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OTHER ASSETS

6 Months Ended

Mar. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

NOTE 13 – OTHER ASSETS

On November 13, 2020, and January 19, 2022, Cemtrex made $500,000 in investments, on July 18, 2023, and October 5, 2023, made additional $100,000 in investments, and on October 17, 2024, and November 18, 2024, made additional $50,000 in investments on each respective date, via a simple agreement for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the entity based on the conversion rate of future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that is developing software for content creation using virtual reality. The investment is included in other assets in the accompanying consolidated balance sheet and the Company accounts for this investment and records it at cost. No impairment has been recorded for the three and six months ended March 31, 2025, and 2024.

Other assets consisted of the following:

SCHEDULE OF OTHER ASSETS

	March 31, 2025		September 30, 2024
Rental deposits	$	251,180	$	194,796
Investment in Masterpiece VR		1,300,000		1,200,000
Other deposits		120,964		350,845
Demonstration equipment supplied to resellers		441,624		441,624
Other assets total	$	2,113,768	$	2,187,265