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PROPERTY AND EQUIPMENT | 12 Months Ended
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Sep. 30, 2025
Property, Plant and Equipment [Abstract] |
PROPERTY AND EQUIPMENT | NOTE 9 – PROPERTY AND EQUIPMENT Property and equipment are summarized as follows. SUMMARY OF PROPERTY AND EQUIPMENT
|  | September 30, 2025 |  |  | September 30, 2024 |
Land |  | $ | 945,279 |  |  | $ | 945,279 |
Building and leasehold improvements |  |  | 4,482,978 |  |  |  | 4,388,556 |
Furniture and office equipment |  |  | 625,995 |  |  |  | 600,186 |
Computers and software |  |  | 2,685,331 |  |  |  | 2,683,512 |
Machinery and equipment |  |  | 13,927,502 |  |  |  | 12,228,325 |
Property and equipment, gross |  |  | 22,667,085 |  |  |  | 20,845,858 |
Less: Accumulated depreciation |  |  | (13,015,089 | ) |  |  | (11,712,280 | )
Property and equipment, net |  | $ | 9,651,996 |  |  | $ | 9,133,578 |
The Company completed the annual impairment test of property and equipment and determined that there was no impairment as the fair value of property and equipment substantially exceeded their carrying values at September 30, 2025. Depreciation and amortization of property and equipment totaled approximately $1,355,538 and $1,328,741 for fiscal years ended September 30, 2025, and 2024, respectively and are recorded as general and administrative expenses on the Company’s Consolidated Statements of Operations. Additionally, depreciation and amortization of property and equipment of approximately $118,463 and $53,895 for fiscal years ended September 30, 2025, and 2024, respectively and are recorded as cost of revenues, Security on the Company’s Consolidated Statements of Operations. Cemtrex Inc. and Subsidiaries

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