Cemtrex Inc 2026年季度报告

FORM 10-Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the quarterly period ended March 31, 2026 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the transition period from ___________to ____________ Commission File Number001-37464 CEMTREX, INC.(Exact name of registrant as specified in its charter) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange 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 submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant 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 smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☒ 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 forcomplying 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 May 13, 2026, the issuer had 11,121,834 shares of common stock issued and outstanding. CEMTREX, INC. AND SUBSIDIARIES INDEXPagePART I. FINANCIAL INFORMATIONItem 1. Financial StatementsCondensed Consolidated Balance Sheets as of March 31, 2026 (Unaudited) and September 30, 20253Condensed Consolidated Statements of Operations for the three and six months ended March 31, 2026 and 2025(Unaudited)4Condensed Consolidated Statements of Comprehensive Loss for the three and six months ended March 31, 2026 and2025 (Unaudited)5Condensed Consolidated Statement of Stockholders’ Equity for the six months ended March 31, 2026 (Unaudited)6Condensed Consolidated Statement of Stockholders’ Equity for the six months ended March 31, 2025 (Unaudited)7Condensed Consolidated Statements of Cash Flow for the six months ended March 31, 2026 and 2025 (Unaudited)8Notes to Unaudited Condensed Consolidated Financial Statements10Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations33Item 4. Controls and Procedures38PART II. OTHER INFORMATIONItem 1. Legal Proceedings39Item 1A Risk Factors39Item 2. Unregistered Sales of Equity Securities and Use of Proceeds39Item 3. Defaults Upon Senior Securities39Item 4. Mine Safety Disclosures39Item 5. Other Information39Item 6. Exhibits40SIGNATURES412 Common stock, $0.001 par value, 70,000,000 shares authorized, 10,078,089shares issued and outstanding at March 31, 2026 and 830,606 shares issuedand outstanding at September 30, 202510,078831Additional paid-in capital151,331,793105,668,565Accumulated deficit(119,046,840)(99,397,741)Treasury stock, 64,100 shares of Series 1 Preferred Stock at March 31, 2026,and September 30, 2025(148,291)(148,291)Accumulated other comprehensive income2,559,6042,591,340Total stockholders’ equity34,709,2358,717,459Total liabilities and stockholders’ equity$70,736,374$47,788,276 Cemtrex, Inc. and SubsidiariesCondensed Consolidated Statements of Cash Flows(Unaudited) Cemtrex, Inc. and SubsidiariesCondensed Consolidated Statements of Cash Flows (Continued)(Unaudited) For the six months endedMarch 31, Cemtrex, Inc. and SubsidiariesNOTES 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 growthinto 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. The Company’s reporting segments consist of Security, Industrial Services, and Aerospace and Defense. Additionally, theCompany’s operational structure also reports unallocated corporate expenses. Security Cemtrex’s Security segment operates under the brand of its subsidiary, Vicon Industries, Inc. (“Vicon”), which pro