secwatch.observer — SEC 8-K summary ====================================== Issuer: CEMTREX INC (CETX) CIK: 0001435064 Form: 8-K/A Filed at: 2026-09-16T20:00:24+00:00 Accession: 0001493152-26-042895 Event type: m_and_a Sentiment: positive Materiality: 0.65 Item codes: 9.01, 1.01, 2.01 LLM model: deepseek-v4-flash:cloud@v2 Cemtrex completes $3.5M cash acquisition of Plant Engineering Services assets ----------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1435064/000149315226042895/0001493152-26-042895-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1435064/000149315226042895/form8-ka.htm HTML page: https://secwatch.observer/filing/0001493152-26-042895 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer