Cemtrex (CETX) 10-Q 19 Aug 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2019	Aug. 16, 2019
Document And Entity Information
Entity Registrant Name	CEMTREX INC
Entity Central Index Key	0001435064
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,367,109
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Current assets
Cash and equivalents	$ 1,572,825	$ 973,772
Short-term investments	13,692
Restricted Cash	873,293	1,342,163
Accounts receivable, net	16,127,399	13,945,655
Trade receivables - related party	266,124	165,220
Inventory, net	15,731,128	11,354,458
Prepaid expenses and other current assets	4,480,826	4,132,996
Total current assets	39,065,287	31,914,264
Property and equipment, net	24,408,648	27,300,654
Goodwill	5,303,743	3,322,818
Investment in Vicon		1,699,271
Other assets	4,584,547	3,093,607
Total Assets	73,362,225	67,330,614
Current liabilities
Accounts payable	9,887,828	7,068,005
Accounts payable to related party	155,600
Short-term liabilities	14,008,278	10,913,703
Deposits from customers	60,009	50,619
Accrued expenses	4,313,371	2,333,938
Deferred revenue	1,424,832	970,590
Accrued income taxes	593,097	565,513
Total current liabilities	30,443,015	21,902,368
Long-term liabilities
Loans payable to bank, net of current portion	3,165,954	4,206,468
Long-term capital lease, net of current portion	25,269	44,081
Notes payable, net of current portion	2,591,616	276,639
Mortgage payable, net of current portion	3,266,859	3,568,545
Other long-term liabilities	1,211,907
Deferred tax liabilities	1,194,272	2,051,847
Deferred Revenue - long-term	489,062
Total long-term liabilities	11,944,939	10,147,580
Total liabilities	42,387,954	32,049,948
Commitments and contingencies
Shareholders' equity
Common stock, $0.001 par value, 20,000,000 shares authorized, 2,594,239 shares issued and outstanding at June 30, 2019 and 1,621,719 shares issued and outstanding at September 30, 2018	2,594	1,622
Additional paid-in capital	36,897,611	31,496,671
Retained earnings	(3,788,526)	4,262,756
Accumulated other comprehensive income/(loss)	(1,681,985)	(483,297)
Total shareholders' equity	31,432,805	35,280,666
Non-controlling interest of Vicon	(458,534)
Total liabilities, mezzanie equity and shareholders' equity	73,362,225	67,330,614
Series 1 Preferred Stock [Member]
Shareholders' equity
Preferred stock, value	2,111	1,914
Series A Preferred Stock [Member]
Shareholders' equity
Preferred stock, value	1,000	1,000
Total shareholders' equity	$ 1,000	$ 1,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2019	Sep. 30, 2018
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	3,110,718	2,914,168
Preferred stock, shares outstanding	3,110,718	2,914,168
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	2,594,239	1,621,719
Common stock, shares outstanding	2,594,239	1,621,719
Series 1 Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	2,110,718	1,914,168
Preferred stock, shares outstanding	2,110,718	1,914,168
Preferred stock, liquidation value	$ 10	$ 10
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income/(Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Total revenues	$ 22,452,050	$ 19,164,314	$ 63,344,091	$ 71,959,510
Cost of revenues
Total cost of revenues	13,880,474	11,900,899	38,328,001	46,664,273
Gross profit	8,571,576	7,263,415	25,016,090	25,295,237
Operating expenses
General and administrative	8,749,545	6,248,113	28,941,719	23,041,623
Research and development	285,853	2,246,085	1,136,981	2,453,183
Total operating expenses	9,035,398	8,494,198	30,078,700	25,494,806
Operating income/(loss)	(463,822)	(1,230,783)	(5,062,610)	(199,569)
Other income (expense)
Other Income (expense)	225,964	(197,880)	342,891	600,833
Interest Expense	(2,387,408)	(375,543)	(3,185,942)	(948,371)
Total other income (expense)	(2,161,444)	(573,423)	(2,843,051)	(347,538)
Net income (loss) before income taxes and equity interest	(2,625,266)	(1,804,206)	(7,905,661)	(547,107)
Income tax (expense)/benefit	736,310	(182)	1,843,157	(101,819)
Earnings/(loss) in equity interests		(778,823)		(778,823)
Net income (loss) before non-controlling interest	(1,888,956)	(2,583,211)	(6,405,280)	(1,427,749)
Less net income/(loss) noncontrolling interest of Vicon	36,662		(319,493)
Net income (loss)	(1,925,618)	(2,583,211)	(6,085,787)	(1,427,749)
Preferred dividends paid	1,007,720	915,080	1,965,500	915,080
Net income/(loss) available to common shareholders	(2,933,338)	(3,498,291)	(8,051,287)	(2,342,829)
Other comprehensive income/(loss)
Foreign currency translation gain/(loss)	(169,928)	(622,068)	(1,198,688)	(848,792)
Comprehensive income/(loss) available to common shareholders	$ (3,103,266)	$ (4,120,359)	$ (9,249,975)	$ (3,191,621)
Income/(loss) Per Common Share-Basic	$ (1.59)	$ (2.41)	$ (3.86)	$ (1.78)
Income/(loss) Per Common Share-Diluted	$ (1.59)	$ (2.41)	$ (3.86)	$ (1.78)
Weighted Average Number of Common Shares-Basic	1,844,895	1,449,517	2,087,195	1,317,793
Weighted Average Number of Common Shares-Diluted	1,844,895	1,449,517	2,087,195	1,317,793
Advanced Technologies [Member]
Revenues
Total revenues	$ 6,528,484	$ 300,338	$ 13,924,097	$ 931,009
Cost of revenues
Total cost of revenues	4,000,146	236,799	8,092,284	385,911
Electronics Manufacturing [Member]
Revenues
Total revenues	11,003,706	11,216,531	33,130,143	41,874,472
Cost of revenues
Total cost of revenues	6,533,490	6,522,074	19,550,338	25,935,969
Industrial Technology [Member]
Revenues
Total revenues	4,919,860	7,647,445	16,289,851	29,154,029
Cost of revenues
Total cost of revenues	$ 3,346,838	$ 5,142,026	$ 10,685,379	$ 20,342,393

