{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-043872","form_type":"8-K/A","ticker":"CETX","cik":"0001435064","company_name":"CEMTREX INC","filed_at":"2023-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.071776+00:00","generated_at":"2026-06-07T16:59:08.730500+00:00","sec_items":["9.01","1.01","2.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Cemtrex completes Heisey Mechanical acquisition; audited FY2022 revenue $8.5M, net income $115k","bullets":["Acquired Heisey Mechanical on July 1, 2023, via asset purchase agreement by wholly owned subsidiary Advanced Industrial Services.","Heisey FY2022 audited: revenue $8.47M, net income $115k, total assets $5.6M, equity $2.3M.","Heisey is a metal fabrication contractor serving food, chemical, water treatment industries in the mid-Atlantic region.","This 8-K/A adds required audited (FY2022) and unaudited (H1 2023) financials plus pro forma combined information."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-043872","json":"https://secwatch.observer/filing/0001493152-23-043872.json","markdown":"https://secwatch.observer/filing/0001493152-23-043872.md","text":"https://secwatch.observer/filing/0001493152-23-043872.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1435064/000149315223043872/0001493152-23-043872-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1435064/000149315223043872/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T16:59:08.730500+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"bc0061e32e4a1537deba403ba3073b3808321614","claim":"CEMTREX INC entered into Asset Purchase Agreement with Heisey Mechanical, Ltd. (effective 2023-07-01).","evidence_excerpt":"the Acquisition was effected pursuant to the Asset Purchase Agreement, dated as of June 7, 2023, by and among the Company, Buyer, and the Sellers, (the “Asset Purchase Agreement”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315223043872/0001493152-23-043872-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"asset purchase"},{"label":"Counterparty","value":"Heisey Mechanical, Ltd."},{"label":"Effective","value":"2023-07-01"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}