CETXHIGH SIGNALRISK10-K

CETX executed three reverse stock splits totaling 31,500:1 cumulative ratio while net losses exploded 289% to $28.1M despite revenue growth, indicating severe financial distress.

The company's extreme dilution protection measures (three reverse splits in one year) combined with massive loss expansion signals critical financial instability. While they regained Nasdaq compliance temporarily, the fundamental deterioration in profitability despite higher revenues suggests operational inefficiencies and potential going concern issues.

Comparing 2025-12-29 vs 2024-12-30View on EDGAR →
FINANCIAL ANALYSIS

Revenue grew a solid 28.7% to $120.6M and operating income improved from -$5.3M to +$510K, showing some operational progress. However, net losses catastrophically expanded 289% to $28.1M, likely due to non-operating expenses or charges not visible in these metrics. The company improved its cash position (+27.6%) and operating cash flow turned positive, but increased current liabilities (+28.1%) alongside the extreme reverse split activity suggests ongoing liquidity pressures that overshadow the revenue growth.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-288.9%
-$7.2M-$28.1M

Net income declined 288.9% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
+109.7%
-$5.3M$510K

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Operating Cash Flow
Cash Flow
+104%
-$3.9M$159K

Operating cash flow surged 104% — exceptional cash generation, highest quality earnings signal.

Total Deposits
Balance Sheet
-61.2%
$408K$158K

Deposits declined 61.2% — significant outflows warrant immediate investigation into funding stability.

Capital Expenditure
Cash Flow
+48.9%
$1.3M$1.9M

Capital expenditure jumped 48.9% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
+36.1%
$6.4M$8.7M

Equity base grew 36.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

R&D Expense
P&L
-29.9%
$3.4M$2.4M

R&D spending cut 29.9% — could signal cost discipline or concerning reduction in innovation investment.

Revenue
P&L
+28.7%
$93.7M$120.6M

Revenue growing 28.7% — solid top-line momentum, watch margins for quality of growth.

Current Liabilities
Balance Sheet
+28.1%
$18.6M$23.8M

Current liabilities rose 28.1% — increased short-term obligations, watch current ratio.

Cash & Equivalents
Balance Sheet
+27.6%
$3.9M$5.0M

Cash grew 27.6% — improving liquidity position supports investment and shareholder returns.

LANGUAGE CHANGES
NEW — 2025-12-29
PRIOR — 2024-12-30
ADDED
As of December 22, 2025, the registrant had 6,911,663 shares of common stock outstanding.
In some cases, you can identify forward-looking statements by terminology such as may, will, should, expects, intends, plans, anticipates, believes, estimates, predicts, potential, continue, or the negative of these terms or other comparable terminology.
Any forward-looking statements speak only as of the date on which they are made, and we do not undertake any obligation to update any forward-looking statement to reflect events or circumstances after the date of this report, except as required by law.
Recent Developments Common Stock Reverse Stock Split On October 2, 2024, the Company completed a 60:1 reverse stock split on its common stock, on November 26, 2024, The Company completed a 35:1 reverse stock split on its common stock, and on September 29, 2025, the Company completed a 15:1 reverse stock split on its common stock.
The notification letter also disclosed that in the event the Company does not regain compliance with the Minimum Bid Price Requirement by December 11, 2024.
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REMOVED
20549 FORM 10-K ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 For the fiscal year ended September 30 , 2024 OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 Commission File Number 001-37464 CEMTREX, INC.
As of December 23, 2024, the registrant had 1,724,162 shares of common stock outstanding.
Any forward-looking statements speak only as of the date on which they are made, and we do not undertake any obligation to update any forward-looking statement to reflect events or circumstances after the date of this report.
3 Recent Developments Common Stock Reverse Stock Split On October 2, 2024, the Company completed a 60:1 reverse stock split on its common stock, and on November 26, 2024, The Company completed a 35:1 reverse stock split on its common stock.
Nasdaq Notices for Listing Deficiencies On July 29, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC ( Nasdaq ) notifying the Company that, because the closing bid price for the Company s Series 1 Preferred Stock listed on Nasdaq was below $1.00 for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the Minimum Bid Price Requirement ).
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