|
3,660,883
|
|
Operating income/(loss) |
81,788
|
(1,081,970)
|
(623,577)
|
(5,064,476)
|
|
Other income/(expense) |
(282,857)
|
(83,355)
|
(58,065)
|
741,330
|
|
Total Assets |
20,631,185
|
|
20,631,185
|
|
15,257,235
|
Industrial Services [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenues |
5,714,861
|
5,467,991
|
16,839,858
|
15,527,871
|
|
Cost of revenues |
3,639,054
|
3,811,125
|
10,908,935
|
10,974,802
|
|
Gross profit |
2,075,807
|
1,656,866
|
5,930,923
|
4,553,069
|
|
Operating expenses |
|
|
|
|
|
Sales, general, and administrative |
912,387
|
1,081,392
|
3,437,565
|
3,706,041
|
|
Depreciation and amortization |
159,251
|
174,066
|
484,157
|
529,779
|
|
Research and development |
|
|
|
|
|
Operating income/(loss) |
1,004,169
|
401,408
|
2,009,201
|
317,249
|
|
Other income/(expense) |
(7,281)
|
(104,797)
|
(68,707)
|
(181,586)
|
|
Total Assets |
17,302,398
|
|
17,302,398
|
|
16,658,984
|
Corporate Segment [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenues |
|
|
|
|
|
Cost of revenues |
|
|
|
|
|
Gross profit |
|
|
|
|
|
Operating expenses |
|
|
|
|
|
Sales, general, and administrative |
1,032,183
|
814,487
|
2,826,134
|
2,867,239
|
|
Depreciation and amortization |
|
36,248
|
52,279
|
109,652
|
|
Research and development |
|
|
|
|
|
Operating income/(loss) |
(1,032,183)
|
(850,735)
|
(2,878,413)
|
(2,976,891)
|
|
Other income/(expense) |
(929,395)
|
$ 1,578,107
|
(3,196,712)
|
$ (864,616)
|
|
Total Assets |
$ 3,810,093
|
|
$ 3,810,093
|
|
$ 9,869,716
|
X |
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SCHEDULE OF FAIR VALUE OF ASSETS (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Fair value assets |
$ 13,663
|
$ 13,721
|
Marketable Securities [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Fair value assets |
13,663
|
13,721
|
Fair Value, Inputs, Level 1 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Fair value assets |
13,663
|
13,721
|
Fair Value, Inputs, Level 1 [Member] | Marketable Securities [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Fair value assets |
13,663
|
13,721
|
Fair Value, Inputs, Level 2 [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Fair value assets |
|
|
Fair Value, Inputs, Level 2 [Member] | Marketable Securities [Member] |
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
Fair value assets |
|
|
Fair Value, Inputs, Level 3 [Member] |
|
|
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|
|
Fair value assets |
|
|
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|
|
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|
|
Fair value assets |
|
|
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- DefinitionFair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
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v3.23.2
SCHEDULE OF TRADE RECEIVABLES, NET (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Receivables [Abstract] |
|
|
Trade receivables |
$ 7,757,039
|
$ 5,648,655
|
Allowance for doubtful accounts |
(249,284)
|
(249,439)
|
Accounts receivables, net, total |
$ 7,507,755
|
$ 5,399,216
|
X |
- DefinitionAmount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.
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v3.23.2
SCHEDULE OF INVENTORY, NET (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Inventory Disclosure [Abstract] |
|
|
Raw materials |
$ 1,130,327
|
$ 1,375,933
|
Work in progress |
95,773
|
120,026
|
Finished goods |
8,099,426
|
8,080,235
|
Inventory, gross |
9,325,526
|
9,576,194
|
Less: Allowance for inventory obsolescence |
(605,786)
|
(1,088,377)
|
Inventory –net of allowance for inventory obsolescence |
$ 8,719,740
|
$ 8,487,817
|
X |
- DefinitionAmount of inventory reserves for last-in first-out (LIFO) and other inventory valuation methods.
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v3.23.2
SUMMARY OF PREPAID AND OTHER CURRENT ASSETS (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Prepaid And Other Current Assets |
|
|
Prepaid expenses |
$ 344,300
|
$ 536,820
|
Prepaid inventory |
1,427,013
|
220,553
|
Deferred costs |
60,169
|
40,626
|
Prepaid income taxes |
402,048
|
604,840
|
VAT & GST tax receivable |
289,371
|
236,986
|
Contract assets |
566,515
|
781,819
|
Prepaid expenses and other assets total |
$ 3,089,416
|
$ 2,421,644
|
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v3.23.2
SUMMARY OF PROPERTY AND EQUIPMENT (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
$ 16,339,330
|
$ 15,852,475
|
Less: Accumulated depreciation |
(10,158,559)
|
(10,572,033)
|
Property and equipment, net |
6,180,771
|
5,280,442
|
Land [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
790,373
|
790,373
|
Building And Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
2,915,918
|
2,906,953
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
574,645
|
546,548
|
Computers And Software [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
1,333,135
|
365,892
|
Machinery and Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property and equipment, gross |
$ 10,725,259
|
$ 11,242,709
|
X |
- DefinitionAmount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
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v3.23.2
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Property, Plant and Equipment [Member] |
|
|
|
|
Impairment Effects on Earnings Per Share [Line Items] |
|
|
|
|
Depreciation |
$ 249,881
|
$ 427,811
|
$ 698,269
|
$ 1,038,138
|
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- DefinitionThe amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
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v3.23.2
SCHEDULE OF OTHER ASSETS (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
|
Rental deposits |
$ 251,739
|
$ 204,388
|
Investment in Masterpiece VR |
1,000,000
|
1,000,000
|
Other deposits |
64,626
|
24,467
|
Demonstration equipment supplied to resellers |
330,038
|
170,890
|
Other assets total |
$ 1,646,403
|
$ 1,399,745
|
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- DefinitionDemonstration equipment supplied to reseller.
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v3.23.2
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
|
|
|
|
9 Months Ended |
|
Apr. 27, 2023 |
Jul. 31, 2022 |
Feb. 26, 2021 |
Aug. 31, 2019 |
Jun. 30, 2023 |
Sep. 30, 2022 |
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Costs to related party |
|
|
|
|
$ 131,922
|
|
Proceeds from royalties received |
|
|
|
|
691,611
|
|
Griffin Filters LLC [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Related party transaction description |
|
Company negotiated
a payment agreement surrounding the sale of Griffin Filters, LLC and other liabilities due to Cemtrex, Inc
|
|
|
|
|
Related Party [Member] | Service [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Other receivables, current |
|
|
|
|
446,466
|
|
Related Party [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Other receivables, current |
|
|
|
|
578,388
|
|
Asset Purchase Agreement [Member] | Ducon Technologies Inc [Member] | Griffin Filters LLC [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Due to related parties, current |
|
|
|
|
3,372
|
$ 19,133
|
Asset Purchase Agreement [Member] | Ducon Technologies Inc [Member] | Griffin Filters LLC [Member] | Chief Financial Officer [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Total consideration |
|
|
|
$ 550,000
|
|
|
Asset Purchase Agreement [Member] | Ducon to Cemtrix Technology [Member] | Griffin Filters LLC [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Related party, Interest rate |
|
5.00%
|
|
|
|
|
Debt maturity date |
|
Jul. 31, 2024
|
|
|
|
|
Other receivables, current |
|
|
|
|
$ 708,512
|
|
Asset Purchase Agreement [Member] | Ducon to Cemtrix Technology [Member] | Related Party [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Due to related parties, current |
|
$ 761,585
|
|
|
|
|
Settlement Agreement [Member] | Chief Financial Officer [Member] | Secured Promissory Note [Member] |
|
|
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
|
|
Debt maturity date |
Feb. 28, 2024
|
|
Feb. 26, 2023
|
|
|
|
Debt instrument, principal amount |
|
|
$ 1,533,280
|
|
|
|
Debt interest rate |
|
|
9.00%
|
|
|
|
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v3.23.2
SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES (Details) - USD ($)
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Leases |
|
|
2023 |
$ 211,721
|
|
2024 |
786,889
|
|
2025 |
764,530
|
|
2026 |
684,449
|
|
2027 & Thereafter |
289,528
|
|
Undiscounted lease payments |
2,737,117
|
|
Amount representing interest |
(523,776)
|
|
Discounted lease payments |
$ 2,213,341
|
$ 2,576,963
|
