SEC Info - Cemtrex Inc - ‘10-K/A’ for 9/30/15

Amendment to Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Form 10-K                              HTML    342K 
 2: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML     39K 
                Liquidation or Succession                                        
 3: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     18K 
 4: EX-4.2      Instrument Defining the Rights of Security Holders  HTML     22K 
 5: EX-14.1     Code of Ethics                                      HTML     61K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
16: R1          Document And Entity Information                     HTML     53K 
17: R2          Consolidated Balance Sheets                         HTML    107K 
18: R3          Consolidated Balance Sheets [Parenthetical]         HTML     36K 
19: R4          Consolidated Statements of Operations and           HTML     75K 
                Comprehensive Income                                             
20: R5          Consolidated Statements of Shareholders' Equity     HTML     54K 
21: R6          Consolidated Statements of Cash Flows               HTML    100K 
22: R7          Organization and Plan of Operations                 HTML     27K 
23: R8          Basis of Presentation and Critical Accounting       HTML    122K 
                Policies                                                         
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25: R10         Fair Value Measurements                             HTML     72K 
26: R11         Accounts Receivable, Net                            HTML     33K 
27: R12         Inventory, Net                                      HTML     36K 
28: R13         Property and Equipment                              HTML     41K 
29: R14         Prepaid and Other Current Assets                    HTML     22K 
30: R15         Convertible Notes Payable                           HTML     44K 
31: R16         Long-Term Liabilities                               HTML     27K 
32: R17         Business Combination                                HTML     38K 
33: R18         Related Party Transactions                          HTML     24K 
34: R19         Shareholders' Equity                                HTML     37K 
35: R20         Commitments and Contingencies                       HTML     26K 
36: R21         Income Tax Provision                                HTML     52K 
37: R22         Subsequent Events                                   HTML     27K 
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                Policies (Policies)                                              
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                Policies (Tables)                                                
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                Textual)                                                         
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                Policies (Details Textual)                                       
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60: R45         Business Combination (Details 1)                    HTML     30K 
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62: R47         Related Party Transactions (Details Textual)        HTML     27K 
63: R48         Shareholders' Equity (Details Textual)              HTML     63K 
64: R49         Commitments and Contingencies (Details Textual)     HTML     44K 
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67: R52         Subsequent Events (Details Textual)                 HTML     78K 
69: XML         IDEA XML File -- Filing Summary                      XML    115K 
68: EXCEL       IDEA Workbook of Financial Reports                  XLSX     73K 
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70: ZIP         XBRL Zipped Folder -- 0001144204-16-121189-xbrl      Zip    120K

‘R17’ — Business Combination

This is an IDEA Financial Report. [ Alternative Formats ]

BUSINESS COMBINATION

12 Months Ended

Sep. 30, 2015

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

NOTE 11 – BUSINESS COMBINATION

On October 31, 2013, the Company completed the acquisition of the privately held ROB Group, a leader in electronics manufacturing solutions located in Neulingen, Germany. The ROB Group, founded in 1989, consisted of 4 distinct operating companies, forming a complete electronics design, manufacturing, assembly, and cabling solutions provider that serves the electronics and cabling needs of some of the largest companies in the world in the Medical, Automation, Industrial, and Renewable Energy industries. ROB Group also has a manufacturing facility in Sibiu, Romania. ROB Cemtrex GmbH now operates as a subsidiary of Cemtrex, Inc..

The operating results of ROB Cemtrex GmbH from October 31, 2013 to September 30, 2014 are included in the accompanying Consolidated Statement of Operations. The Consolidated Balance Sheet as of September 30, 2014 reflects the acquisition of ROB Cemtrex GmbH, effective October 31, 2013. The acquisition date fair value of the total consideration transferred was $5.936 million, which consisted of the following:

Loan from bank		3,133,286
Loan from related party		2,803,012
Total Purchase Price	$	5,936,298

In accordance with Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805"), the total purchase consideration is allocated to the net tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values as of October 31, 2013 (the acquisition date). The purchase price was allocated based on the information currently available, and may be adjusted after obtaining more information regarding, among other things, asset valuations, liabilities assumed, and revisions of preliminary estimates.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date:

Inventories	$	4,941,350
Property and Equipment		981,593
Other long-term assets		13,355
Net assets acquired	$	5,936,298

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References + Details

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K/A’ Filing	Date	Other Filings

Filed on:	8/25/16
For Period end:	9/30/15	10-K
	9/30/14	10-K, 10-K/A
	10/31/13
		List all Filings

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Filing Submission 0001144204-16-121189 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Cemtrex Inc – ‘10-K/A’ for 9/30/15 – ‘R17’

On: Thursday, 8/25/16, at 3:41pm ET · For: 9/30/15 · Accession #: 1144204-16-121189 · File #: 1-37464

Previous ‘10-K’: ‘10-K’ on 12/21/15 for 9/30/15 · Next: ‘10-K’ on 12/28/16 for 9/30/16 · Latest: ‘10-K’ on 12/28/23 for 9/30/23

Amendment to Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

‘R17’ — Business Combination

This is an IDEA Financial Report. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Cemtrex Inc – ‘10-K/A’ for 9/30/15 – ‘R17’

On: Thursday, 8/25/16, at 3:41pm ET · For: 9/30/15 · Accession #: 1144204-16-121189 · File #: 1-37464

Previous ‘10-K’: ‘10-K’ on 12/21/15 for 9/30/15 · Next: ‘10-K’ on 12/28/16 for 9/30/16 · Latest: ‘10-K’ on 12/28/23 for 9/30/23

Amendment to Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘R17’ — Business Combination

This is an IDEA Financial Report. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Amendment to Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents