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LOSS PER COMMON SHARE
 9 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
LOSS PER COMMON SHARE

NOTE 4 – LOSS PER COMMON SHARE

 

Basic net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options, and warrants. For the three and nine months ended June 30, 2026, and 2025, the following items were excluded from the computation of diluted net loss per common share as their effect is anti-dilutive:

 

             
   For the three months ended   For the nine months ended 
   June 30, 2026   June 30, 2025   June 30, 2026   June 30, 2025 
                 
Options   7    7    7    7 
Warrants   774,220    11,413,951    774,220    11,413,951 

 

 

For the three and nine months ended June 30, 2026, and 2025, loss per share basic and diluted for continuing operations are calculated as follows:

 

   2026   2025   2026   2025 
   For the three months   For the nine months ended 
   June 30,   June 30, 
   2026   2025   2026   2025 
Net loss  $(4,479,492)  $(4,633,647)  $(24,128,591)  $(24,930,687)
Less loss from discontinued operations, net of tax   (110,000)   (42,280)   (392,776)   (282,599)
Less net loss in noncontrolling interest   -    -    -    (180,152)
Preferred stock dividends   -    -    46,918    21,949 
Loss from continuing operations attributable to Cemtrex, Inc. stockholders  $ (4,369,492)  $ (4,591,367)  $ (23,782,733)  $ (24,489,885)
Weighted Average Number of Shares-Basic and diluted   1,371,250    890,432    1,034,475    886,336 
Loss per share - Basic and diluted - Continuing Operations  $(3.19)  $(5.16)  $(22.99)  $(27.63)
Loss per share – Basic and diluted - Discontinued Operations  $(0.08)  $(0.05)  $(0.38)  $(0.32)

 

In accordance with ASC 260-45-13, the common shares underlying the Series A Warrants under the alternative cashless exercise have been included in the calculation of the weighted average shares.