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Series 1 Preferred Stock [Member]	Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Non-Controlling Interest of Vicon [Member]	Total
Balance at Sep. 30, 2017	$ 1,823	$ 1,000	$ 1,301	$ 24,703,428	$ 14,418,245	$ (133,492)		$ 38,992,305
Balance, shares at Sep. 30, 2017	1,822,660	1,000,000	1,300,555
Foreign currency translations						631,045		631,045
Stock issued for convertible debt			$ 12	219,988				220,000
Stock issued for convertible debt, shares			12,353
Stock issued for interest on convertible debt			$ 6	109,138				109,144
Stock issued for interest on convertible debt, shares			6,283
Net income (loss)					731,991			731,991
Balance at Dec. 31, 2017	$ 1,823	$ 1,000	$ 1,319	25,032,554	15,150,236	497,553		40,684,485
Balance, shares at Dec. 31, 2017	1,822,660	1,000,000	1,319,191
Balance at Sep. 30, 2017	$ 1,823	$ 1,000	$ 1,301	24,703,428	14,418,245	(133,492)		38,992,305
Balance, shares at Sep. 30, 2017	1,822,660	1,000,000	1,300,555
Foreign currency translations								(848,792)
Net income (loss)								(1,427,749)
Balance at Jun. 30, 2018	$ 1,914	$ 1,000	$ 1,460	29,086,312	12,075,416	(982,284)		40,183,818
Balance, shares at Jun. 30, 2018	1,914,168	1,000,000	1,459,515
Balance at Dec. 31, 2017	$ 1,823	$ 1,000	$ 1,319	25,032,554	15,150,236	497,553		40,684,485
Balance, shares at Dec. 31, 2017	1,822,660	1,000,000	1,319,191
Foreign currency translations						(857,769)		(857,769)
Stock issued for investment in Vicon			$ 127	2,913,803				2,913,930
Stock issued for investment in Vicon, shares			126,579
Net income (loss)					423,471			423,471
Balance at Mar. 31, 2018	$ 1,823	$ 1,000	$ 1,446	27,946,357	15,573,707	(360,216)		43,164,117
Balance, shares at Mar. 31, 2018	1,822,660	1,000,000	1,445,770
Foreign currency translations						(622,068)		(622,068)
Stock issued for investment in Vicon			$ 1,013	2,912,917				2,913,930
Stock issued for investment in Vicon, shares			1,012,625
Stock issued to pay notes payable			$ 14	224,966				224,980
Stock issued to pay notes payable, shares			13,745
Dividends paid in Series 1 preferred shares	$ 91			914,989	(915,080)
Dividends paid in Series 1 preferred shares, shares	91,508
Net income (loss)					(2,583,211)			(2,583,211)
Balance at Jun. 30, 2018	$ 1,914	$ 1,000	$ 1,460	29,086,312	12,075,416	(982,284)		40,183,818
Balance, shares at Jun. 30, 2018	1,914,168	1,000,000	1,459,515
Balance at Sep. 30, 2018	$ 1,914	$ 1,000	$ 1,622	31,496,671	4,262,756	(483,297)		35,280,666
Balance, shares at Sep. 30, 2018	1,914,168	1,000,000	1,621,719
Foreign currency translations						(857,552)		(857,552)
Share-based compensation				36,108				36,108
Stock issued in Subscription Rights Offering			$ 25	138,669				138,694
Stock issued in Subscription Rights Offering, shares			25,126
Stock issued to pay notes payable			$ 26	224,974				225,000
Stock issued to pay notes payable, shares			26,342
Dividends paid in Series 1 preferred shares	$ 96			957,684	(957,780)
Dividends paid in Series 1 preferred shares, shares	95,778
Net income (loss)					(2,176,298)			(2,176,298)
Balance at Dec. 31, 2018	$ 2,010	$ 1,000	$ 1,673	32,854,106	1,128,678	(1,340,849)		32,646,618
Balance, shares at Dec. 31, 2018	2,009,946	1,000,000	1,673,187
Balance at Sep. 30, 2018	$ 1,914	$ 1,000	$ 1,622	31,496,671	4,262,756	(483,297)		35,280,666
Balance, shares at Sep. 30, 2018	1,914,168	1,000,000	1,621,719
Foreign currency translations								(1,198,688)
Net income (loss)								(6,085,787)
Balance at Jun. 30, 2019	$ 2,111	$ 1,000	$ 2,594	36,897,611	(3,788,526)	(1,681,985)	(458,534)	31,432,805
Balance, shares at Jun. 30, 2019	2,110,718	1,000,000	2,594,239
Balance at Dec. 31, 2018	$ 2,010	$ 1,000	$ 1,673	32,854,106	1,128,678	(1,340,849)		32,646,618
Balance, shares at Dec. 31, 2018	2,009,946	1,000,000	1,673,187
Foreign currency translations						(171,208)		(171,208)
Share-based compensation				36,108				36,108
Stock issued to pay notes payable			$ 118	713,772				713,890
Stock issued to pay notes payable, shares			117,774
Shares issued in trust for ATM Offering			$ 27	(27)
Shares issued in trust for ATM Offering, shares			27,953
Shares sold in ATM Offering			$ 35	203,644				203,679
Shares sold in ATM Offering, shares			34,547
Shares sold in Securities Purchase Agreement			$ 3	129,508				129,511
Shares sold in Securities Purchase Agreement, shares			2,500
Non-controlling interest of Vicon							(781,871)	(781,871)
Net income (loss)					(1,983,867)			(1,983,867)
Balance at Mar. 31, 2019	$ 2,010	$ 1,000	$ 1,856	33,937,111	(855,189)	(1,512,057)	(781,871)	30,792,860
Balance, shares at Mar. 31, 2019	2,009,946	1,000,000	1,855,961
Foreign currency translations						(169,928)		(169,928)
Share-based compensation				36,108				36,108
Stock issued to pay notes payable			$ 559	1,715,015				1,715,574
Stock issued to pay notes payable, shares			559,378
Series B Conversion			$ 176	331,949				332,125
Series B Conversion, shares			175,562
Reverse split rounding shares			$ 3					3
Reverse split rounding shares, shares			3,338
Dividends paid in Series 1 preferred shares	$ 101			1,007,618	(1,007,719)
Dividends paid in Series 1 preferred shares, shares	100,772
Discount on Series B (deemed dividend)				(130,190)				(130,190)
Non-controlling interest of Vicon							323,337	323,337
Net income (loss)					(1,925,618)			(1,925,618)
Balance at Jun. 30, 2019	$ 2,111	$ 1,000	$ 2,594	$ 36,897,611	$ (3,788,526)	$ (1,681,985)	$ (458,534)	$ 31,432,805
Balance, shares at Jun. 30, 2019	2,110,718	1,000,000	2,594,239

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash Flows from Operating Activities
Consolidated net income/(loss)	$ (6,405,280)	$ (1,427,749)
Adjustments to reconcile net income/(loss) to net cash provided by operating activities:
Depreciation and amortization	4,271,421	2,583,645
Loss on sale/disposal of property and equipment	465,029
Change in allowance for inventory obsolescence		599,847
Change in allowance for doubtful accounts		1,197
Share-based compensation	108,324
Interest expense paid in equity shares	1,253,516
Interest expense on convertible debt		109,144
Loss on equity interests		778,823
Changes in operating assets and liabilities net of effects from acquisition of subsidiaries:
Accounts receivable	1,949,261	3,749,753
Accounts receivable - related party	(100,904)
Inventory	707,631	5,189,736
Prepaid expenses and other current asstets	46,030	(2,125,768)
Other assets	(1,135,190)	211,520
Other Liabilities	354,332	173,187
Accounts payable	(853,030)	(242,695)
Account Payables - RP	155,600
Deposits from customers	9,390	(1,063,437)
Accrued expenses	1,956,989	(852,071)
Deferred Revenue	109,493
Net cash provided by operating activities	2,892,612	7,685,132
Cash Flows from Investing Activities
Purchase of property and equipment	(1,659,480)	(12,845,859)
Refund on fixed assets	14,000
Net cash used by investing activities	(1,645,480)	(12,845,859)
Cash Flows from Financing Activities
Proceeds from notes payable	1,100,000	4,025,000
Payments on notes payable	(264,560)	(302,419)
Proceeds from related party notes
Payments on related party notes		(1,244,464)
Payments on bank loans	(1,531,629)
Proceeds from at-the-market offerings	490,237
Expenses on at-the-market offerings	(18,323)
Proceeds from the issuance of Series B Preferred Stock	500,000	(3,096,042)
Expenses from the issuance of Series B Preferred Stock	(25,000)
Settlement of Series B Preferred Stock in Cash	(273,092)
Revolving line of credit	122,918
Payments on caplital lease obligations	(18,812)
Net cash provided/(used) by financing activities	81,739	(617,925)
Effect of currency translation	(1,198,688)
Net increase (decrease) in cash	1,328,871	(5,778,652)
Cash beginning of period	2,315,935	11,974,752
Cash end of period	2,446,118	6,196,100
Supplemental Disclosure of Cash Flow Information:
Cash paid during the period for interest	715,722	259,317
Cash paid during the period for income taxes	162,871	852,071
Supplemental Schedule of Non-Cash Investing and Financing Activities
Investment in Vicon Technologies	300,000	2,913,930
Payment of convertible notes in common stock		220,000
Payment of interest on convertible notes in common stock	1,253,516	109,144
Payment of short-term notes payable in common stock	1,790,649	225,000
Dividends paid in equity shares	$ 1,965,500	$ 915,080

