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INVENTORY, NET | 12 Months Ended
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Sep. 30, 2021
Inventory Disclosure [Abstract] |
INVENTORY, NET | NOTE 10 – INVENTORY, NET Inventory, net of reserves, consist of the following: SCHEDULE OF INVENTORY, NET
|  | September 30, |  |  | September 30, |
|  | 2021 |  |  | 2020 |
|  |  |  |  | Restated |
Raw materials |  | $ | 1,957,410 |  |  | $ | 3,959,888 |
Work in progress |  |  | 429,871 |  |  |  | 1,069,050 |
Finished goods |  |  | 5,191,007 |  |  |  | 5,717,519 |
Inventory, gross |  |  | 7,578,288 |  |  |  | 10,746,457 |
Less: Allowance for inventory obsolescence |  |  | (1,921,001 | ) |  |  | (5,800,000 | )
Inventory –net of allowance for inventory obsolescence |  | $ | 5,657,287 |  |  | $ | 4,946,457 |
Cemtrex Inc. and Subsidiaries

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -URI http://asc.fasb.org/topic&trid=2126998 + Details
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