{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-012363","form_type":"8-K/A","ticker":"CETX","cik":"0001435064","company_name":"CEMTREX INC","filed_at":"2026-03-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.076174+00:00","generated_at":"2026-05-15T09:11:20.268718+00:00","sec_items":["9.01","1.01","2.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Cemtrex acquires Invocon for $7.06M cash; Invocon FY2024 net loss $310K","bullets":["Cemtrex completed Invocon acquisition on Jan 8, 2026 for $7.06M cash, funded from existing cash.","Invocon audited FY2024: revenue $3.78M, net loss $310,539; total assets $1.94M, equity $506K.","Invocon designs wireless sensing systems for defense/space, serving MDA and prime contractors.","Invocon 2024: 75% of revenue from two customers; operating lease liability $1.03M; contract assets $441K.","This amendment files Invocon audited/unaudited financials and pro forma combined info."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-012363","json":"https://secwatch.observer/filing/0001493152-26-012363.json","markdown":"https://secwatch.observer/filing/0001493152-26-012363.md","text":"https://secwatch.observer/filing/0001493152-26-012363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:11:20.268718+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":"512c8a315371015a2dc9c513f41517600b70fd9d","claim":"CEMTREX INC completed an acquisition involving Invocon Inc. for $7,060,000 (closed 2026-01-08).","evidence_excerpt":"The purchase price of $7,060,000 was paid in cash at closing.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","confidence":0.9},{"claim_id":"b6d490c3aafce773cace57e00f5cd704b66565a3","claim":"CEMTREX INC entered into Share Purchase Agreement with Karl F. Kiefer valued at $7,060,000 (effective 2025-11-13).","evidence_excerpt":"Cemtrex, Inc. (the “Company”) entered into a Share Purchase Agreement (the “Agreement”) with Karl F. Kiefer, an individual resident of Texas (the “Seller”), and Invocon, Inc., a Texas corporation (“Invocon”), pursuant to which the Company agreed to acquire 100% of the issued and outstanding shares of Invocon for a purchase price of $7,060,000 in cash.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001914496-26-000076","ticker":null,"company_name":"Sculptor Diversified Real Estate Income Trust, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Sculptor Diversified Real Estate acquires JW Marriott Marco Island for $835M via $690M loan, $87M equity","event_type":"m_and_a","sec_items":["1.01","2.01","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction, material_agreement","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001914496-26-000076","json":"https://secwatch.observer/filing/0001914496-26-000076.json","markdown":"https://secwatch.observer/filing/0001914496-26-000076.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/0001914496-26-000076-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/sreit-20260501.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"The purchase price of $7,060,000 was paid in cash at closing.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"in 1982 and renovated in 2016) and the Lanai Tower (built in 2019). The MIH JV acquired a fee simple interest in the Property. The aggregate purchase price for the Property was $835.0 million. The acquisition was funded with $690 million of proceeds from the Loan (defined below) and the remainder from equity contributions from the members of the MIH JV (approximately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/0001914496-26-000076-index.htm"}},{"accession":"0001193125-26-251540","ticker":"CYH","company_name":"COMMUNITY HEALTH SYSTEMS INC","filed_at":"2026-06-01T20:30:16+00:00","headline":"Community Health Systems closes sale of four Arkansas hospitals for $110M cash to Freeman Health System","event_type":"m_and_a","sec_items":["2.01","9.01","8.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251540","json":"https://secwatch.observer/filing/0001193125-26-251540.json","markdown":"https://secwatch.observer/filing/0001193125-26-251540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1108109/000119312526251540/0001193125-26-251540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1108109/000119312526251540/cyh-20260601.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"The purchase price of $7,060,000 was paid in cash at closing.