Organization and Plan of Operat

Organization and Plan of Operations	9 Months Ended
	Jun. 30, 2019
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 from a small environmental monitoring instruments company into a world leading multi-industry technology company. The Company drives innovation in a wide range of sectors, including smart technology, virtual and augmented realities, advanced electronic systems, industrial solutions, and intelligent security systems. Unless the context requires otherwise, all references to “we”, “our”, “us”, “Company”, “registrant”, “Cemtrex” or “management” refer to Cemtrex, Inc. and its subsidiaries. Advanced Technologies (AT) Cemtrex’s Advanced Technologies segment delivers cutting-edge technologies in the IoT, Wearables and Smart Devices, such as the SmartDesk. Through the Company’s advanced engineering and product design, they deliver progressive design and development solutions to create impactful experiences for mobile, web, virtual and augmented reality, wearables and television as well as providing cutting edge, mission critical security and video surveillance. Through its Cemtrex VR division, the Company is developing a wide variety of applications for virtual and augmented reality markets. Cemtrex has developed a cutting edge IoT product, the SmartDesk, over the last eighteen months to revolutionize the desktop PC market. The SmartDesk is custom engineered and manufactured by Cemtrex with over eighteen patents pending around the product. SmartDesk combines and reimagines the needs of the modern office workstation in a sleek, clutter-free design. The product includes 72 inches of touch display monitors, proprietary patent-pending touch and gesture control, digital phone and webcam, integrated document scanner, wireless smartphone charging, and a built-in keyboard / trackpad with an electric-powered, adjustable-height desk. The Company is marketing this product to both consumers and enterprises alike. The Company currently markets this product directly to consumers but is also bringing on value added resellers (VARs) to reach enterprise customers. Cemtrex has received pre-orders from large Fortune 500 organizations like Black & Decker and United airlines. The Company will start fulfilling most SmartDesk orders in its fiscal second quarter. The Company also offers white glove installation, extended warranties, and accessories to go along with the SmartDesk. Electronics Manufacturing (EM) Cemtrex’s Electronics Manufacturing (EM) segment provides end to end electronic manufacturing services, which includes product design and sustaining engineering services, printed circuit board assembly and production, cabling and wire harnessing, systems integration, comprehensive testing services and completely assembled electronic products. Cemtrex works with industry leading OEMs in their outsourcing of advanced manufacturing services by forming a long-term relationship as an electronics manufacturing partner. We work in close relationships with our customers throughout the entire electronic lifecycle of a product, from design, manufacturing, and distribution. The Company seeks to grow the business through the addition of new, high quality customers, the expansion of its share of business with existing customers and participating in the growth of existing customers. Using its manufacturing capabilities, the Company provides customers with advanced product assembly and system level integration combined with test services to meet the highest standards of quality. Through its agile manufacturing environment, we can deliver low and medium volume and mix services to our clients. Additionally, we design, develop, and manufacture various interconnects and cable assemblies that often are sold in conjunction with its PCBAs to enhance value for their customers. The Company also provides engineering services from new product introductions and prototyping, related testing equipment, to product redesigns. Industrial Technology (IT) Cemtrex’s Industrial Technology (IT) segment, offers single-source expertise and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers. The Company believes its ability to attract and retain new customers comes from their ongoing commitment to understanding its customers’ business performance requirements and our expertise in meeting or exceeding these requirements and enhancing their competitive edge. We work closely with our customers from an operational and senior executive level to achieve a deep understanding of our customer’s goals, challenges, strategies, operations, and products to ultimately build a long-lasting successful relationship. Recent Developments The Company continues to experience weakness in new orders in its environmental instruments and control products markets both domestically and internationally. Revenues in that segment continue to be down as fewer number of projects are being decided and awarded due to relaxation of numerous environmental regulations under the current administration. Company has shifted its focus into smart devices and virtual reality applications, and its Electronics Manufacturing business, and hence the Company will continue to reduce its presence in the environmental instruments and control products markets in the coming year. Reverse Stock Split On May 28, 2019, the Company filed the Charter Amendment with the Delaware Secretary of State to effect a 1-for-8 reverse split of the outstanding shares of the Company’s common stock (the “Reverse Stock Split”). As a result, every eight outstanding shares of the Company’s common stock combined automatically into one share of common stock. Each stockholder’s percentage ownership in the Company and proportional voting power remains unchanged after the Reverse Stock Split, except for minor changes and adjustments resulting from the treatment of fractional shares. On June 13, 2019, the Reverse Stock Split became effective and that trading in its common stock on the NASDAQ Capital Markets Exchange on a split-adjusted basis began on the morning of June 13, 2019. All share amounts and per share amounts have been adjusted to reflect the reverse stock split in the prior periods presented. Vicon Industries, Inc. On March 23, 2018, in a private resale transaction, Cemtrex purchased 7,284,824 shares of common stock and a warrant to purchase an additional 1,500,000 shares of common stock of Vicon Industries, Inc. (OTCMKTS: VCON), (“Vicon”), from former Vicon shareholder NIL Funding Corporation, pursuant to the terms of a Securities Purchase Agreement. Cemtrex’s purchase of the Vicon Industries common stock and warrant resulted in its beneficial ownership of approximately 46% of the outstanding shares of common stock of Vicon. Cemtrex purchased the shares of common stock and warrant of Vicon Industries in exchange for 1,012,625 shares of Cemtrex common stock. Following the closing of the transaction, Saagar Govil, Cemtrex’s Chairman and Chief Executive Officer, and Aron Govil, Cemtrex’s Executive Director, joined the Vicon Industries Board of Directors and Saagar Govil assumed the position of Chief Executive Officer of Vicon Industries. Following the resignation of all other Board members by January 2019, the Company had elected to account for Vicon using the consolidation method. On May 13, 2019, the Company acquired 15,000,000 shares of Vicon common stock in exchange for $300,000 in consideration. The Company now owns approximately 70% of Vicon’s outstanding shares of common stock. The company accounts for Vicon using the consolidation method of accounting.

Interim Statement Presentation

Interim Statement Presentation	9 Months Ended
	Jun. 30, 2019
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, 2018 (“2018 Annual Report”) of Cemtrex Inc. (“Cemtrex” or the “Company”). 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. The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries (Griffin Filters LLC, MIP Cemtrex Inc., Cemtrex Advanced Technologies Inc., Cemtrex Ltd., Cemtrex Technologies Pvt. Ltd., ROB Cemtrex GmbH, ROB Systems Srl, ROB Cemtrex Assets UG, ROB Cemtrex Logistics GmbH, and Advanced Industrial Services, Inc. and Vicon Industries, Inc. and its subsidiaries, Telesite USA, IQInVision, Vicon Industries Ltd., Vicon Deutschland GmbH, and Vicon Systems, Ltd. All inter-company balances and transactions have been eliminated in consolidation. Significant Accounting Policies and Recent 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, 2018, includes a summary of the significant accounting policies used in the preparation of the consolidated financial statements. Recently Adopted Accounting Pronouncements Adoption of ASC 606 Effective October 1, 2018, the Company adopted ASC 606 using the modified retrospective approach for all of its contracts. Following the adoption of ASC 606, the Company continues to recognize revenue at a point-in-time when control of goods transfers to the customer. This is consistent with the Company’s previous revenue recognition accounting policy under which the Company recognized revenue when title and risk of loss pass to the customer and collectability was reasonably assured. ASC 606 did not impact the Company’s presentation of revenue on a gross or net basis. The Company recognizes contract revenue from the sales of services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly. In addition, there was no impact of adoption on the statement of operations or balance sheet as of June 30, 2018 or for the nine months then ended. The Company expects the impact of adopting the new revenue standard to be immaterial to net income on an ongoing basis. Revenue Recognition The Company recognizes revenue from sales of services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly at the point in time when the performance obligations in the contract are met, which is when the customer obtains control of such products and typically occurs upon delivery depending on the terms of the underlying contracts. Revenue is measured as the amount of consideration expected to be received in exchange for transferring goods or providing services. In some instances, the Company enters into contracts with customers that contain multiple performance obligations to deliver volumes of co-products over a contractual period of less than 12 months. The Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognizes the related revenue as control of each individual product is transferred to the customer in satisfaction of the corresponding performance obligation. Recently Issued Accounting Standards In February 2016, The FASB issued ASU 2016-02 (Topic 842), “Leases”. ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company will adopt this standard starting October 1, 2019. The Company does not believe adoption will have a material effect on its financial position. Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period presentation.

Loss Per Common Share

Loss Per Common Share	9 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Loss Per Common Share	NOTE 3 – LOSS PER COMMON SHARE Basic income/(loss) per common share is computed as income/(loss) applicable to common stockholders divided by the weighted-average number of common shares outstanding for the period. Diluted income/(loss) per common share reflects the potential dilution that could occur if securities or other contracts to issue common shares were exercised or converted to common stock. The following table represents common stock equivalents that were excluded from the computation of diluted loss per share for the three and nine months ended June 30, 2019 and 2018, because the effect of their inclusion would be anti-dilutive. For the three and nine months ended June 30, (unaudited) 2019 2018 Options 79,111 79,687 Warrants 433,965 433,965 513,076 513,652

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Segment Information	NOTE 4 – SEGMENT INFORMATION The Company reports and evaluates financial information for three segments: Advanced Technologies (AT) segment, the Electronics Manufacturing (EM) segment and the Industrial Technology (IT) segment. The AT segment develops smart devices and provides progressive design and development solutions to create impactful experiences for mobile, web, virtual and augmented reality, wearables and television as well as providing cutting edge, mission critical security and video surveillance. The EM segment provides end to end electronic manufacturing services, which includes product design and sustaining engineering services, printed circuit board assembly and production, cabling and wire harnessing, systems integration, comprehensive testing services and completely assembled electronic products. This segment also sells software development services for mobile, web, virtual reality, and PC applications. The IT segment offers single-source expertise and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers in USA. The segment also sells a complete line of air filtration and environmental control instruments & products to a wide variety of customers in industries such as: chemical, cement, steel, food, construction, mining, & petrochemical worldwide. The following tables summarize the Company’s segment information: For the three months ended For the nine months ended June 30, June 30, 2019 2018 2019 2018 Revenues from external customers Advanced Technologies 6,528,484 300,338 $ 13,924,097 $ 931,009 Electronics Manufacturing 11,003,706 11,216,531 33,130,143 41,874,472 Industrial Technology 4,919,860 7,647,445 16,289,851 29,154,029 Total revenues 22,452,050 19,164,314 $ 63,344,091 $ 71,959,510 Gross profit Advanced Technologies 2,528,338 63,539 $ 5,831,813 $ 545,098 Electronics Manufacturing 4,470,216 4,694,457 13,579,805 15,938,503 Industrial Technology 1,573,022 2,505,419 5,604,472 8,811,636 Total gross profit 8,571,576 7,263,415 $ 25,016,090 $ 25,295,237 Operating (loss) income Advanced Technologies (391,053 ) (1,344,211 ) $ (4,058,782 ) $ (1,154,348 ) Electronics Manufacturing 91,175 370,696 (69,703 ) 644,845 Industrial Technology (163,944 ) (257,268 ) (934,125 ) 309,934 Total operating (loss) income (463,822 ) (1,230,783 ) $ (5,062,610 ) $ (199,569 ) Other income (expense) Advanced Technologies (351,466 ) 18 $ (545,851 ) $ 8,061 Electronics Manufacturing 11,983 (310,296 ) (33,989 ) (39,127 ) Industrial Technology (1,821,961 ) (263,145 ) (2,263,211 ) (316,472 ) Total other income (expense) (2,161,444 ) (573,423 ) $ (2,843,051 ) $ (347,538 ) Depreciation and Amortization Advanced Technologies 245,248 - $ 1,112,240 $ - Electronics Manufacturing 705,611 425,904 1,529,309 1,300,828 Industrial Technology 548,200 473,029 1,492,414 1,282,817 Total depreciation and amortization 1,499,059 898,933 $ 4,133,963 $ 2,583,645

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE 5 – FAIR VALUE MEASUREMENTS The Company complies with the provisions of ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”). Under ASC 820, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The Company had no assets reportable under ASC 820 at June 30, 2019 and 2018.

