EXHIBIT 99.2

UNAUDITED PRO FORMA COMBINED FINANCIAL INFORMATION

On December 15, 2015 the Company acquired Advanced Industrial Services, Inc. (“AIS”) and its affiliate subsidiary company based in York Pennsylvania. Advanced Industrial Services Inc. is a broad based industrial services provider that offers one-source expertise and capabilities in plant and equipment erection, relocation, and disassembly. Over the years it has been one of the market leaders in installing high precision equipment in a wide variety of industrial markets like automotive, printing & graphics, industrial automation, packaging, and chemicals among others. In addition, AIS has experience in installing industrial air filtration equipment, similar to the equipment sold by Cemtrex, Inc. through its existing business operations.

The Unaudited Pro Forma Financial Information, prepared by Cemtrex, Inc., gives effect to the Acquisition using the acquisition method of accounting, after giving effect to the pro forma adjustments discussed in the accompanying notes. This financial information has been prepared from, and should be read in conjunction with, the historical consolidated financial statements and notes thereto of Cemtrex and AIS included elsewhere in this report.

The financial periods required to be presented in this Form 8K/A are based on our fiscal periods. Cemtrex and AIS have different fiscal year ends. For the purpose of presenting these pro forma financial statements, we used the financial statements for our fiscal years ended September 30, 2015 and 2014, as filed with the Securities and Exchange Commission (“SEC”) in our Annual Report on Form 10-K. To meet the SEC’s pro forma requirements of combining operating results for AIS for the annual periods that ended within 93 days of the end of our latest annual fiscal period as filed with the SEC, we combined AIS’ transitional period ended December 14, 2015 (presented as a full twelve-month period) and the twelve-month period ended December 31, 2014.

The Pro Forma Combined Balance Sheet gives effect to the Acquisition as if it had occurred on September 30, 2015, combining the historical balance sheet of Cemtrex as of that date with the balance sheet of AIS Group as of December 14, 2015. The Pro Forma Statements of Operations for the AIS’ transitional period ended December 14, 2015 (presented as a full twelve-month period) and the twelve-month period ended December 31, 2014 gives effect to the Acquisition as if it had occurred at the beginning of each respective period.

The Pro Forma Combined Financial Information is unaudited, and is not necessarily indicative of the consolidated results that actually would have occurred if the acquisition had been consummated at the beginning of the periods presented, nor does it purport to present the future financial position and results of operations for future periods.

PRO-FORMA COMBINED STATEMENT OF OPERATIONS

FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2014

	Cemtrex Inc.			Advanced Industrial Services, Inc.			Consolidation Adjustments			Combined Proforma
Revenues
Total revenues	$	47,653,114		$	21,229,536					$	68,882,650

Cost of revenues
Total cost of revenues		32,057,846			14,165,313						46,223,159
Gross profit		15,595,268			7,064,223						22,659,491

Operating expenses
Selling, general and administrative		12,582,072			5,678,663						18,260,735
Total operating expenses		12,582,072			5,678,663						18,260,735
Operating income/(loss)		3,013,196			1,385,560						4,398,756

Other income (expenses)
Interest and financing costs		(436,864	)		(527,193	)		(208,189	) (3)		(1,172,246	)
Interest and other income, net		153,516			435,890						589,406
Total other income, net		(283,348	)		(91,303	)					(582,840	)

Income/(loss) before income taxes		2,729,848			1,294,257						3,815,916
Income tax benefit/(expense), net		60,962			-						60,962
Net income/(loss) applicable to common stockholders	$	2,668,886		$	1,294,257					$	3,876,878

Income/(loss) per common share
- basic	$	0.39								$	0.57
- diluted	$	0.39								$	0.57

Weighted average common shares outstanding
- basic		6,776,587						317,460	(1)		6,776,587
- diluted		6,776,587						317,460	(1)		6,776,587

PRO-FORMA COMBINED STATEMENT OF OPERATIONS

FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2015

	Cemtrex Inc.			Advanced Industrial Services, Inc.			Consolidation Adjustments			Combined Proforma
Revenues
Total revenues	$	56,887,389		$	22,195,519					$	79,082,908

Cost of revenues
Total cost of revenues		40,564,819			15,419,170						55,983,989
Gross profit		16,322,570			6,776,349						23,098,919

Operating expenses
Selling, general and administrative		13,821,546			5,470,466						19,292,012
Total operating expenses		13,821,546			5,470,466						19,292,012
Operating income/(loss)		2,501,024			1,305,883						3,806,907

Other income (expenses)
Interest and financing costs		(496,281	)		(532,050	)		(209,191	) (3)		(1,237,522	)
Interest and other income, net		834,290			80,970						915,260
Total other income, net		338,009			(451,080	)					(322,262	)