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"the closing of the Transaction, after giving effect to estimated working capital, the assumption of finance leases by the Purchaser and before certain transaction expenses, was $110 million in cash (subject to a post-closing working capital adjustment). The foregoing summary of the Transaction and the terms and conditions of the Purchase Agreement is subject to, and","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1108109/000119312526251540/0001193125-26-251540-index.htm"}},{"accession":"0001493152-26-026559","ticker":"WINV","company_name":"WinVest Acquisition Corp.","filed_at":"2026-06-01T15:20:55+00:00","headline":"WinVest amends business combination agreement to add ADS structure and share restructuring","event_type":"m_and_a","sec_items":["1.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-026559","json":"https://secwatch.observer/filing/0001493152-26-026559.json","markdown":"https://secwatch.observer/filing/0001493152-26-026559.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1854463/000149315226026559/0001493152-26-026559-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1854463/000149315226026559/form8-k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Cemtrex, Inc. (the “Company”) entered into a Share Purchase Agreement (the “Agreement”) with Karl F. Kiefer, an individual resident of Texas (the “Seller”), and Invocon, Inc., a Texas corporation (“Invocon”), pursuant to which the Company agreed to acquire 100% of the issued and outstanding shares of Invocon for a purchase price of $7,060,000 in cash.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"On May 26, 2026, SPAC, Pubco, the Company, SPAC Merger Sub, and Company Merger Sub entered into that certain Amended and Restated Business Combination Agreement (the “Restated Business Combination Agreement”), pursuant to which the Original Business Combination Agreement was amended and restated in its entirety","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1854463/000149315226026559/0001493152-26-026559-index.htm"}},{"accession":"0001193125-26-211817","ticker":"GIG","company_name":"GigCapital7 Corp.","filed_at":"2026-05-07T23:59:59+00:00","headline":"GigCapital7 enters additional non-redemption and forward purchase agreements for Hadron Energy merger","event_type":"m_and_a","sec_items":["1.01","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-211817","json":"https://secwatch.observer/filing/0001193125-26-211817.json","markdown":"https://secwatch.observer/filing/0001193125-26-211817.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526211817/0001193125-26-211817-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526211817/d152235d8k.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Cemtrex, Inc. (the “Company”) entered into a Share Purchase Agreement (the “Agreement”) with Karl F. Kiefer, an individual resident of Texas (the “Seller”), and Invocon, Inc., a Texas corporation (“Invocon”), pursuant to which the Company agreed to acquire 100% of the issued and outstanding shares of Invocon for a purchase price of $7,060,000 in cash.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"On May 6, 2026, GigCapital7 and Target entered into a forward stock purchase agreement (the “ Forward Purchase Agreement ”) with certain investors (together, the “ Seller ”) for an OTC Equity Prepaid Forward Transaction.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2023730/000119312526211817/0001193125-26-211817-index.htm"}},{"accession":"0001437749-26-015616","ticker":"GTN","company_name":"GRAY MEDIA, INC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Gray Media closes $171M station acquisition from Allen Media Group","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015616","json":"https://secwatch.observer/filing/0001437749-26-015616.json","markdown":"https://secwatch.observer/filing/0001437749-26-015616.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/gtn20260505c_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"The purchase price of $7,060,000 was paid in cash at closing.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"On May 1, 2026, the Company acquired the assets of WAAY (ABC) in Huntsville, Alabama, WSIL (ABC) in Paducah, Kentucky, Cape Girardeau, Missouri, and Harrisburg, Illinois, WEVV (CBS/FOX) in Evansville, Indiana, WFFT (FOX) in Ft. Wayne, Indiana, WCOV (FOX) and WIYE (IND) in Montgomery, Alabama, KADN (FOX) and KLAF (NBC) in Lafayette, Louisiana, and WREX (NBC) in Rockford, Illinois (collectively, together with the Allen 3, the “Allen Media Stations”) from AMG for a purchase price of $115 million plus working capital adjustments, which was funded using the Company’s available cash on hand.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm"}},{"accession":"0001437749-26-015661","ticker":"BWEN","company_name":"BROADWIND, INC.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Broadwind exits wind market; pro forma 2025 revenue drops to $60.8M, net loss $9.95M","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015661","json":"https://secwatch.observer/filing/0001437749-26-015661.json","markdown":"https://secwatch.observer/filing/0001437749-26-015661.