Restricted Cash

Restricted Cash	9 Months Ended
	Jun. 30, 2019
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 $873,293 as of June 30, 2019. The Company also records a liability for claims that have been incurred but not recorded at the end of each year. The amount of the liability is determined by Benecon Group. The liability recorded in accrued expenses amounted to $110,858 as of June 30, 2019 and $104,987 at September 30, 2018.

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Jun. 30, 2019
Receivables [Abstract]
Accounts Receivable, Net	NOTE 7 – ACCOUNTS RECEIVABLE, NET Trade receivables, net consist of the following: June 30, September 30, 2019 2018 Accounts receivable $ 16,426,107 $ 14,244,363 Allowance for doubtful accounts (298,708 ) (298,708 ) $ 16,127,399 $ 13,945,655 Accounts receivable include amounts due for shipped products and services rendered. Allowance for doubtful accounts include estimated losses resulting from the inability of our customers to make required payments.

Inventory, Net

Inventory, Net	9 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventory, Net	NOTE 8 – INVENTORY, NET Inventory, net, consist of the following: June 30, September 30, 2019 2018 Raw materials $ 9,135,022 $ 8,654,497 Work in progress 1,952,284 1,412,828 Finished goods 5,629,301 2,298,081 16,716,607 12,365,406 Less: Allowance for inventory obsolescence (985,479 ) (1,010,948 ) Inventory –net of allowance for inventory obsolescence $ 15,731,128 $ 11,354,458

Property and Equipment

Property and Equipment	9 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 9 – PROPERTY AND EQUIPMENT Property and equipment are summarized as follows: June 30, September 30, 2019 2018 Land $ 1,241,720 $ 1,063,715 Building 5,192,036 5,321,926 Furniture and office equipment 2,655,049 2,685,315 Computers and software 7,119,285 6,762,046 Trade show display 89,330 - Machinery and equipment 28,344,259 22,102,390 44,641,679 37,935,392 Less: Accumulated depreciation (20,233,031 ) (10,634,738 ) Property and equipment, net $ 24,408,648 $ 27,300,654 Depreciation expense for the three and nine months ended June 30, 2019 and 2018 were $1,636,517 and $861,815 and $4,248,075 and $2,583,465, respectively.

Prepaid and Other Current Asset

Prepaid and Other Current Assets	9 Months Ended
	Jun. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid and Other Current Assets	NOTE 10 – PREPAID AND OTHER CURRENT ASSETS On June 30, 2019, the Company had prepaid and other current assets consisting of prepayments on inventory purchases of $935,782, other current assets of $1,553,690 and other receivables of $1,991,354. On September 30, 2018, the Company had prepaid and other current assets consisting of prepayments on inventory purchases of $1,026,441, other current assets of $1,115,201 and other receivables of $1,991,354.

Other Assets

Other Assets	9 Months Ended
	Jun. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	NOTE 11 - OTHER ASSETS As of June 30, 2019, the Company had other assets of $4,584,547 which was comprised of rent security of $74,125, deferred tax assets of $3,361,529, and other assets of $1,148,893. As of September 30, 2018, the Company had other assets of $3,093,607 which was comprised of rent security of $126,078, and deferred tax assets of $2,967,529.

Short-Term Liabilities

Short-Term Liabilities	9 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Short-Term Liabilities	NOTE 12 – SHORT-TERM LIABILITES The Company’s subsidiaries have revolving lines of credit with various banks in order to fund operations. As of June 30, 2019, the balance of these accounts were $2,762,460. On February 12, 2018 the Company’s subsidiary ROB Cemtrex GmbH obtained a $3,680,079 (€3,000,000 based on the exchange rate at the time) secured loan with Deutsche Bank. This loan carries interest of EURIBOR ( Euro Interbank Offer Rate) On May 11, 2018, the Company issued a note payable to an unrelated third party, for $1,725,000. This note carries interest of 8% and is due after 18 months. During the nine months ended June 30, 2019, 205,039 shares of the Company’s common stock have been issued to satisfy $373,763 of this note. As of June 30, 2019, $1,553,994 of this note remains outstanding including $202,757 in accrued interest and fees. Subsequent to June 30, 2019 $745,352 of this loan was paid with the Company’s Common Stock and reclassified as long-term. On September 21, 2018, the Company’s subsidiary, Vicon, entered into a $5,600,000 Term Loan Agreement with NIL Funding Corporation. This note carries interest of 8.95% and has a maturity date of March 30, 2020. As of June 30, 2019, $5,500,000 of this note remains outstanding. As of June 30, 2019, there were $1,644,020 in current portion of long-term liabilities.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 13 – RELATED PARTY TRANSACTIONS As of December 31, 2018, the Company has completed the move of its corporate headquarters New York City. Prior to December 31, 2018, the Company leased its principal office at Farmingdale, New York, 8,000 square feet of office and warehouse/assembly space on a month to month lease in a building owned by an officer of the Company, at a monthly rental of $10,000. For the three months ended June 30, 2019 and 2018 rent expense under this lease was $0 and $30,000, respectively. For the nine months ended June 30, 2019 and 2018 rent expense under this lease was $30,000 and $90,000, respectively. As of June 30, 2019, and September 30, 2019, the Company had receivables from a related company owned by an officer of the Company of $266,124 and $165,220, respectively and payables of $155,600 and $0, respectively.

Long-Term Liabilities

Long-Term Liabilities	9 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Long-Term Liabilities	NOTE 14 – LONG-TERM LIABILITIES Loans payable to bank On October 31, 2013, the Company acquired a loan from Sparkasse Bank of Germany in the amount of $4,006,500 (€3,000,000, based upon exchange rate on October 31, 2013) in order to fund the purchase of ROB Cemtrex GmbH. $2,799,411 of the proceeds went to direct purchase of ROB Cemtrex GmbH and $1,207,089 funded beginning operations. This loan carries interest of 4.95% per annum and is payable on October 30, 2021. As of June 30, 2019, the loan had a balance of $1,139,355, based on the exchange rate at June 30, 2019, with $472,352 classified as short-term. On December15, 2015, the Company acquired a loan from Fulton Bank in the amount of $5,250,000 in order to fund the purchase of Advanced Industrial Services, Inc. $5,000,000 of the proceeds went to direct purchase of AIS. This loan carries interest of LIBOR plus 2.25% per annum (4.45% as of June 30, 2019) and is payable on December 15, 2022 On December15, 2015, the Company acquired a loan from Fulton Bank in the amount of $620,000 in order to fund the operations of Advanced Industrial Services, Inc. This loan carries interest of LIBOR (4.20% as of June 30, 2019) plus 2.00% per annum and is payable on December 15, 2020. On May 1, 2018, the Company acquired a loan from Fulton Bank in the amount of $400,000 in order to fund new equipment for Advanced Industrial Services, Inc. This loan carries interest of LIBOR plus 2.00% per annum (4.20% as of June 30, 2019) and is payable on May 1, 2023. 324,924 Mortgage payable On March 1, 2014, the Company completed the purchase of the building that ROB Cemtrex GmbH occupies in Neulingen, Germany. The purchase was fully financed through Sparkasse Bank of Germany for $5,500,400 (€4,000,000 based upon the exchange rate on March 1, 2014). This mortgage carries interest of 3.00% and is payable over 17 years. Notes payable Upon acquisition of AIS, the Company assumed a promissory note related to the purchase of shares from a former shareholder in 2011. The note requires ten annual payments of principal plus interest at treasury bill rates. The note matures in 2022. On November 15, 2017, the Company issued a note payable to an unrelated third party, for $2,300,000. This note carries interest of 8% and is due after 18 months. At September 30, 2018 1,475,000 of this note was outstanding with $225,000 classified as long-term. During the nine months ended June 30, 2019, 498,452 shares of the Company’s common stock have been issued to satisfy $1,450,000 of this note. As of June 30, 2019, $278,282 of this note remains outstanding including $253,282 in accrued interest and fees. Subsequent to June 30, 2019 the balance of this loan was paid with the Company’s Common stock and reclassified as long-term. On June 17, 2019, the Company issued a note payable to an unrelated third party, for $1,528,000. This note carries interest of 10% and is due after 18 months. As of June 30, 2019, $1,533,527 of this note remains outstanding including $5,527 in accrued interest. Subsequent to June 30, 2019 $745,352 of a short-term note was paid with the Company’s Common Stock and reclassified as long-term.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Stockholders' Equity	NOTE 15 – STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 10,000,000 shares of Preferred Stock, $0.001 par value. As of December 31, 2018, and September 30, 2018, there were 3,110,718 and 2,914,168 shares issued and outstanding, respectively. Series 1 Preferred Stock For the nine months ended June 30, 2019, 196,550 shares of Series 1 Preferred Stock were issued to pay $1,965,500 worth of dividends to holders of Series 1 Preferred Stock. As of June 30, 2019, and September 30, 2018, there were 2,110,718 and 1,914,168 shares of Series 1 Preferred Stock issued and outstanding, respectively. Series A Preferred stock During the nine-month periods ended June 30, 2019 and 2018, the Company did not issue any Series A Preferred Stock. As of June 30, 2019, and September 30, 2018, there were 1,000,000 shares of Series A Preferred Stock issued and outstanding. Series B Preferred Stock On March 22, 2019, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with an unaffiliated institutional investor (the “Investor”), pursuant to which the Company agreed to issue to the Investor 2,500 shares of common stock, a warrant to purchase 25,000 shares of common stock and 2,100 shares of Series B Preferred Stock, stated value $500 per share. The Series B Preferred Stock has a maturity date of one year from the issuance date and the Company has agreed to pay dividends on the outstanding shares of Series B Preferred at the rate equal to 7.5% per annum (increasing by 10% upon the occurrence of each trigger (or default) event). Dividends are payable on the date the shares of Series B Preferred are converted or on maturity. The dividends must be paid in cash or, in certain circumstances, may be paid in shares of Common Stock. As of June 30, 2019, 1,050 shares of Series B Preferred Stock, 2,500 shares of Common Stock, and a Series B warrant to purchase 25,000 shares of common stock were issued for gross proceeds of $500,000. After deducting offering expenses of $25,000 the Company received $475,000 in net proceeds. During the three months ended June 30, 2019, the Company issued 1,384,485 (175,562 as adjusted for the reverse stock split) shares of common stock to convert 700 shares of Series B Preferred Stock and recognized $130,190 on the amortized deemed dividend. On June 10, 2019, the Company settled its litigation with the Investor to cancel all outstanding Series B Preferred Stock and Series B Warrants for the sum of $1,000,000, As of June 30, 2019, no shares of Series B Preferred Stock are issued or outstanding. The sum of $666,667 has been recognized as other loss and associated legal costs have been expensed in this quarter. Common Stock The Company is authorized to issue 20,000,000 shares of common stock, $0.001 par value. As of June 30, 2019, there were 2,594,239 shares issued and outstanding and at September 30, 2018, there were 1,621,719 shares issued and outstanding. During the nine months ended June 30, 2019, 703,494 shares of the Company’s common stock have been issued to satisfy $1,823,673 of a short-term note payable and interest, 25,126 shares were issued in a Subscription Rights Offering (See below), 27,953 shares were issued and held in trust and 34,547 were issued upon sale in an At-the-Market Offering Agreement(See below), and 2,500 were issued in a Securities Purchase Agreement (See above), 175,562 were issued upon the conversion of Series B Preferred Stock(see above), and 3,338 shares were issued to found up partial shares in the reverse stock split (see Note 1). Subscription Rights Offering On November 26, 2018, Cemtrex, Inc. (the “Company”) commenced a rights offering to its stockholders (“Rights Offering”). Pursuant to the Rights Offering, the Company has distributed, at no charge to holders of record of the Company’s common stock and series 1 warrants as of November 19, 2018 (the “Record Date”), non-transferable subscription rights to purchase up to an aggregate of $2,700,000 worth of shares of common stock, at a purchase price equal to the lesser of (i) $1.06 per share (in which case 2,547,170 shares may be sold), or (ii) 95% of the volume weighted average price of the Company’s common stock for the five trading day period through and including December 19, 2018, which is the initial expiration date of the Rights Offering, all as set forth in the Prospectus Supplement filed on November 21, 2018 with the Securities and Exchange Commission (the “Prospectus Supplement”). On December 19, 2018 the price was set at $0.75 per share and the expiration date was extended to December 21, 2018. Each stockholder of record on the Record Date received one right for each one share of common stock held by the stockholder, and each series 1 warrant holder of record on the Record Date received one right for every ten shares for which their warrant is exercisable. Each right entitles the holder to purchase one share of the Company’s common stock, subject to proration. In connection with the Rights Offering, the Company entered into a Dealer-Manager Agreement (the “Agreement”) with Advisory Group Equity Services, Ltd. Doing business as RHK Capital (“RHK”). As of June 30, 2019, 201,002 (25,126, as adjusted for the reverse stock split) shares of common stock were issued for gross proceeds of $150,721. After deducting offering expenses of $12,027 the Company received $138,694 in net proceeds. At-the-Market Offering Agreement On January 28, 2019,the “Company entered into an At-the-Market Offering Agreement (the “Agreement”) with Advisory Group Equity Services, Ltd. Doing business as RHK Capital (the “Manager”), pursuant to which the Manager will act as the Company’s sales agent with respect to the issuance and sale of up to $2,000,000 of the Company’s shares of common stock, par value $0.001 per share (the “Shares”), from time to time in an at-the-market public offering (the “Offering”). Sales of the Shares, through the Manager, will be made directly on The NASDAQ Capital Market, on any other existing trading market for our common stock or to or through a market maker. The Manager may also sell the Shares in privately negotiated transactions, provided that the Manager receives our prior written approval for any sales in privately negotiated transactions. The Company will pay the Manager a commission equal to 3.0% of the gross proceeds from the sale of the Shares pursuant to the Sales Agreement. As of June 30, 2019, 223,628 (27,953 as adjusted for the reverse stock split) shares of common stock were issued and are held in trust. During the nine months ended June 30, 2019, 276,372 (34,547 as adjusted for the reverse stock split) were issued for gross proceeds of $209,974. After deducting offering expenses of $6,296 the Company received $203,679 in net proceeds.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	NOTE 16 – SHARE-BASED COMPENSATION For the three months ended June 30, 2019 and 2018, the Company recognized $39,983 and zero of share-based compensation expense on its outstanding options, respectively. For the nine months ended June 30, 2019 and 2018, the Company recognized $112,200 and zero of share-based compensation expense on its outstanding options, respectively. As of June 30, 2018, $76,375 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.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 17 – COMMITMENTS AND CONTINGENCIES The Company has moved its corporate activities to New York City with a lease of 1,000 square feet of office space at a rate of $13,000 per month that expires June 30, 2020. The Company’s IT segment leases (i) approx. 5,000 square feet of office and warehouse space in Liverpool, New York from a third party on a month to month lease at a monthly rent of $2,200, (ii) approximately 25,000 square feet of warehouse space in Manchester, PA from a third party in a seven year lease at a monthly rent of $7,300 expiring on December 13, 2022, (iii) approximately 43,000 square feet of office and warehouse space in York, PA from a third party in a seven year lease at a monthly rent of $21,825 expiring on December 13, 2022, (iv) approximately 15,500 square feet of warehouse space in Emigsville, PA from a third party in a one year lease at a monthly rent of $4,555 expiring on August 31, 2019. The Company’s EM segment owns a 70,000 square-foot manufacturing building in Neulingen. The EM segment also leases (i) a 10,000 square foot manufacturing facility in Sibiu, Romania from a third party in a ten-year lease at a monthly rent of $9,363 (€8,000) expiring on May 31, 2029. The Company’s AT segment leases (i) approximately 6,700 square feet of office and warehouse space in Pune, India from a third party in an eighteen-month lease at a monthly rent of $6,265 (INR454,365) expiring on September 6, 2019, (ii) approximately 27,000 square feet of office and warehouse space in Hauppauge, New York from a third party in a five-year lease at a monthly rent of $25,480 expiring on April 30, 2020, (iii) approximately 9,400 square feet of office and warehouse space in Southampton, England in a fifteen-year lease with at a monthly rent of $87,745 (£69,250) which expires on March 24, 2031 and contains provisions to terminate in 2021 and 2026.

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 19 - SUBSEQUENT EVENTS Cemtrex has evaluated subsequent events up to the date the condensed consolidated financial statements were issued. Cemtrex concluded that the following subsequent events have occurred and require recognition or disclosure in the condensed consolidated financial statements. On July 1, 2019, the Company entered into a Securities Purchase Agreement relating to the public offering of 224,215 shares (the “Shares”) of the Company’s common stock, par value $0.001 per share, all of which were sold by the Company (the “Offering”) to an accredited investor. The Offering price of the Shares was $2.23 per share. After offering expenses and a 5% commission paid to the Company’s placement agent, the Company received net proceeds of approximately $467,500 from the Offering. In July and August of 2019, the Company issued 548,655 shares of Common Stock to satisfy $1,023,634 worth of notes payable and accrued interest. On August 15, 2019 the Company closed on the sale of its subsidiaries ROB Cemtrex GmbH, ROB Systems Srl, ROB Cemtrex Assets UG, ROB Cemtrex Logistics GmbH for €6,367,199.

Interim Statement Presentation

Interim Statement Presentation (Policies)	9 Months Ended
	Jun. 30, 2019
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, 2018 (“2018 Annual Report”) of Cemtrex Inc. (“Cemtrex” or the “Company”). 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. The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries (Griffin Filters LLC, MIP Cemtrex Inc., Cemtrex Advanced Technologies Inc., Cemtrex Ltd., Cemtrex Technologies Pvt. Ltd., ROB Cemtrex GmbH, ROB Systems Srl, ROB Cemtrex Assets UG, ROB Cemtrex Logistics GmbH, and Advanced Industrial Services, Inc. and Vicon Industries, Inc. and its subsidiaries, Telesite USA, IQInVision, Vicon Industries Ltd., Vicon Deutschland GmbH, and Vicon Systems, Ltd. All inter-company balances and transactions have been eliminated in consolidation.
Significant Accounting Policies and Recent Accounting Pronouncements	Significant Accounting Policies and Recent 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, 2018, includes a summary of the significant accounting policies used in the preparation of the consolidated financial statements. Recently Adopted Accounting Pronouncements Adoption of ASC 606 Effective October 1, 2018, the Company adopted ASC 606 using the modified retrospective approach for all of its contracts. Following the adoption of ASC 606, the Company continues to recognize revenue at a point-in-time when control of goods transfers to the customer. This is consistent with the Company’s previous revenue recognition accounting policy under which the Company recognized revenue when title and risk of loss pass to the customer and collectability was reasonably assured. ASC 606 did not impact the Company’s presentation of revenue on a gross or net basis. The Company recognizes contract revenue from the sales of services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly. In addition, there was no impact of adoption on the statement of operations or balance sheet as of June 30, 2018 or for the nine months then ended. The Company expects the impact of adopting the new revenue standard to be immaterial to net income on an ongoing basis. Revenue Recognition The Company recognizes revenue from sales of services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly at the point in time when the performance obligations in the contract are met, which is when the customer obtains control of such products and typically occurs upon delivery depending on the terms of the underlying contracts. Revenue is measured as the amount of consideration expected to be received in exchange for transferring goods or providing services. In some instances, the Company enters into contracts with customers that contain multiple performance obligations to deliver volumes of co-products over a contractual period of less than 12 months. The Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognizes the related revenue as control of each individual product is transferred to the customer in satisfaction of the corresponding performance obligation. Recently Issued Accounting Standards In February 2016, The FASB issued ASU 2016-02 (Topic 842), “Leases”. ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company will adopt this standard starting October 1, 2019. The Company does not believe adoption will have a material effect on its financial position. Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period presentation.

Loss Per Common Share (Tables)

Loss Per Common Share (Tables)	9 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Common Stock Equivalents Excluded from Computation of Diluted Loss Per Share	The following table represents common stock equivalents that were excluded from the computation of diluted loss per share for the three and nine months ended June 30, 2019 and 2018, because the effect of their inclusion would be anti-dilutive. For the three and nine months ended June 30, (unaudited) 2019 2018 Options 79,111 79,687 Warrants 433,965 433,965 513,076 513,652

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables summarize the Company’s segment information: For the three months ended For the nine months ended June 30, June 30, 2019 2018 2019 2018 Revenues from external customers Advanced Technologies 6,528,484 300,338 $ 13,924,097 $ 931,009 Electronics Manufacturing 11,003,706 11,216,531 33,130,143 41,874,472 Industrial Technology 4,919,860 7,647,445 16,289,851 29,154,029 Total revenues 22,452,050 19,164,314 $ 63,344,091 $ 71,959,510 Gross profit Advanced Technologies 2,528,338 63,539 $ 5,831,813 $ 545,098 Electronics Manufacturing 4,470,216 4,694,457 13,579,805 15,938,503 Industrial Technology 1,573,022 2,505,419 5,604,472 8,811,636 Total gross profit 8,571,576 7,263,415 $ 25,016,090 $ 25,295,237 Operating (loss) income Advanced Technologies (391,053 ) (1,344,211 ) $ (4,058,782 ) $ (1,154,348 ) Electronics Manufacturing 91,175 370,696 (69,703 ) 644,845 Industrial Technology (163,944 ) (257,268 ) (934,125 ) 309,934 Total operating (loss) income (463,822 ) (1,230,783 ) $ (5,062,610 ) $ (199,569 ) Other income (expense) Advanced Technologies (351,466 ) 18 $ (545,851 ) $ 8,061 Electronics Manufacturing 11,983 (310,296 ) (33,989 ) (39,127 ) Industrial Technology (1,821,961 ) (263,145 ) (2,263,211 ) (316,472 ) Total other income (expense) (2,161,444 ) (573,423 ) $ (2,843,051 ) $ (347,538 ) Depreciation and Amortization Advanced Technologies 245,248 - $ 1,112,240 $ - Electronics Manufacturing 705,611 425,904 1,529,309 1,300,828 Industrial Technology 548,200 473,029 1,492,414 1,282,817 Total depreciation and amortization 1,499,059 898,933 $ 4,133,963 $ 2,583,645

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Jun. 30, 2019
Receivables [Abstract]
Schedule of Accounts Receivables, Net	Trade receivables, net consist of the following: June 30, September 30, 2019 2018 Accounts receivable $ 16,426,107 $ 14,244,363 Allowance for doubtful accounts (298,708 ) (298,708 ) $ 16,127,399 $ 13,945,655

Inventory, Net (Tables)

Inventory, Net (Tables)	9 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory, Net	Inventory, net, consist of the following: June 30, September 30, 2019 2018 Raw materials $ 9,135,022 $ 8,654,497 Work in progress 1,952,284 1,412,828 Finished goods 5,629,301 2,298,081 16,716,607 12,365,406 Less: Allowance for inventory obsolescence (985,479 ) (1,010,948 ) Inventory –net of allowance for inventory obsolescence $ 15,731,128 $ 11,354,458

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment	Property and equipment are summarized as follows: June 30, September 30, 2019 2018 Land $ 1,241,720 $ 1,063,715 Building 5,192,036 5,321,926 Furniture and office equipment 2,655,049 2,685,315 Computers and software 7,119,285 6,762,046 Trade show display 89,330 - Machinery and equipment 28,344,259 22,102,390 44,641,679 37,935,392 Less: Accumulated depreciation (20,233,031 ) (10,634,738 ) Property and equipment, net $ 24,408,648 $ 27,300,654

Organization and Plan of Oper_2

Organization and Plan of Operations (Details Narrative) - Vicon Industries, Inc. [Member] - USD ($)	May 13, 2019	Mar. 23, 2018
Reverse split		1-for-8 reverse split
Number of common stock shares purchased		7,284,824
Warrants to purchase common stock		1,500,000
Ownership percentage	70.00%	46.00%
Number of share exchanged during period		1,012,625
Number of shares issued for acquisition	15,000,000
Number of shares issued for acquisition, value	$ 300,000

Loss Per Common Share - Schedul

Loss Per Common Share - Schedule of Common Stock Equivalents Excluded From Computation of Diluted Loss Per Share (Details) - shares	9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Common stock equivalents that were excluded from the computation of diluted loss per share	513,076	513,652
Options [Member]
Common stock equivalents that were excluded from the computation of diluted loss per share	79,111	79,687
Warrant [Member]
Common stock equivalents that were excluded from the computation of diluted loss per share	433,965	433,965

Segment Information (Details Na

Segment Information (Details Narrative)	9 Months Ended
	Jun. 30, 2019Segments
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues	$ 22,452,050	$ 19,164,314	$ 63,344,091	$ 71,959,510
Gross profit	8,571,576	7,263,415	25,016,090	25,295,237
Operating (loss) income	(463,822)	(1,230,783)	(5,062,610)	(199,569)
Other income (expense)	(2,161,444)	(573,423)	(2,843,051)	(347,538)
Depreciation and Amortization	1,499,059	898,933	4,271,421	2,583,645
Advanced Technologies [Member]
Revenues	6,528,484	300,338	13,924,097	931,009
Gross profit	2,528,338	63,539	5,831,813	545,098
Operating (loss) income	(391,053)	(1,344,211)	(4,058,782)	(1,154,348)
Other income (expense)	(351,466)	18	(545,851)	8,061
Depreciation and Amortization	245,248		1,112,240
Electronics Manufacturing [Member]
Revenues	11,003,706	11,216,531	33,130,143	41,874,472
Gross profit	4,470,216	4,694,457	13,579,805	15,938,503
Operating (loss) income	91,175	370,696	(69,703)	644,845
Other income (expense)	11,983	(310,296)	(33,989)	(39,127)
Depreciation and Amortization	705,611	425,904	1,529,309	1,300,828
Industrial Technology [Member]
Revenues	4,919,860	7,647,445	16,289,851	29,154,029
Gross profit	1,573,022	2,505,419	5,604,472	8,811,636
Operating (loss) income	(163,944)	(257,268)	(934,125)	309,934
Other income (expense)	(1,821,961)	(263,145)	(2,263,211)	(316,472)
Depreciation and Amortization	$ 548,200	$ 473,029	$ 1,492,414	$ 1,282,817

Restricted Cash (Details Narrat

Restricted Cash (Details Narrative) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Cash and Cash Equivalents [Abstract]
Restricted cash	$ 873,293	$ 1,342,163
Accrued expenses	$ 110,858	$ 104,987

Accounts Receivable, Net - Sche

Accounts Receivable, Net - Schedule of Accounts Receivables, Net (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Receivables [Abstract]
Accounts receivable	$ 16,426,107	$ 14,244,363
Allowance for doubtful accounts	(298,708)	(298,708)
Accounts receivables, net, total	$ 16,127,399	$ 13,945,655

Inventory, Net - Schedule of In

Inventory, Net - Schedule of Inventory, Net (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 9,135,022	$ 8,654,497
Work in progress	1,952,284	1,412,828
Finished goods	5,629,301	2,298,081
Inventory, gross	16,716,607	12,365,406
Less: Allowance for inventory obsolescence	(985,479)	(1,010,948)
Inventory - net of allowance for inventory obsolescence	$ 15,731,128	$ 11,354,458

