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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/05/21 Cemtrex Inc. 10-K 9/30/20 91:6.8M M2 Compliance LLC/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 592K
2: EX-3.14 Articles of Incorporation/Organization or Bylaws HTML 24K
3: EX-21.1 Subsidiaries List HTML 28K
4: EX-31.1 Certification -- §302 - SOA'02 HTML 31K
5: EX-31.2 Certification -- §302 - SOA'02 HTML 31K
6: EX-32.1 Certification -- §906 - SOA'02 HTML 27K
7: EX-32.2 Certification -- §906 - SOA'02 HTML 26K
14: R1 Document and Entity Information HTML 59K
15: R2 Consolidated Balance Sheets HTML 163K
16: R3 Consolidated Balance Sheets (Parenthetical) HTML 52K
17: R4 Consolidated Statements of Operations and HTML 150K
Comprehensive Income
18: R5 Consolidated Statements of Shareholders' Equity HTML 119K
19: R6 Consolidated Statements of Cash Flows HTML 197K
20: R7 Organization HTML 34K
21: R8 Basis of Presentation and Significant Accounting HTML 75K
Policies
22: R9 Purchased Assets and Investments HTML 29K
23: R10 Discontinued Operations HTML 41K
24: R11 Segment and Geographic Information HTML 56K
25: R12 Fair Value Measurements HTML 41K
26: R13 Restricted Cash HTML 27K
27: R14 Accounts Receivable, Net HTML 30K
28: R15 Inventory, Net HTML 31K
29: R16 Property and Equipment HTML 34K
30: R17 Leases HTML 50K
31: R18 Prepaid and Other Current Assets HTML 27K
32: R19 Other Assets HTML 27K
33: R20 Lines of Credit and Long-Term Liabilities HTML 49K
34: R21 Related Party Transactions HTML 29K
35: R22 Shareholders' Equity HTML 47K
36: R23 Share-Based Compensation HTML 41K
37: R24 Commitments and Contingencies HTML 30K
38: R25 Income Taxes HTML 62K
39: R26 Subsequent Events HTML 32K
40: R27 Basis of Presentation and Significant Accounting HTML 136K
Policies (Policies)
41: R28 Basis of Presentation and Significant Accounting HTML 39K
Policies (Tables)
42: R29 Discontinued Operations (Tables) HTML 43K
43: R30 Segment and Geographic Information (Tables) HTML 55K
44: R31 Fair Value Measurements (Tables) HTML 37K
45: R32 Accounts Receivable, Net (Tables) HTML 30K
46: R33 Inventory, Net (Tables) HTML 32K
47: R34 Property and Equipment (Tables) HTML 33K
48: R35 Leases (Tables) HTML 50K
49: R36 Lines of Credit and Long-Term Liabilities (Tables) HTML 42K
50: R37 Share-Based Compensation (Tables) HTML 41K
51: R38 Income Taxes (Tables) HTML 68K
52: R39 Basis of Presentation and Significant Accounting HTML 39K
Policies (Details Narrative)
53: R40 Basis of Presentation and Significant Accounting HTML 32K
Policies - Schedule of Estimated Useful Lives of
Assets (Details)
54: R41 Basis of Presentation and Significant Accounting HTML 29K
Policies - Schedule of Computation of Diluted Net
Loss Per Common Share as Anti-dilutive Effect
(Details)
55: R42 Basis of Presentation and Significant Accounting HTML 31K
Policies - Schedule of Foreign Currency Exchange
Rate (Details)
56: R43 Purchased Assets and Investments (Details HTML 66K
Narrative)
57: R44 Discontinued Operations - Schedule of Disposal HTML 68K
Groups, Including Discontinued Operations
(Details)
58: R45 Segment and Geographic Information (Details HTML 27K
Narrative)
59: R46 Segment and Geographic Information - Schedule of HTML 54K
Segment Information (Details)
60: R47 Segment and Geographic Information - Schedule of HTML 36K
Revenue from Product Sales and Services from its
Subsidiaries (Details)
61: R48 Fair Value Measurements (Details Narrative) HTML 28K
62: R49 Fair Value Measurements - Schedule of Fair Value HTML 35K
of Assets (Details)
63: R50 Restricted Cash (Details Narrative) HTML 30K
64: R51 Accounts Receivable, Net - Schedule of Accounts HTML 32K
Receivable, Net (Details)
65: R52 Inventory, Net - Schedule of Inventory, Net HTML 37K
(Details)
66: R53 Property and Equipment (Details Narrative) HTML 29K
67: R54 Property and Equipment - Summary of Property and HTML 42K
Equipment (Details)
68: R55 Leases (Details Narrative) HTML 33K
69: R56 Leases - Summary of Finance and Operating Lease HTML 37K
Liabilities (Details)
70: R57 Leases - Schedule of Reconciliation of HTML 80K
Undiscounted Cash Flows to Finance and Operating
Lease Liabilities (Details)
71: R58 Leases - Schedule of Lease Costs (Details) HTML 52K
72: R59 Prepaid and Other Current Assets (Details HTML 29K
Narrative)
73: R60 Other Assets (Details Narrative) HTML 30K
74: R61 Lines of Credit and Long-Term Liabilities (Details HTML 110K
Narrative)
75: R62 Lines of Credit and Long-Term Liabilities - HTML 72K
Schedule of Estimated Maturities of Long Term Debt
(Details)
76: R63 Lines of Credit and Long-Term Liabilities - HTML 34K
Schedule of Estimated Maturities of Long Term Debt
(Details) (Parenthetical)
77: R64 Related Party Transactions (Details Narrative) HTML 51K
78: R65 Shareholders' Equity (Details Narrative) HTML 160K
79: R66 Share-Based Compensation (Details Narrative) HTML 64K
80: R67 Share-Based Compensation - Schedule of Fair Value HTML 35K
Stock Option Weighted Average Assumptions
(Details)
81: R68 Share-Based Compensation - Schedule of Stock HTML 63K
Options Activity (Details)
82: R69 Commitments and Contingencies (Details Narrative) HTML 64K
83: R70 Income Taxes (Details Narrative) HTML 29K
84: R71 Income Taxes - Schedule of (Loss) Income Before HTML 34K
Provision for Tax (Details)
85: R72 Income Taxes - Schedule of Provision for Income HTML 53K
Taxes (Details)
86: R73 Income Taxes - Schedule of Effective Income Tax HTML 41K
Rate Reconciliation (Details)
87: R74 Income Taxes - Schedule of Deferred Tax Assets and HTML 75K
Liabilities (Details)
88: R75 Subsequent Events (Details Narrative) HTML 61K
90: XML IDEA XML File -- Filing Summary XML 164K
89: EXCEL IDEA Workbook of Financial Reports XLSX 118K
8: EX-101.INS XBRL Instance -- cetx-20200930 XML 1.60M
10: EX-101.CAL XBRL Calculations -- cetx-20200930_cal XML 280K
11: EX-101.DEF XBRL Definitions -- cetx-20200930_def XML 658K
12: EX-101.LAB XBRL Labels -- cetx-20200930_lab XML 1.39M
13: EX-101.PRE XBRL Presentations -- cetx-20200930_pre XML 1.01M
9: EX-101.SCH XBRL Schema -- cetx-20200930 XSD 218K
91: ZIP XBRL Zipped Folder -- 0001493152-21-000157-xbrl Zip 169K
EXHIBIT 31.2
CERTIFICATION PURSUANT TO RULE 13a/15d OF THE SECURITIES AND EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Priscilla Popov certify that:
| 1. | I have reviewed this report on Form 10-K of Cemtrex, Inc., for the fiscal year ended September 30, 2020; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4. | The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
| (a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; | |
| (b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; | |
| (c) | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and | |
| (d) | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
| 5. | The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
| (a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonable likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and | |
| (b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting. |
| Date: January 5, 2021 | /s/ Priscilla Popov |
| Priscilla Popov, | |
| Chief Financial Officer (Principal Financial and Accounting Officer) |
C:
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 1/5/21 | |||
| For Period end: | 9/30/20 | NT 10-K | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/17/24 Cemtrex Inc. S-1 4:760K M2 Compliance LLC/FA 12/28/23 Cemtrex Inc. 10-K 9/30/23 113:10M M2 Compliance LLC/FA 8/10/23 Cemtrex Inc. 10-Q 6/30/23 80:7.1M M2 Compliance LLC/FA 5/11/23 Cemtrex Inc. 10-Q 3/31/23 81:6.5M M2 Compliance LLC/FA 2/14/23 Cemtrex Inc. 10-Q 12/31/22 77:5.3M M2 Compliance LLC/FA 12/28/22 Cemtrex Inc. 10-K 9/30/22 87:9.2M M2 Compliance LLC/FA 8/15/22 Cemtrex Inc. 10-Q 6/30/22 69:5.4M M2 Compliance LLC/FA 5/16/22 Cemtrex Inc. 10-Q 3/31/22 72:5.4M M2 Compliance LLC/FA 2/28/22 Cemtrex Inc. 10-K/A 9/30/21 16:408K M2 Compliance LLC/FA 2/18/22 Cemtrex Inc. 10-Q 12/31/21 70:5.3M M2 Compliance LLC/FA 2/15/22 Cemtrex Inc. S-1 4:631K M2 Compliance LLC/FA 1/27/22 Cemtrex Inc. 10-K/A 9/30/21 15:627K M2 Compliance LLC/FA 1/21/22 Cemtrex Inc. 10-K 9/30/21 98:10M M2 Compliance LLC/FA 5/28/21 Cemtrex Inc. 10-Q 12/31/20 76:4.5M M2 Compliance LLC/FA |