{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-042895","form_type":"8-K/A","ticker":"CETX","cik":"0001435064","company_name":"CEMTREX INC","filed_at":"2026-09-16T20:00:24+00:00","discovered_at":"2026-09-16T20:01:02.673845+00:00","generated_at":"2026-09-16T20:01:11.158907+00:00","sec_items":["9.01","1.01","2.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Cemtrex completes $3.5M cash acquisition of Plant Engineering Services assets","bullets":["Cemtrex, via AIS Engineering, acquired substantially all PES assets for $3.5M cash plus assumed liabilities on July 1, 2026.","Seller eligible for up to ~$1.75M earnout over 3 years based on gross profit targets ($3.0M/$3.6M/$4.2M yearly thresholds).","Audited net assets acquired were negative $2.35M; $2.40M contract liabilities assumed, reflecting deferred revenue.","SEC granted waiver allowing audited statement of assets acquired and liabilities assumed in lieu of full PES financials.","PES integrated into Cemtrex Industrial Services segment; proforma balance sheet as of June 30, 2026 included."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-042895","json":"https://secwatch.observer/filing/0001493152-26-042895.json","markdown":"https://secwatch.observer/filing/0001493152-26-042895.md","text":"https://secwatch.observer/filing/0001493152-26-042895.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226042895/0001493152-26-042895-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1435064/000149315226042895/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-16T20:01:11.158907+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}