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INTERIM STATEMENT PRESENTATION (Tables) | 9 Months Ended
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Jun. 30, 2021
Accounting Policies [Abstract] |
SCHEDULE OF CONDENSED CONSOLIDATED BALANCE SHEETS | Condensed Consolidated Balance Sheets SCHEDULE OF CONDENSED CONSOLIDATED BALANCE SHEETS
|  | Balance as reported on September 30, 2020 |  |  | Adjustment of net value of intangible assets |  |  | Cumulative effect of derecognition of expenses |  |  | Loss on amounts transferred to First Commercial |  |  | Restatement on Dividends |  |  | Cumulative effect of currency translation |  |  | Adjusted balance at September 30, 2020
Property and equipment, net |  | $ | 9,558,936 |  |  | $ | (2,597,185 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $6,961,751
Series 1 preferred stock dividends payable |  | $ | 1,081,690 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (1,081,690 | ) |  |  |  |  |  | $-
Additional paid-in capital |  | $ | 63,313,336 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (3,091,570 | ) |  |  |  |  |  | $60,221,766
Retained earnings (accumulated deficit) |  | $ | (33,172,690 | ) |  |  |  |  |  | $ | 3,579,346 |  |  | $ | (7,100,000 | ) |  | $ | 4,173,260 |  |  |  |  |  |  | $(32,520,084)
Accumulated other comprehensive income |  | $ | 853,643 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 923,469 |  |  | $1,777,112
SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME/(LOSS) | Condensed Consolidated Statements of Operations and Comprehensive Income/(Loss) SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME/(LOSS)
|  | For the three months ended |
|  | June 30, 2020 |
|  | Previously reported |  |  | Adjustments |  |  | Adjusted |
Net Income income/(loss) attributable to Cemtrex, Inc. shareholders |  | $ | (4,454,617 | ) |  | $ | 258,941 |  |  | $ | (4,195,676 | )
Foreign currency translation gain/(loss) |  | $ | 310,797 |  |  | $ | (156,354 | ) |  | $ | 154,443 |
Loss Per Share-Basic |  | $ | (0.41 | ) |  | $ | 0.02 |  |  | $ | (0.38 | )
Loss Per Share-Diluted |  | $ | (0.41 | ) |  | $ | 0.02 |  |  | $ | (0.38 | )
|  | For the nine months ended |
|  | June 30, 2020 |
|  | Previously reported |  |  | Adjustments |  |  | Adjusted |
Net loss available to Cemtrex, Inc. shareholders |  | $ | (6,658,086 | ) |  | $ | 807,691 |  |  | $ | (5,850,395 | )
Foreign currency translation gain |  | $ | 153,420 |  |  | $ | 8,040 |  |  | $ | 161,460 |
Loss Per Share-Basic |  | $ | (0.93 | ) |  | $ | 0.11 |  |  | $ | (0.82 | )
Loss Per Share-Diluted |  | $ | (0.93 | ) |  | $ | 0.11 |  |  | $ | (0.82 | )
SCHEDULE OF CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY | Condensed Consolidated Statement of Stockholders’ Equity SCHEDULE OF CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY
|  | For the nine months ended |
|  | June 30, 2020 |
|  | Previously reported |  |  | Adjustments |  |  | Adjusted |
Retained earnings (accumulated deficit) at September 30, 2019 |  | $ | (20,067,685 | ) |  | $ | (3,609,202 | ) |  | $ | (23,676,887 | )
Net income/(loss) |  | $ | (8,744,636 | ) |  | $ | 2,894,241 |  |  | $ | (5,850,395 | )
Retained earnings (accumulated deficit) at June 30, 2020 |  | $ | (28,812,321 | ) |  | $ | (714,961 | ) |  | $ | (29,527,282 | )
Accumulated other comprehensive income/(loss)at September 30, 2019 |  | $ | 796,004 |  |  | $ | 995,149 |  |  | $ | 1,791,153 |
Comprehensive income/(loss) |  | $ | 153,420 |  |  | $ | 8,040 |  |  | $ | 161,460 |
Accumulated other comprehensive income/(loss) at June 30, 2020 |  | $ | 949,424 |  |  | $ | 829,399 |  |  | $ | 1,778,823 |
Additional paid-in capital |  | $ | 60,543,674 |  |  | $ | (2,067,370 | ) |  | $ | 58,476,304 |
SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS | Condensed Consolidated Statements of Cash Flows SCHEDULE OF CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
|  | For the nine months ended |
|  | June 30, 2020 |
|  | Previously reported |  |  | Adjustments |  |  | Adjusted |
Net loss |  | $ | (6,506,774 | ) |  | $ | 807,691 |  |  | $ | (5,699,083 | )
Depreciation and amortization |  | $ | 2,158,938 |  |  | $ | (815,731 | ) |  | $ | 1,343,207 |
Net cash used by operating activities |  | $ | (3,377,687 | ) |  | $ | (8,040 | ) |  | $ | (3,385,727 | )
Effect of currency translation |  | $ | 120,731 |  |  | $ | 8,040 |  |  | $ | 128,771 |

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