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,636,517	$ 861,815	$ 4,248,075	$ 2,583,465

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Details) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Property and equipment, gross	$ 44,641,679	$ 37,935,392
Less: Accumulated depreciation	(20,233,031)	(10,634,738)
Property and equipment, net	24,408,648	27,300,654
Land [Member]
Property and equipment, gross	1,241,720	1,063,715
Building [Member]
Property and equipment, gross	5,192,036	5,321,926
Furniture and Office Equipment [Member]
Property and equipment, gross	2,655,049	2,685,315
Computers and Software [Member]
Property and equipment, gross	7,119,285	6,762,046
Trade Show Display [Member]
Property and equipment, gross	89,330
Machinery and Equipment [Member]
Property and equipment, gross	$ 28,344,259	$ 22,102,390

Prepaid and Other Current Ass_2

Prepaid and Other Current Assets (Details Narrative) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments on inventory purchases	$ 935,782	$ 1,026,441
Other assets, current	1,553,690	1,115,201
Other receivables	$ 1,991,354	$ 1,991,354

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Jun. 30, 2019	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other assets	$ 4,584,547	$ 3,093,607
Rent security	74,125	126,078
Deferred tax assets	3,361,529	$ 2,967,529
Other assets	$ 1,148,893

Short-Term Liabilities (Details

Short-Term Liabilities (Details Narrative)	Sep. 21, 2018USD ($)	May 11, 2018USD ($)	Feb. 12, 2018USD ($)	Nov. 15, 2017USD ($)	Aug. 19, 2019USD ($)shares	Jul. 31, 2019shares	Jun. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)	Jun. 30, 2018	Feb. 12, 2018EUR (€)
Revolving lines of credit							$ 2,762,460
Current portion of long-term liabilities							1,644,020
Subsequent Event [Member]
Number of shares issued, shares | shares					548,655	548,655
Unrelated Third Party [Member]
Debt instrument, interest rate, stated percentage		8.00%		8.00%
Debt due description		due after 18 months		due after 18 months
Note payable		$ 1,725,000		$ 2,300,000			278,282	$ 1,475,000
Accrued interest and fees							$ 253,282
Number of shares issued, shares | shares							498,452
Number of shares issued, value							$ 1,450,000
Unrelated Third Party [Member] | Notes Payable [Member]
Note payable							1,553,994
Accrued interest and fees							$ 202,757
Number of shares issued, shares | shares							205,039
Number of shares issued, value							$ 373,763
Unrelated Third Party [Member] | Notes Payable [Member] | Subsequent Event [Member]
Reclassified to long term liability notes payable					$ 745,352
NIL Funding Corporation [Member] | Term Loan Agreement [Member] | Vicon Industries, Inc. [Member]
Debt instrument, interest rate, stated percentage	8.95%
Loan balance							5,500,000
Note payable	$ 5,600,000
Maturity date	Mar. 30, 2020
ROB Cemtrex GmbH [Member]
Secured debt			$ 3,680,079
Debt instrument, interest rate, stated percentage									1.033%
Debt due description			Payable on January 1, 2020
Loan balance							$ 3,293,156
ROB Cemtrex GmbH [Member] | EURIBOR [Member]
Debt instrument, interest rate, stated percentage			1.25%							1.25%
ROB Cemtrex GmbH [Member] | EUR [Member]
Secured debt | €										€ 3,000,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	Dec. 30, 2018USD ($)ft²	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2018USD ($)
Monthly rental		$ 0	$ 30,000	$ 30,000	$ 60,000
Due from related parties		266,124		266,124		$ 165,220
Due to related parties		$ 155,600		$ 155,600
Aron Govil [Member]
Area of office leases | ft²	8,000
Monthly rental	$ 10,000

Long-Term Liabilities (Details

Long-Term Liabilities (Details Narrative)

May 11, 2018USD ($)

May 01, 2018USD ($)

Nov. 15, 2017USD ($)

Dec. 15, 2015USD ($)

Dec. 15, 2015USD ($)

Mar. 01, 2014USD ($)

Oct. 31, 2013USD ($)

Aug. 19, 2019USD ($)shares

Jul. 31, 2019shares

Jun. 30, 2019USD ($)shares

Jun. 17, 2019USD ($)

Sep. 30, 2018USD ($)

May 01, 2018EUR (€)

Oct. 31, 2013EUR (€)

Short term debt

$ 14,008,278

$ 10,913,703

Notes payable

2,591,616

276,639

Subsequent Event [Member]

Number of shares issued, shares | shares

548,655

548,655

ROB Cemtrex GmbH [Member]

Payments to acquire businesses and interest in affiliates

$ 2,799,411

Business acquisition funded beginning operations

1,207,089

Unrelated Third Party [Member]

Debt instrument interest rate

8.00%

8.00%

Long term liabilities

225,000

Notes payable

1,533,527

Interest payable

5,527

Note payable

$ 1,725,000

$ 2,300,000

$ 278,282

$ 1,475,000

Debt due description

due after 18 months

due after 18 months

Number of shares issued, shares | shares

498,452

Number of shares issued, value

$ 1,450,000

Accrued interest and fees

253,282

Notes Payable Due on October 30, 2021 [Member] | Sparkasse Bank of Germany [Member]

Loans payable to bank

$ 4,006,500

Debt instrument interest rate

4.95%

4.95%

Debt instrument maturity date

Oct. 30, 2021

Long term liabilities

1,139,355

Short term debt

472,352

Notes Payable Due on October 30, 2021 [Member] | Sparkasse Bank of Germany [Member] | EUR [Member]

Loans payable to bank | €

€ 3,000,000

Notes Payable Due on December 15, 2022 [Member] | Advanced Industrial Services, Inc [Member]

Payments to acquire businesses and interest in affiliates

$ 5,000,000

Notes Payable Due on December 15, 2022 [Member] | Fulton Bank [Member]

Loans payable to bank

$ 5,250,000

$ 5,250,000

Debt instrument interest rate

4.45%

4.45%

Debt instrument maturity date

Dec. 15, 2022

Long term liabilities

2,792,590

Short term debt

610,882

Notes Payable Due on December 15, 2022 [Member] | Fulton Bank [Member] | LIBOR [Member]

Debt instrument, basis spread on variable rate

2.25%

Notes Payable Due on December 15, 2020 [Member] | Advanced Industrial Services, Inc [Member]

Debt instrument maturity date

Dec. 15, 2020

Notes Payable Due on December 15, 2020 [Member] | Fulton Bank [Member]

Loans payable to bank

$ 620,000

$ 620,000

Business acquisition funded beginning operations

$ 620,000

Debt instrument interest rate

4.20%

4.20%

Long term liabilities

198,857

Short term debt

128,754

Notes Payable Due on December 15, 2020 [Member] | Fulton Bank [Member] | LIBOR [Member]

Debt instrument, basis spread on variable rate

2.00%

Notes Payable Due on May 1, 2023 [Member] | Advanced Industrial Services, Inc [Member]

Debt instrument maturity date

May 1, 2023

Notes Payable Due on May 1, 2023 [Member] | Fulton Bank [Member]

Loans payable to bank

$ 400,000

Debt instrument interest rate

4.20%

4.20%

Long term liabilities

324,924

Short term debt

77,784

Notes Payable Due on May 1, 2023 [Member] | Fulton Bank [Member] | LIBOR [Member]

Debt instrument, basis spread on variable rate

2.00%

Mortgage Payable [Member] | ROB Cemtrex GmbH [Member]

Long term liabilities

3,505,905

Short term debt

239,046

Participating mortgage loans, mortgage obligations, amount

$ 5,500,400

Mortgage loans , periodic payment terms

P17Y

Mortgage loans , interest rate

3.00%

Mortgage Payable [Member] | EUR [Member] | ROB Cemtrex GmbH [Member]

Participating mortgage loans, mortgage obligations, amount | €

€ 4,000,000

Notes Payable [Member] | Advanced Industrial Services, Inc [Member]

Long term liabilities

126,939

Short term debt

$ 92,484

Debt maturity, description

Upon acquisition of AIS, the Company assumed a promissory note related to the purchase of shares from a former shareholder in 2011. The note requires ten annual payments of principal plus interest at treasury bill rates. The note matures in 2022.