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SCHEDULE OF LEASE COSTS (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Leases |
|
|
|
|
Operating lease costs |
$ 193,843
|
$ 223,595
|
$ 678,489
|
$ 592,958
|
Total lease cost |
$ 193,843
|
$ 223,595
|
$ 678,489
|
$ 592,958
|
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v3.23.2
SCHEDULE OF LINES OF CREDIT AND LIABILITIES (Details) (Parenthetical) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Mar. 31, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Sep. 30, 2022 |
Line of Credit Facility [Line Items] |
|
|
|
|
Notes payable - discount |
|
$ 1,200,200
|
$ 908,333
|
|
Proceeds from notes payable |
|
|
$ 8,000,000
|
|
Notes payable - Unamortized discount |
|
$ 105,578
|
|
$ 1,305,778
|
Common stock, value |
$ 695,400
|
|
|
|
Notes Payable [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Interest rate |
|
5.00%
|
|
|
Notes payable |
|
$ 439,774
|
|
|
Notes Payable One [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Interest rate |
|
8.00%
|
|
|
Notes payable |
|
$ 5,755,000
|
|
|
Notes payable - discount |
|
750,000
|
|
|
Notes payable - leagal fees |
|
5,000
|
|
|
Proceeds from notes payable |
|
5,000,000
|
|
|
Notes payable - Unamortized discount |
|
$ 0
|
|
250,000
|
Notes Payable Two [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Interest rate |
|
8.00%
|
|
|
Notes payable |
|
$ 9,205,000
|
|
|
Notes payable - discount |
|
1,200,000
|
|
|
Notes payable - leagal fees |
|
5,000
|
|
|
Proceeds from notes payable |
|
8,000,000
|
|
|
Notes payable - Unamortized discount |
|
$ 105,578
|
|
$ 1,064,778
|
Common stock, shares |
|
28,572
|
|
|
Common stock, value |
|
$ 700,400
|
|
|
Term Loans [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Interest rate |
|
11.50%
|
|
|
Loans payable |
|
$ 5,600,000
|
|
|
P P P Loans [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Interest rate |
|
1.00%
|
|
|
Loans payable |
|
$ 121,400
|
|
|
Software License Agreement [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Loans payable |
|
1,125,000
|
|
|
Fulton Bank [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Loans payable to bank |
|
$ 3,500,000
|
|
|
Interest rate basis spread |
|
2.37%
|
|
|
Interest rate |
|
7.46%
|
|
5.35%
|
Fulton Bank One [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Loans payable to bank |
|
$ 5,250,000
|
|
|
Interest rate basis spread |
|
2.37%
|
|
|
Interest rate |
|
7.46%
|
|
5.35%
|
Proceeds from debt |
|
$ 5,000,000
|
|
|
Fulton Bank Two [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Loans payable to bank |
|
$ 400,000
|
|
|
Interest rate basis spread |
|
2.37%
|
|
|
Interest rate |
|
7.46%
|
|
5.35%
|
Fulton Bank Three [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Loans payable to bank |
|
$ 360,000
|
|
|
Interest rate basis spread |
|
237.00%
|
|
|
Interest rate |
|
7.46%
|
|
5.35%
|
Fulton Bank Mortgage Payable [Member] |
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
Loans payable to bank |
|
$ 2,476,000
|
|
|
Interest rate basis spread |
|
2.62%
|
|
|
Interest rate |
|
7.71%
|
|
5.60%
|
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v3.23.2
SCHEDULE OF LINES OF CREDIT AND LIABILITIES (Details) - USD ($)
|
9 Months Ended |
|
Jun. 30, 2023 |
Sep. 30, 2022 |
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 20,895,781
|
$ 20,568,141
|
Current maturities |
(17,185,167)
|
(16,894,743)
|
Unamortized original issue discount |
(105,578)
|
(1,305,778)
|
Notes Payable, Long Term |
3,605,036
|
2,367,620
|
Software License Agreement [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 900,000
|
|
Maturity date |
Jun. 03, 2024
|
|
Fulton Bank [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
|
|
Fulton Bank One [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
|
247,284
|
Maturity date |
Dec. 15, 2022
|
|
Fulton Bank Two [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
|
63,280
|
Maturity date |
May 01, 2023
|
|
Fulton Bank Three [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 128,086
|
183,839
|
Maturity date |
Jan. 31, 2025
|
|
Fulton Bank Mortgage Payable [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 2,195,515
|
2,245,664
|
Maturity date |
Jan. 28, 2040
|
|
Notes Payable [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
|
219,370
|
Maturity date |
Oct. 26, 2022
|
|
Notes Payable One [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 4,899,908
|
4,943,929
|
Maturity date |
Jun. 30, 2024
|
|
Notes Payable Two [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 10,491,283
|
9,738,632
|
Maturity date |
Aug. 23, 2023
|
|
Term Loans [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 2,179,743
|
2,804,743
|
Maturity date |
Dec. 31, 2024
|
|
P P P Loans [Member] |
|
|
Line of Credit Facility [Line Items] |
|
|
Total Notes payable |
$ 101,246
|
$ 121,400
|
Maturity date |
May 05, 2025
|
|
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- DefinitionDate when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.
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v3.23.2
LINES OF CREDIT AND LONG-TERM LIABILITIES (Details Narrative) - USD ($)
|
|
|
|
|
|
|
9 Months Ended |
|
Mar. 29, 2024 |
May 03, 2023 |
Apr. 03, 2023 |
Mar. 29, 2023 |
Mar. 03, 2023 |
Jan. 12, 2023 |
Jun. 30, 2023 |
Sep. 30, 2022 |
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
$ 20,895,781
|
$ 20,568,141
|
NIL Funding [Member] |
|
|
|
|
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Maturity date |
|
|
|
|
Dec. 31, 2024
|
|
|
|
Exchange Fee |
|
|
|
|
11.50%
|
|
|
|
Fees |
|
|
|
$ 10,000
|
|
|
|
|
Additional principal payment |
|
|
|
$ 100,000
|
|
|
|
|
NIL Funding [Member] | Forecast [Member] |
|
|
|
|
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Additional principal payment |
$ 100,000
|
|
|
|
|
|
|
|
Software License Agreement [Member] |
|
|
|
|
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Maturity date |
|
|
|
|
|
|
Jun. 03, 2024
|
|
Additional principal payment |
|
|
$ 1,125,000
|
|
|
|
|
|
Debt instrument periodic payment |
|
|
$ 75,000
|
|
|
|
|
|
Long term debt |
|
|
|
|
|
|
$ 900,000
|
|
Streeterville Capital LLC [Member] |
|
|
|
|
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Original amount |
|
$ 5,755,000
|
|
|
|
|
|
|
Increase in original amount |
|
$ 252,912
|
|
|
|
|
|
|
Interest expense |
|
|
|
|
|
$ 451,422
|
|
|
Exchange Fee |
|
5.00%
|
|
|
|
|
|
|
Streeterville Capital LLC [Member] | September Thirty Two Thousand Twenty One Note [Member] |
|
|
|
|
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Original amount |
|
|
|
|
|
5,755,000
|
|
|
Increase in original amount |
|
|
|
|
|
148,000
|
|
|
Streeterville Capital LLC [Member] | February Twenty Two Two Thousand Twenty Two Note [Member] |
|
|
|
|
|
|
|
|
Line of Credit Facility [Line Items] |
|
|
|
|
|
|
|
|
Original amount |
|
|
|
|
|
9,205,000
|
|
|
Increase in original amount |
|
|
|
|
|
$ 303,422
|
|
|
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v3.23.2
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)
|
|
|
3 Months Ended |
9 Months Ended |
|
Feb. 02, 2023 |
Jan. 25, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2023 |
Sep. 30, 2022 |
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
10,000,000
|
|
10,000,000
|
10,000,000
|
Preferred stock, par value |
|
|
$ 0.001
|
|
$ 0.001
|
$ 0.001
|
Preferred stock, shares issued |
|
|
2,343,016
|
|
2,343,016
|
2,129,122
|
Preferred stock, shares outstanding |
|
|
2,278,916
|
|
2,278,916
|
2,065,022
|
Common stock, shares authorized |
|
|
50,000,000
|
|
50,000,000
|
50,000,000
|
Common stock, par value |
|
|
$ 0.001
|
|
$ 0.001
|
$ 0.001
|
Common stock, shares issued |
|
|
957,760
|
|
957,760
|
754,711
|
Common stock, shares outstanding |
|
|
957,760
|
|
957,760
|
754,711
|
Stockholders equity reverse stock split, descriptions |
|
35:1 reverse stock split
|
|
|
35:1 reverse stock split
|
|
Stock issued, shares |
19,314
|
|
|
|
|
|
Common stock shares, issued for service |
|
|
|
|
22,017
|
|
Common stock value, issued for service |
|
|
$ 39,372
|
$ 102,500
|
$ 141,872
|
|
Notes Payable to Banks [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Notes payable amount |
|
|
487,716
|
|
487,716
|
|
Accrued interest |
|
|
$ 662,284
|
|
662,284
|
|
Stock issued, value |
|
|
|
|
$ 276,151
|
|
Common Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Stockholders equity reverse stock split, descriptions |
|
35:1 reverse stock split
|
|
|
|
|
Stock issued, shares |
|
|
|
|
161,718
|
|
Common stock shares, issued for service |
|
|
6,488
|
15,529
|
|
|
Common stock value, issued for service |
|
|
$ 7
|
$ 15
|
|
|
Series 1 Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
3,000,000
|
|
3,000,000
|
3,000,000
|
Preferred stock, shares issued |
|
|
2,293,016
|
|
