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Cemtrex Inc – ‘10-Q’ for 6/30/19 – ‘EX-101.CAL’

On:  Monday, 8/19/19, at 5:03pm ET   ·   For:  6/30/19   ·   Accession #:  1493152-19-13047   ·   File #:  1-37464

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/19/19  Cemtrex Inc                       10-Q        6/30/19   63:3.8M                                   M2 Compliance/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    367K 
 2: EX-21.1     Subsidiaries List                                   HTML     25K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     20K 
13: R1          Document and Entity Information                     HTML     49K 
14: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    152K 
15: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     47K 
                (Parenthetical)                                                  
16: R4          Condensed Consolidated Statements of Operations     HTML    116K 
                and Comprehensive Income/(Loss) (Unaudited)                      
17: R5          Consolidated Statements of Stockholders' Equity     HTML    124K 
                (Unaudited)                                                      
18: R6          Condensed Consolidated Statements of Cash Flows     HTML    148K 
                (Unaudited)                                                      
19: R7          Organization and Plan of Operations                 HTML     36K 
20: R8          Interim Statement Presentation                      HTML     34K 
21: R9          Loss Per Common Share                               HTML     24K 
22: R10         Segment Information                                 HTML     47K 
23: R11         Fair Value Measurements                             HTML     23K 
24: R12         Restricted Cash                                     HTML     21K 
25: R13         Accounts Receivable, Net                            HTML     25K 
26: R14         Inventory, Net                                      HTML     25K 
27: R15         Property and Equipment                              HTML     27K 
28: R16         Prepaid and Other Current Assets                    HTML     21K 
29: R17         Other Assets                                        HTML     21K 
30: R18         Short-Term Liabilities                              HTML     25K 
31: R19         Related Party Transactions                          HTML     23K 
32: R20         Long-Term Liabilities                               HTML     32K 
33: R21         Stockholders' Equity                                HTML     40K 
34: R22         Share-Based Compensation                            HTML     22K 
35: R23         Commitments and Contingencies                       HTML     25K 
36: R24         Subsequent Events                                   HTML     24K 
37: R25         Interim Statement Presentation (Policies)           HTML     35K 
38: R26         Loss Per Common Share (Tables)                      HTML     24K 
39: R27         Segment Information (Tables)                        HTML     47K 
40: R28         Accounts Receivable, Net (Tables)                   HTML     23K 
41: R29         Inventory, Net (Tables)                             HTML     27K 
42: R30         Property and Equipment (Tables)                     HTML     26K 
43: R31         Organization and Plan of Operations (Details        HTML     37K 
                Narrative)                                                       
44: R32         Loss Per Common Share - Schedule of Common Stock    HTML     24K 
                Equivalents Excluded From Computation of Diluted                 
                Loss Per Share (Details)                                         
45: R33         Segment Information (Details Narrative)             HTML     20K 
46: R34         Segment Information - Schedule of Segment           HTML     40K 
                Information (Details)                                            
47: R35         Restricted Cash (Details Narrative)                 HTML     25K 
48: R36         Accounts Receivable, Net - Schedule of Accounts     HTML     28K 
                Receivables, Net (Details)                                       
49: R37         Inventory, Net - Schedule of Inventory, Net         HTML     33K 
                (Details)                                                        
50: R38         Property and Equipment (Details Narrative)          HTML     21K 
51: R39         Property and Equipment - Summary of Property and    HTML     37K 
                Equipment (Details)                                              
52: R40         Prepaid and Other Current Assets (Details           HTML     25K 
                Narrative)                                                       
53: R41         Other Assets (Details Narrative)                    HTML     30K 
54: R42         Short-Term Liabilities (Details Narrative)          HTML     80K 
55: R43         Related Party Transactions (Details Narrative)      HTML     32K 
56: R44         Long-Term Liabilities (Details Narrative)           HTML    139K 
57: R45         Stockholders' Equity (Details Narrative)            HTML    157K 
58: R46         Share-Based Compensation (Details Narrative)        HTML     27K 
59: R47         Commitments and Contingencies (Details Narrative)   HTML     67K 
60: R48         Subsequent Events (Details Narrative)               HTML     44K 
62: XML         IDEA XML File -- Filing Summary                      XML    106K 
61: EXCEL       IDEA Workbook of Financial Reports                  XLSX     62K 
 7: EX-101.INS  XBRL Instance -- cetx-20190630                       XML   1.13M 
 9: EX-101.CAL  XBRL Calculations -- cetx-20190630_cal               XML    172K 
10: EX-101.DEF  XBRL Definitions -- cetx-20190630_def                XML    505K 
11: EX-101.LAB  XBRL Labels -- cetx-20190630_lab                     XML    818K 
12: EX-101.PRE  XBRL Presentations -- cetx-20190630_pre              XML    626K 
 8: EX-101.SCH  XBRL Schema -- cetx-20190630                         XSD    133K 
63: ZIP         XBRL Zipped Folder -- 0001493152-19-013047-xbrl      Zip    105K 


