XML 58 R46.htm IDEA: XBRL DOCUMENT
v3.25.2

CONTRACT ASSETS AND LIABILITIES (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2025
Contract Assets And Liabilities |
SCHEDULE OF CONTRACT ASSETS AND LIABILITIES | The following is a summary of the Company’s uncompleted contracts: SCHEDULE OF CONTRACT ASSETS AND LIABILITIES
|  | June 30, 2025 |  |  | September 30, 2024 |
Costs incurred on uncompleted contracts |  | $ | 19,409,856 |  |  | $ | 12,724,334 |
Estimated gross profit |  |  | 8,409,145 |  |  |  | 3,006,692 |
|  |  | 27,819,001 |  |  |  | 15,731,026 |
Applicable billings to date |  |  | (29,930,440 | ) |  |  | (16,000,023 | )
Net earnings in excess of billings / (billing in excess of costs) |  | $ | (2,111,439 | ) |  | $ | (268,997 | )
SCHEDULE OF CONTRACT ASSETS AND CONTACT LIABILITIES | The following table summarizes the net activity of the contract assets and contract liabilities for the three and nine months ended June 30, 2025, and 2024. SCHEDULE OF CONTRACT ASSETS AND CONTACT LIABILITIES
|  | For the three months ended |  |  | For nine months ended |
|  | June 30, 2025 |  |  | June 30, 2024 |  |  | June 30, 2025 |  |  | June 30, 2024 |
Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts |  |  |  |  |  |  |  |  |  |  |  |
Contract asset, beginning balance |  | $ | 1,156,620 |  |  | $ | 1,979,679 |  |  | $ | 985,207 |  |  | $ | 1,739,201 |
Changes in revenue billed, contract price or cost estimates |  |  | (558,469 | ) |  |  | (864,619 | ) |  |  | (387,056 | ) |  |  | (624,141 | )
Contract asset, net, ending balance |  | $ | 598,151 |  |  | $ | 1,115,060 |  |  | $ | 598,151 |  |  | $ | 1,115,060 |
Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract liability, beginning balance |  |  | (1,924,425 | ) |  | $ | (1,899,409 | ) |  |  | (1,254,204 | ) |  | $ | (980,319 | )
Changes in revenue billed, contract price or cost estimates |  |  | (785,165 | ) |  |  | (2,197 | ) |  |  | (1,455,386 | ) |  |  | (921,287 | )
Contract liability, ending balance |  | $ | (2,709,590 | ) |  | $ | (1,901,606 | ) |  | $ | (2,709,590 | ) |  | $ | (1,901,606 | )
Net Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net billings in excess of costs, beginning balance |  | $ | (767,805 | ) |  | $ | 80,270 |  |  | $ | (268,997 | ) |  | $ | 758,882 |
Changes in revenue billed, contract price or cost estimates |  |  | (1,343,634 | ) |  |  | (866,816 | ) |  | $ | (1,842,442 | ) |  |  | (1,545,428 | )
Net billings in excess of costs, ending balance |  | $ | (2,111,439 | ) |  | $ | (786,546 | ) |  | $ | (2,111,439 | ) |  | $ | (786,546 | )

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

X
- Definition Summary of Contract With Customer Asset and Liability [Table Text Block] + References No definition available. + Details
Name: | CETX_SummaryOfContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | CETX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration