Cemtrex Inc 2026年季度报告

FORM 10-Q For the transition period from ___________to ____________ CEMTREX, INC. ☒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 the ☒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,” “smaller 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 As of May 13, 2026, the issuer had 11,121,834 shares of common stock issued and outstanding. 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 Cemtrex, Inc. and SubsidiariesNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 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”, 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 provides end-to-end security solutions to meet the toughest corporate, industrial, and governmental security challenges. Vicon’s products includebrowser-based video monitoring systems and analytics-based recognition systems, cameras, servers, and access control systems forevery aspect of security and surveillance in industrial and commercial facilities, federal prisons, hospitals, universities, schools, and 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 todiversified 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 Aerospace and Defense Cemtrex’s Aerospace and Defense segment operates under the brand Invocon, Inc., which offers designing, manufacturing,and supporting advanced instrumentation, wireless sensing, and telemetry systems deployed across satellites, launch vehicles, targetmissiles, and space-based platforms. Its technologies support numerous government and prime contractor programs, including multiple Common Stock Reverse Stock Split On October 2, 2024, November 26, 2024, and September 29, 2025, the Company completed 60:1, 35:1, and 15:1 respectively,reverse stock split on its common stock. All share and per share data have been retroactively adjusted for the reverse splits. Acquisitions The Company accounts for business combinations are using the acquisition method. The consideration transferred ismeasured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred, liabilities incurred, On January 8, 2026, the Company completed the acquisition of Invocon, Inc. (“Invocon”). As a result of