XML 44 R32.htm IDEA: XBRL DOCUMENT
v3.22.2.2

LEASES (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2022
Leases |
SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES | Finance and operating lease liabilities consist of the following: SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES
|  | June 30, |  |  | September 30, |
|  | 2021 |  |  | 2021 |
Lease liabilities - current |  |  |  |  |  |  |  |
Finance leases |  | $ | - |  |  | $ | - |
Operating leases |  |  | 819,488 |  |  |  | 830,791 |
|  |  | 819,488 |  |  |  | 830,791 |
Lease liabilities - net of current portion |  |  |  |  |  |  |  |
Finance leases |  | $ | - |  |  | $ | - |
Operating leases |  |  | 1,799,002 |  |  |  | 2,017,408 |
|  | $ | 1,799,002 |  |  | $ | 2,017,408 |
SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO FINANCE AND OPERATING LEASE LIABILITIES | A reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the condensed consolidated balance sheet at June 30, 2022, is set forth below: SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO FINANCE AND OPERATING LEASE LIABILITIES
Years ending September 30, |  | Finance leases |  |  | Operating Leases |  |  | Total |
2022 |  |  | - |  |  |  | 275,319 |  |  |  | 275,319 |
2023 |  |  | - |  |  |  | 834,504 |  |  |  | 834,504 |
2024 |  |  | - |  |  |  | 660,865 |  |  |  | 660,865 |
2025 |  |  | - |  |  |  | 638,531 |  |  |  | 638,531 |
2026 & Thereafter |  |  | - |  |  |  | 702,252 |  |  |  | 702,252 |
Undiscounted lease payments |  |  | - |  |  |  | 3,111,471 |  |  |  | 3,111,471 |
Amount representing interest |  |  | - |  |  |  | (492,981 | ) |  |  | (492,981 | )
Discounted lease payments |  | $ | - |  |  | $ | 2,618,490 |  |  | $ | 2,618,490 |
SCHEDULE OF LEASE COSTS | Additional disclosures of lease data are set forth below: SCHEDULE OF LEASE COSTS
|  | Nine months ended |
|  | June 30, 2022 |  |  | June 30, 2021 |
Lease costs: |  |  |  |  |  |  |  |
Finance lease costs: |  |  |  |  |  |  |  |
Depreciation of finance lease assets |  | $ | - |  |  | $ | 17,184 |
Interest on lease liabilities |  |  | - |  |  |  | 88 |
Operating lease costs: |  |  |  |  |  |  |  |
Operating lease expense |  | $ | 686,124 |  |  | $ | 727,374 |
Other information: |  |  |  |  |  |  |  |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating leases |  | $ | 546,896 |  |  | $ | 650,535 |
Finance leases |  |  | - |  |  |  | 28,535 |
|  | $ | 546,896 |  |  | $ | 679,070 |
Weighted-average remaining lease term - finance leases (months) |  |  | 0 |  |  |  | 3 |
Weighted-average remaining lease term - operating leases (months) |  |  | 33 |  |  |  | 58 |
Weighted-average discount rate - finance leases |  |  | N/A |  |  |  | 3.63 | %
Weighted-average discount rate - operating leases |  |  | 5.66 | % |  |  | 6.85 | %

X
- References No definition available. + Details
Name: | CETX_DisclosureLeasesAbstract
Namespace Prefix: | CETX_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Reconciliation of Undiscounted Cash Flows to Finance and Operating Lease Liabilities [Table Text Block] + References No definition available. + Details
Name: | CETX_ScheduleOfReconciliationOfUndiscountedCashFlowsToFinanceAndOperatingLeaseLiabilitiesTableTextBlock
Namespace Prefix: | CETX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of Finance and Operating Lease Liabilities [Table Text Block] + References No definition available. + Details
Name: | CETX_SummaryOfFinanceAndOperatingLeaseLiabilitiesTableTextBlock
Namespace Prefix: | CETX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration