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OTHER ASSETS
6 Months Ended
Mar. 31, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS

NOTE 13 – OTHER ASSETS

 

On November 13, 2020, and January 19, 2022, Cemtrex made $500,000 in investments, on July 18, 2023, and October 5, 2023, made additional $100,000 in investments, and on October 17, 2024, and November 18, 2024, made additional $50,000 in investments on each respective date, via a simple agreement for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the entity based on the conversion rate of future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that is developing software for content creation using virtual reality. The investment is included in other assets in the accompanying unaudited condensed consolidated balance sheet and the Company accounts for this investment and records it at cost. No impairment has been recorded for the six months ended March 31, 2026, and 2025.

 

 

Other assets consisted of the following:

 

   March 31, 2026   September 30, 2025 
Rental deposits  $259,619   $262,201 
Investment in Masterpiece VR   1,300,000    1,300,000 
Other deposits   51,249    63,930 
Demonstration equipment supplied to resellers   -    441,624 
Other assets total  $1,610,868   $2,067,755