‘EX-101.CAL’   —   XBRL Calculations — cetx-20190630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://cemtrex.com/role/PrepaidAndOtherCurrentAssets" xlink:href="cetx-20190630.xsd#PrepaidAndOtherCurrentAssets" xlink:type="simple"/>
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<link:roleRef roleURI="http://cemtrex.com/role/Short-termLiabilities" xlink:href="cetx-20190630.xsd#Short-termLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/RelatedPartyTransactions" xlink:href="cetx-20190630.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/Long-termLiabilities" xlink:href="cetx-20190630.xsd#Long-termLiabilities" xlink:type="simple"/>
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<link:roleRef roleURI="http://cemtrex.com/role/Share-basedCompensation" xlink:href="cetx-20190630.xsd#Share-basedCompensation" xlink:type="simple"/>
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<link:roleRef roleURI="http://cemtrex.com/role/AccountsReceivableNetTables" xlink:href="cetx-20190630.xsd#AccountsReceivableNetTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://cemtrex.com/role/PropertyAndEquipmentTables" xlink:href="cetx-20190630.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://cemtrex.com/role/LossPerCommonShare-ScheduleOfCommonStockEquivalentsExcludedFromComputationOfDilutedLossPerShareDetails" xlink:href="cetx-20190630.xsd#LossPerCommonShare-ScheduleOfCommonStockEquivalentsExcludedFromComputationOfDilutedLossPerShareDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://cemtrex.com/role/RestrictedCashDetailsNarrative" xlink:href="cetx-20190630.xsd#RestrictedCashDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/AccountsReceivableNet-ScheduleOfAccountsReceivablesNetDetails" xlink:href="cetx-20190630.xsd#AccountsReceivableNet-ScheduleOfAccountsReceivablesNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/InventoryNet-ScheduleOfInventoryNetDetails" xlink:href="cetx-20190630.xsd#InventoryNet-ScheduleOfInventoryNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="cetx-20190630.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/PropertyAndEquipment-SummaryOfPropertyAndEquipmentDetails" xlink:href="cetx-20190630.xsd#PropertyAndEquipment-SummaryOfPropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/PrepaidAndOtherCurrentAssetsDetailsNarrative" xlink:href="cetx-20190630.xsd#PrepaidAndOtherCurrentAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://cemtrex.com/role/OtherAssetsDetailsNarrative" xlink:href="cetx-20190630.xsd#OtherAssetsDetailsNarrative" xlink:type="simple"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/PrepaidAndOtherCurrentAssetsDetailsNarrative" xlink:title="00000040 - Disclosure - Prepaid and Other Current Assets (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/OtherAssetsDetailsNarrative" xlink:title="00000041 - Disclosure - Other Assets (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/Short-termLiabilitiesDetailsNarrative" xlink:title="00000042 - Disclosure - Short-Term Liabilities (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="00000043 - Disclosure - Related Party Transactions (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/Long-termLiabilitiesDetailsNarrative" xlink:title="00000044 - Disclosure - Long-Term Liabilities (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000045 - Disclosure - Stockholders' Equity (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/Share-basedCompensationDetailsNarrative" xlink:title="00000046 - Disclosure - Share-Based Compensation (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000047 - Disclosure - Commitments and Contingencies (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://cemtrex.com/role/SubsequentEventsDetailsNarrative" xlink:title="00000048 - Disclosure - Subsequent Events (Details Narrative)"/>
</link:linkbase>

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