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1120370/000143774926015661/0001437749-26-015661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1120370/000143774926015661/bwen20260506_8ka.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"The purchase price of $7,060,000 was paid in cash at closing.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"On April 30, 2026, (the “Closing Date”) Broadwind Heavy Fabrications, Inc. (the “Seller”), a wholly owned subsidiary of Broadwind, Inc. (the “Company”), entered into a Purchase and Sale Agreement (the “Purchase Agreement”) with Freeman Enclosure Systems, LLC, (the “Buyer”), a wholly-owned subsidiary of IES Holdings, Inc., pursuant to which the Seller sold the real property and certain assets contained therein which comprise the Seller’s production facility located in Abilene, Texas (the “Facility”), including equipment, machinery, other personal property, specified service contracts, and permits (collectively, the “Purchased Assets”), to the Buyer for an aggregate purchase price of up to $19,500,000.00 in cash, subject to certain purchase price adjustments, (the “Transaction”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1120370/000143774926015661/0001437749-26-015661-index.htm"}},{"accession":"0001193125-26-251719","ticker":"BURU","company_name":"Nuburu, Inc.","filed_at":"2026-06-01T21:10:15+00:00","headline":"Nuburu agrees to acquire 70% stake in Tekne S.p.A. for up to €29.7M plus earn-out","event_type":"m_and_a","sec_items":["1.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: material_agreement","same SEC item: 1.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251719","json":"https://secwatch.observer/filing/0001193125-26-251719.json","markdown":"https://secwatch.observer/filing/0001193125-26-251719.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814215/000119312526251719/0001193125-26-251719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814215/000119312526251719/buru-20260526.htm"},"side_by_side_evidence":{"fact_type":"material_agreement","source_excerpt":"Cemtrex, Inc. (the “Company”) entered into a Share Purchase Agreement (the “Agreement”) with Karl F. Kiefer, an individual resident of Texas (the “Seller”), and Invocon, Inc., a Texas corporation (“Invocon”), pursuant to which the Company agreed to acquire 100% of the issued and outstanding shares of Invocon for a purchase price of $7,060,000 in cash.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"On May 26, 2026, Nuburu, Inc. (the “Company”) and its subsidiary, Nuburu Defense, LLC (“Nuburu Defense”), entered into an Investment Agreement (the “Agreement”) with Tekne S.p.A. (“Tekne”) and Ambrogio D’Arrezzo, Carlo Ulacco, and Andrea Lodi, the shareholders of Tekne (collectively, the “Shareholders”) pursuant to which the Company agreed to contribute additional financial resources to Tekne and purchase shares of Tekne from the Shareholders in exchange for obtaining a 70% equity interest in Tekne.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1814215/000119312526251719/0001193125-26-251719-index.htm"}},{"accession":"0001193125-26-251442","ticker":"RPAY","company_name":"Repay Holdings Corp","filed_at":"2026-06-01T20:14:04+00:00","headline":"REPAY closes $372M acquisition of KUBRA, funded with new $500M term loan","event_type":"m_and_a","sec_items":["1.01","2.01","1.02","9.01","2.03","7.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction, material_agreement","same SEC item: 1.01, 2.01, 9.01","same event type: m_and_a"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251442","json":"https://secwatch.observer/filing/0001193125-26-251442.json","markdown":"https://secwatch.observer/filing/0001193125-26-251442.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/0001193125-26-251442-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/rpay-20260601.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"The purchase price of $7,060,000 was paid in cash at closing.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226012363/0001493152-26-012363-index.htm","comparable_excerpt":"KUBRA became an indirect wholly owned subsidiary of the Company. Pursuant to the Purchase Agreement, the aggregate cash purchase price for the Acquisition was approximately $372 million, subject to customary post-closing adjustments. The closing cash consideration was funded with a combination of cash on hand and borrowings under the Credit Agreement described","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1720592/000119312526251442/0001193125-26-251442-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}