Cemtrex Inc. Files Q1 FY25 10-Q

Ticker: CETXP · Form: 10-Q · Filed: Feb 14, 2025 · CIK: 1435064

Sentiment: neutral

Topics: 10-Q, quarterly-report, financials

Related Tickers: CETX

TL;DR

CEMTREX (CETX) Q1 FY25 10-Q filed. Financials updated.

AI Summary

Cemtrex Inc. filed its 10-Q for the period ending December 31, 2024. The filing covers the first quarter of fiscal year 2025. Key financial data and disclosures for this period are presented, including information on preferred stock and common stock.

Why It Matters

This filing provides investors with an update on Cemtrex Inc.'s financial performance and position for the first quarter of fiscal year 2025, crucial for assessing the company's ongoing operations and future prospects.

Risk Assessment

Risk Level: medium — The filing is a standard quarterly report, but the company's financial health and operational details within the report could present medium-level risks.

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is the quarter ended December 31, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on February 14, 2025.

What is Cemtrex Inc.'s fiscal year end?

Cemtrex Inc.'s fiscal year ends on September 30.

What are the main types of stock mentioned in the filing data?

The filing data mentions Series One Preferred Stock, Series C Preferred Stock, Common Stock, and Treasury Stock Preferred.

What is the company's business address?

The company's business address is 276 Greenpoint Ave. Bldg 8 Suite 208, Brooklyn, NY 11222.

Filing Stats: 4,332 words · 17 min read · ~14 pages · Grade level 18.8 · Accepted 2025-02-14 16:20:35

Key Financial Figures

Filing Documents

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 26

Controls and Procedures

Item 4. Controls and Procedures 29

OTHER INFORMATION

PART II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 30

Risk Factors

Item 1A Risk Factors 30

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 30

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 30

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 30

Other Information

Item 5. Other Information 30

Exhibits

Item 6. Exhibits 31

SIGNATURES

SIGNATURES 32 2 Part I. Financial Information. Item 1. Financial Statements Cemtrex, Inc. and Subsidiaries Condensed Consolidated Balance Sheets (Unaudited) December 31, September 30, 2024 2024 Assets Current assets Cash and cash equivalents $ 4,224,130 $ 3,897,511 Restricted cash 1,240,124 1,522,881 Trade receivables, net 9,202,802 11,159,676 Trade receivables, net - related party 524,838 685,788 Trade receivables, net 524,838 685,788 Inventory, net 11,115,435 6,988,529 Contract assets, net 1,541,239 985,207 Prepaid expenses and other current assets 1,195,128 1,456,687 Total current assets 29,043,696 26,696,279 Property and equipment, net 9,695,289 9,133,578 Right-of-use operating lease assets 1,837,769 1,933,378 Royalties receivable, net - related party 274,756 456,611 Goodwill 3,708,347 3,708,347 Other 2,129,566 2,187,265 Total Assets $ 46,689,423 $ 44,115,458 Liabilities & Stockholders' Equity Current liabilities Accounts payable $ 3,469,117 $ 4,520,173 Sales tax payable 9,515 73,024 Revolving line of credit 4,096,898 3,125,011 Current maturities of long-term liabilities 6,745,423 4,732,377 Operating lease liabilities - short-term 845,535 832,823 Deposits from customers 320,130 408,415 Accrued expenses 1,628,618 1,393,902 Accrued payable on inventory in transit 5,149,660 640,450 Contract liabilities 1,279,185 1,254,204 Deferred revenue 1,206,052 1,297,616 Accrued income taxes 163,170 314,827 Total current liabilities 24,913,303 18,592,822 Long-term liabilities Long-term debt 11,893,371 13,270,178 Long-term operating lease liabilities 1,049,307 1,159,204 Other long-term liabilities 307,468 274,957 Deferred Revenue - long-term 560,653 658,019 Warrant liabilities 9,454,842 5,199,436 Total long-term liabilities 23,265,641 20,561,794 Total liabilities 48,178,944 39,154,616 Commitments and contingencies

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