For the quarter ending 2026-03-31, CETXP had -$14,571,470 decrease in cash & cash equivalents over the period. -$4,571,730 in free cash flow.
| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Effect of exchange rate changes on cash | - | -724,832 | -25,794 | -321,394 |
| Net loss | 907,048 | -20,556,147 | -3,361,833 | -24,930,687 |
| Depreciation and amortization | 603,512 | 412,395 | 394,608 | 960,930 |
| (gain)/loss on disposal of property and equipment | 484 | 523 | 2,116 | -19,668 |
| Noncash lease expense | 322,982 | 257,769 | 256,655 | 684,360 |
| Interest on finance leases | 496 | - | - | - |
| Loss on marketable securities | -69,552 | - | - | - |
| Credit loss (recovery)/expense | 6,097 | -8,506 | -65,006 | 55,222 |
| Accounts payable - related party | - | - | - | 0 |
| Loss on write-off of related party receivables | 215,779 | - | 216,399 | - |
| Contract modification - related party | - | - | -561,090 | 280,545 |
| Bargain purchase gain | 2,068,047 | - | - | - |
| Share-based compensation | - | - | 3,956 | 10,280 |
| Write-off of demonstration equipment | 0 | 441,624 | - | - |
| Income tax expense | - | - | - | 0 |
| Interest expense paid in equity shares | 0 | 11,798,283 | 294,977 | - |
| Accrued interest on notes payable | 179,269 | 162,713 | 247,266 | 803,030 |
| Non-cash royalty income | 211,534 | 31,991 | 50,333 | 48,668 |
| Amortization of original issue discounts on notes payable | 209,375 | 12,500 | 12,500 | 29,167 |
| Loan origination costs | 0 | 25,000 | 0 | 5,000 |
| Receipt of sol from staking | 18,545 | 13,138 | 12,522 | - |
| Non-cash transaction fees | 4,374 | 2,510 | 2,755 | - |
| Loss on exercise of warrant liabilities | - | - | - | -15,722,096 |
| Unrealized loss on digital assets | -628,581 | -469,860 | 150,009 | - |
| Loss on exercise of warrant liabilities | 16,224 | -4,674,806 | -15,088,812 | 0 |
| Changes in fair value of warrant liability | -2,568,357 | 282,546 | 2,005,137 | 8,928,275 |
| Trade receivables | 2,426,193 | -3,440,800 | 435,771 | 1,534,474 |
| Trade receivables - related party | -21,774 | -13,386 | -21,372 | -87,116 |
| Inventory | -993,395 | 851,188 | 758,701 | -1,162,286 |
| Shares issued to pay for services | - | - | - | 0 |
| Contract assets | -152,162 | 718,712 | 375,732 | -387,056 |
| Prepaid expenses and other current assets | 482,541 | 9,979 | 769 | 98,976 |
| Other assets | 96,767 | -112,030 | -94,475 | -125,035 |
| Accounts payable | -513,103 | -183,748 | -322,692 | 295,378 |
| Sales tax payable | 28,471 | -53,592 | 61,433 | -58,449 |
| Operating lease liabilities | -319,103 | -263,005 | -239,215 | -692,804 |
| Deposits from customers | 146,557 | -6,156 | -103,327 | -146,744 |
| Accrued expenses | -40,366 | -546,600 | 781,189 | 60,159 |
| Contract liabilities | 273,585 | -112,793 | -1,054,535 | 1,455,386 |
| Deferred revenue | -292,569 | -182,543 | 46,066 | -135,687 |
| Income taxes payable | -127,708 | 539,968 | -128,072 | -24,582 |
| Other liabilities | 0 | 517 | 3,662 | 10,864 |
| Net cash (used in)/provided by operating activities | -4,418,532 | -891,914 | -3,251,467 | 3,410,782 |
| Purchase of property and equipment | 153,198 | 183,584 | 495,791 | 1,435,743 |
| Purchase of marketable securities | - | 100,000 | 998,462 | - |
| Investment in masterpiecevr | - | - | 0 | 100,000 |
| Proceeds from sale of property and equipment | 19,069 | 523 | 15,746 | 13,511 |
| Royalties on related party revenues | 10,000 | 30,000 | 0 | 40,000 |
| Purchase of marketable securities | 5,100,000 | - | - | - |
| Acquisitions, net of cash acquired | 7,594,695 | - | - | - |
| Investment in digital assets | 1,000,567 | - | - | - |
| Net cash used by investing activities | -13,719,391 | -253,061 | -1,478,507 | -1,482,232 |
| Proceeds on revolving line of credit | 3,226,024 | 7,285,840 | 9,720,473 | 23,424,024 |
| Payments on revolving line of credit | 3,534,629 | 8,513,678 | 8,584,235 | 24,509,177 |
| Proceeds on bank loans | - | - | - | 0 |
| Payments on debt | 136,113 | 114,654 | 110,352 | 985,212 |
| Payments on paycheck protection program loans | - | - | 0 | -50,628 |
| Proceeds on loan from ceo | - | - | 0 | 200,000 |
| Payments on loan from ceo | - | - | 200,000 | - |
| Finance lease liabilities | 6,897 | - | - | - |
| Proceeds from notes payable | 0 | 7,000,000 | 0 | 500,000 |
| Proceeds from warrant exercises | 18,068 | 5,657,264 | 2,131,564 | 1,307,354 |
| Proceeds from offerings | 4,000,000 | 6,000,000 | 0 | 1,463,550 |
| Purchases of treasury stock | - | - | - | 0 |
| Expenses on offerings | 0 | 9,473 | 0 | 232,100 |
| Net cash provided by financing activities | 3,566,453 | 17,305,299 | 2,957,450 | 1,117,811 |
| Net increase/(decrease) in cash, cash equivalents, and restricted cash | - | - | -1,798,318 | 2,724,967 |
| Net increase in cash, cash equivalents, and restricted cash | -14,571,470 | 16,160,324 | - | - |
| Cash and cash equivalents at beginning of period | - | 6,347,041 | 5,420,392 | - |
| Cash and cash equivalents at end of period | - | 21,782,533 | 6,347,041 | - |
CEMTREX INC (CETXP)
CEMTREX INC (CETXP)