Notes Payable [Member] | Unrelated Third Party [Member]

Debt instrument interest rate

10.00%

Notes payable

$ 1,528,000

Notes Payable [Member] | Unrelated Third Party [Member] | Subsequent Event [Member]

Reclassified to long term liability notes payable

$ 745,352

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative)	Jun. 10, 2019USD ($)	Mar. 22, 2019$ / sharesshares	Mar. 22, 2019$ / sharesshares	Jan. 28, 2019$ / sharesshares	Dec. 19, 2018$ / shares	Nov. 26, 2018USD ($)d$ / sharesshares	Jun. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2018USD ($)	Sep. 30, 2018$ / sharesshares
Preferred stock, shares authorized							10,000,000	10,000,000		10,000,000
Preferred stock, par or stated value per share | $ / shares							$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares issued							3,110,718	3,110,718		2,914,168
Preferred stock, shares outstanding							3,110,718	3,110,718		2,914,168
Proceeds from issuance of offering | $								$ 490,237
Common stock, shares authorized							20,000,000	20,000,000		20,000,000
Common stock, par or stated value per share | $ / shares							$ 0.001	$ 0.001		$ 0.001
Common stock, shares, issued							2,594,239	2,594,239		1,621,719
Common stock, shares, outstanding							2,594,239	2,594,239		1,621,719
At-the-Market Offering Agreement [Member]
Number of stock shares issued								34,547
Securities Purchase Agreement [Member]
Number of stock shares issued								2,500
Subscription Rights Offering [Member]
Sales of stock, price per share | $ / shares					$ 0.75	$ 1.06
Sales of stock, shares						2,547,170
Weighted average price, percentage						95.00%
Debt instrument trading days | d						5
Debt instrument expire date					Dec. 21, 2018
Subscription Rights Offering [Member] | Maximum [Member]
Proceeds from issuance of offering | $						$ 2,700,000
Short-Term Note Payable [Member] | Advisory Group Equity Services, Ltd [Member]
Number of stock shares issued								201,002
Number of stock shares issued, value | $								$ 150,721
Offering expenses | $							$ 12,027	12,027
Net proceeds from issuance of offering | $								$ 138,694
Short-Term Note Payable [Member] | Advisory Group Equity Services, Ltd [Member] | RHK Capital [Member]
Number of stock shares issued								276,372
Proceeds from issuance of offering | $								$ 209,974
Common stock, par or stated value per share | $ / shares				$ 0.001
Common stock, shares, issued				2,000,000			223,628	223,628
Offering expenses | $							$ 6,296	$ 6,296
Net proceeds from issuance of offering | $								$ 203,679
Percentage of commission of gross proceeds				3.00%
Short-Term Note Payable [Member] | Advisory Group Equity Services, Ltd [Member] | Before Reverse Stock Split [Member]
Number of stock shares issued								25,125
Short-Term Note Payable [Member] | Advisory Group Equity Services, Ltd [Member] | Before Reverse Stock Split [Member] | RHK Capital [Member]
Number of stock shares issued								34,547
Common stock, shares, issued							27,953	27,953
Subscription Rights Offering [Member]
Number of stock shares issued								25,126
Held in Trust [Member]
Number of stock shares issued								27,953
Issued upon Conversion of Series B Preferred Stock [Member]
Number of stock shares issued								175,562
Issued to Found up Partial Shares [Member]
Number of stock shares issued								3,338
Short-Term Note Payable [Member]
Number of stock shares issued								703,494
Number of stock shares issued, value | $								$ 1,823,673
Series 1 Preferred Stock [Member]
Preferred stock, shares authorized							3,000,000	3,000,000		3,000,000
Preferred stock, par or stated value per share | $ / shares							$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares issued							2,110,718	2,110,718		1,914,168
Preferred stock, shares outstanding							2,110,718	2,110,718		1,914,168
Shares of preferred stock for dividends								196,550
Dividends paid to preferred shareholders | $								$ 1,965,500
Series A Preferred Stock [Member]
Preferred stock, shares authorized							1,000,000	1,000,000		1,000,000
Preferred stock, par or stated value per share | $ / shares							$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares issued							1,000,000	1,000,000		1,000,000
Preferred stock, shares outstanding							1,000,000	1,000,000		1,000,000
Series B Preferred Stock [Member]
Preferred stock, shares issued
Preferred stock, shares outstanding
Number of stock shares issued		2,500					1,384,485
Warrants to purchase common stock		25,000	25,000
Conversion of stock, shares issued		2,100
Shares issued, price per share | $ / shares		$ 500	$ 500
Conversion of stock, shares converted							700
Amortized deemed dividend | $							$ 130,190
Number of shares repurchased during period, value | $	$ 1,000,000
Legal costs | $	$ 666,667
Series B Preferred Stock [Member] | Before Reverse Stock Split [Member]
Number of stock shares issued							175,562
Series B Preferred Stock [Member] | Unaffiliated Institutional Investor [Member]
Number of stock shares issued								1,050
Warrants to purchase common stock							2,500	2,500
Conversion of stock, shares issued								25,000
Mezzaine equity, maturity term			1 year
Payment of dividend percentage			7.50%
Increase in percentage based on occurrence of events			10.00%
Gross proceeds from issuance of shares | $								$ 500,000
Stock offering expenses | $								25,000
Proceeds from issuance of offering | $								$ 475,000

Share-Based Compensation (Detai

Share-Based Compensation (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Payment Arrangement [Abstract]
Share-based compensation expense	$ 39,983	$ 0	$ 112,200	$ 0
Unrecognized compensation cost		$ 76,375		$ 76,375
Unrecognized compensation expense, expected to be recognized period			2 years

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	6 Months Ended		9 Months Ended
	Jun. 30, 2019USD ($)ft²	Jun. 30, 2019EUR (€)ft²	Jun. 30, 2019USD ($)ft²	Jun. 30, 2019EUR (€)ft²	Jun. 30, 2019INR (₨)ft²
Commitments and Contingencies Disclosure [Line Items]
Area of land	1,000	1,000	1,000	1,000	1,000
Lease and rental expense per month | $			$ 130,000
Lease expiration date			Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2020
Industrial Technology [Member] | Office and Warehouse Space [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	5,000	5,000	5,000	5,000	5,000
Lease and rental expense per month | $			$ 2,200
Industrial Technology [Member] | Warehouse One [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	25,000	25,000	25,000	25,000	25,000
Lease and rental expense per month | $			$ 7,300
Lease expiration date			Dec. 13, 2022	Dec. 13, 2022	Dec. 13, 2022
Lease term	7 years	7 years	7 years	7 years	7 years
Industrial Technology [Member] | Office and Warehouse Space One [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	43,000	43,000	43,000	43,000	43,000
Lease and rental expense per month | $			$ 21,825
Lease expiration date			Dec. 13, 2022	Dec. 13, 2022	Dec. 13, 2022
Lease term	7 years	7 years	7 years	7 years	7 years
Industrial Technology [Member] | Warehouse Two [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	15,500	15,500	15,500	15,500	15,500
Lease and rental expense per month | $			$ 4,555
Lease expiration date			Aug. 31, 2019	Aug. 31, 2019	Aug. 31, 2019
Lease term	1 year	1 year	1 year	1 year	1 year
Electronics Manufacturing Services Group [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	70,000	70,000	70,000	70,000	70,000
Electronics Manufacturing [Member] | Manufacturing Facility [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	10,000	10,000	10,000	10,000	10,000
Lease and rental expense per month | $			$ 9,363
Lease expiration date			May 31, 2029	May 31, 2029	May 31, 2029
Lease term	10 years	10 years	10 years	10 years	10 years
Electronics Manufacturing [Member] | Manufacturing Facility [Member] | EUR [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease and rental expense per month | €				€ 8,000
Advanced Technologies [Member] | Office and Warehouse Space [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	6,700	6,700	6,700	6,700	6,700
Lease and rental expense per month | $			$ 6,265
Lease expiration date			Sep. 6, 2019	Sep. 6, 2019	Sep. 6, 2019
Advanced Technologies [Member] | Office and Warehouse Space [Member] | INR [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease and rental expense per month | ₨					₨ 454,365
Advanced Technologies [Member] | Office and Warehouse Space One [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	27,000	27,000	27,000	27,000	27,000
Lease and rental expense per month | $	$ 25,480
Lease expiration date	Apr. 30, 2020	Apr. 30, 2020
Lease term	5 years	5 years	5 years	5 years	5 years
Advanced Technologies [Member] | Office and Warehouse Space Two [Member]
Commitments and Contingencies Disclosure [Line Items]
Area of land	9,400	9,400	9,400	9,400	9,400
Lease and rental expense per month | $	$ 87,745
Lease expiration date	Mar. 24, 2031	Mar. 24, 2031
Lease term	15 years	15 years	15 years	15 years	15 years
Advanced Technologies [Member] | Office and Warehouse Space Two [Member] | EUR [Member]
Commitments and Contingencies Disclosure [Line Items]
Lease and rental expense per month | €		€ 69,250

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Aug. 15, 2019EUR (€)	Jul. 02, 2019USD ($)$ / sharesshares	Aug. 19, 2019USD ($)shares	Jul. 31, 2019USD ($)shares	Jun. 30, 2019USD ($)$ / sharesshares	Jun. 30, 2018USD ($)	Sep. 30, 2018$ / shares
Common stock, par or stated value per share | $ / shares					$ 0.001		$ 0.001
Proceeds from issuance of offering | $					$ 490,237
Securities Purchase Agreement [Member]
Number of common stock shares issued | shares					2,500
Subsequent Event [Member]
Number of common stock shares issued | shares			548,655	548,655
Notes payable | $			$ 1,023,634	$ 1,023,634
Subsequent Event [Member] | ROB Cemtrex GmbH, ROB Systems Srl, ROB Cemtrex Assets UG, ROB Cemtrex Logistics GmbH [Member]
Sale of stock | €	€ 6,367,199
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Number of common stock shares issued | shares		224,215
Common stock, par or stated value per share | $ / shares		$ 0.001
Shares issued, price per share | $ / shares		$ 2.23
Percentage of commission paid to placement agent		5.00%
Proceeds from issuance of offering | $		$ 467,500