2,293,016
|
2,079,122
|
Preferred stock, shares outstanding |
|
|
2,228,916
|
|
2,228,916
|
2,015,022
|
Preferred stock dividends shares |
|
|
|
|
213,894
|
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
Class of Stock [Line Items] |
|
|
|
|
|
|
Preferred stock, shares authorized |
|
|
100,000
|
|
100,000
|
100,000
|
Preferred stock, shares issued |
|
|
50,000
|
|
50,000
|
50,000
|
Preferred stock, shares outstanding |
|
|
50,000
|
|
50,000
|
50,000
|
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v3.23.2
COMMITMENTS AND CONTINGENCIES (Details Narrative) - 9 months ended Jun. 30, 2023
|
USD ($)
ft²
|
INR (₨)
ft²
|
GBP (£)
ft²
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
100
|
100
|
100
|
Monthly rent | $ |
$ 600
|
|
|
Industrial Services Segment [Member] | Manchester [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
25,000
|
25,000
|
25,000
|
Industrial Services Segment [Member] | York [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
43,000
|
43,000
|
43,000
|
Industrial Services Segment [Member] | Emigsville [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
15,500
|
15,500
|
15,500
|
Monthly rent | $ |
$ 4,555
|
|
|
Lease expiration date1 |
Aug. 31, 2025
|
Aug. 31, 2025
|
Aug. 31, 2025
|
Security Segment [Member] | Pune [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
6,700
|
6,700
|
6,700
|
Monthly rent |
$ 6,453
|
₨ 456,972
|
|
Lease expiration date1 |
Feb. 28, 2024
|
Feb. 28, 2024
|
Feb. 28, 2024
|
Security Segment [Member] | Hauppauge [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
30,000
|
30,000
|
30,000
|
Monthly rent | $ |
$ 28,719
|
|
|
Lease expiration date1 |
Mar. 31, 2027
|
Mar. 31, 2027
|
Mar. 31, 2027
|
Security Segment [Member] | Hampshire [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
9,400
|
9,400
|
9,400
|
Monthly rent |
$ 7,329
|
|
£ 5,771
|
Lease expiration date1 |
Mar. 24, 2031
|
Mar. 24, 2031
|
Mar. 24, 2031
|
Lessee operating lease, description |
terminate in 2026
|
terminate in 2026
|
terminate in 2026
|
Security Segment [Member] | Clovis CA [Member] |
|
|
|
Product Liability Contingency [Line Items] |
|
|
|
Area of land |
280
|
280
|
280
|
Monthly rent | $ |
$ 1,504
|
|
|
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v3.23.2
SUBSEQUENT EVENTS (Details Narrative) - USD ($)
|
|
|
|
|
3 Months Ended |
9 Months Ended |
Aug. 04, 2023 |
Jul. 31, 2023 |
Jul. 06, 2023 |
Jul. 01, 2023 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
Common stock, shares issued |
|
|
|
|
|
|
|
22,017
|
|
Interest expense |
|
|
|
|
$ 1,254,185
|
|
$ 925,545
|
$ 3,717,557
|
$ 3,641,432
|
Common stock, share value |
|
|
|
|
$ 39,372
|
$ 102,500
|
|
$ 141,872
|
|
Subsequent Event [Member] |
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
Acquisition consideration |
|
|
|
$ 2,400,000
|
|
|
|
|
|
Acquisition consideration, cash |
|
|
|
2,160,000
|
|
|
|
|
|
Acquisition consideration, seller's note |
|
|
|
240,000
|
|
|
|
|
|
Business combination consideration transferred liabilities incurred |
|
|
|
2,160,000
|
|
|
|
|
|
Acquisition costs |
|
|
|
25,000
|
|
|
|
|
|
Real estate to be purchased |
|
|
|
$ 1,500,000
|
|
|
|
|
|
Subsequent Event [Member] | Notes Payable And Accrued Interest [Member] |
|
|
|
|
|
|
|
|
|
Subsequent Event [Line Items] |
|
|
|
|
|
|
|
|
|
Common stock, shares issued |
6,400
|
32,488
|
1,686
|
|
|
|
|
|
|
Repayments of notes payable |
|
$ 200,000
|
|
|
|
|
|
|
|
Interest expense |
|
$ 25,792
|
|
|
|
|
|
|
|
Common stock, share value |
$ 45,625
|
|
$ 7,500
|
|
|
|
|
|
|
X |
- DefinitionAmount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.
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Cemtrex (NASDAQ:CETXP)
過去 株価チャート
から 9 2024 まで 10 2024
Cemtrex (NASDAQ:CETXP)
過去 株価チャート
から 10 2023 まで 10 2024