Income/(loss) before income taxes		2,839,033			854,803						3,484,645
Income tax benefit/(expense), net		917			-						917
Net income/(loss) applicable to common stockholders	$	2,838,116		$	854,803					$	3,485,562

Income/(loss) per common share
- basic	$	0.41								$	0.49
- diluted	$	0.40								$	0.47

Weighted average common shares outstanding
- basic		6,843,666						317,460	(1)		7,161,126
- diluted		7,058,562						317,460	(1)		7,376,022

PRO-FORMA COMBINED BALANCE SHEET

September 30, 2015

	Cemtrex Inc.			Advanced Industrial Solutions, Inc.			Acquisition Adjustments			Combined Proforma
ASSETS
Current Assets
Cash & equivalents	$	1,486,737		$	112,586			-		$	1,599,323
Short-term investments		-			608,427			-			608,427
Accounts receivable, net		4,771,044			3,211,997			-			7,983,041
Costs & estimated earrings in excess of billings on uncompleted contracts		-			-			-			-
Inventory -net of allowance for inventory obsolescence		6,369,516			465,877			-			6,835,393
Deferred costs		-			43,208			-			43,208
Prepaid expenses & other current assets		893,792			551,292			-			1,445,084
Total Current Assets		13,521,089			4,993,387			-			18,514,476

Property & equipment, net		8,142,523			1,623,760			4,902,142	1,2		14,668,425
Goodwill		845,000			-			-			845,000
Other		35,630			121,000			-			156,630
Total Assets	$	22,544,242		$	6,738,147		$	4,902,142		$	34,184,531

LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities
Accounts payable	$	4,386,578		$	748,311			-		$	5,134,889
Accrued expenses		309,130			568,177			-			877,307
Accrued income taxes		73,746			7,150			-			80,896
Billings in excess of costs and estimated earnings		-			260,330			-			260,330
Short-term note payable to bank		2,129,711			2,196,288			-			4,325,999
Convertible note payable		1,274,000			-			-			1,274,000
Current portion of long-term liabilities		654,020			154,487			1,000,000	1		1,808,507
Other liabilities		-			-			-			-
Total Current Liabilities		8,827,185			3,934,743			1,000,000			13,761,928

Long term- Liabilities
Loan payable to bank		2,383,815			119,537			4,500,000	1		7,003,352
Mortgage payable		4,088,618			-			-			4,088,618
Loan payable to related party		119,055			-			-			119,055
Notes payable to former shareholder		-			86,009			1,000,000	1		1,086,009
Total Liabilities		15,418,673			4,140,289			6,500,000			26,058,962

Commitments & Contingencies

Stockholders' Equity
Preferred stock, par value $0.001, 10,000,000 shares authorized, 1,000,000 shares issued and outstanding		1,000			-			-			1,000
Common stock, par value $0.001, 20,000,000 shares authorized, 7,158,087 shares issued and outstanding pre-acquisition, 7,475,547 post-acquisition		7,158			30,180			(29,862	) 1		7,476
Additional paid-in capital		1,020,444			129,072			870,610	1		2,020,126
Retained Earnings		6,430,855			3,039,547			(3,039,547	) 1		6,430,855
Accumulated other comprehensive income		(333,888	)		-			-			(333,888	)
Treasury stock		-			(600,941	)		600,941	1		-
Total Stockholders' Equity		7,125,569			2,597,858			(1,597,858	)		8,125,569

Total Liabilities & Stockholders' Equity	$	22,544,242		$	6,738,147		$	4,902,142		$	34,184,531

NOTES TO PRO-FORMA COMBINED FINANCIAL STATEMENTS (unaudited)

The pro-forma adjustments are preliminary and are based on our estimate of the fair value and useful lives of the assets acquired and have been prepared to illustrate the estimated effect of the acquisition.

In accordance with Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805"), the total purchase consideration is allocated to the net tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values as of December 15, 2015 (the acquisition date). The purchase price was allocated based on the information currently available, and may be adjusted after obtaining more information regarding, among other things, asset valuations, liabilities assumed, and revisions of preliminary estimates.

The following notes explain the adjustments made:

To reflect the acquisition of AIS and the allocation of the purchase price on the basis of the fair values of the assets acquired and the liabilities assumed, the components of the purchase price and allocation to the assets and liabilities are as follows:

Cemtrex, Inc. common stock	$	1,000,000
Loans from bank		5,000,000
Note payable		1,500,000
Total Purchase Price	$	7,500,000

Cash	$	112,586
Short-term investments		608,427
Accounts receivable, net		3,211,997
Prepaid expenses		551,292
Inventory, net		465,877
Deferred costs		43,208
Property, plant, and equipment, net		6,525,902
Other		121,000
Total Liabilities		(4,140,289	)
Net assets acquired	$	7,500,000

Prior to completion of the purchase, the Company had the fixed assets of AIS evaluated by an independent third party and adjusted the value of those fixed assets to fair market value at the time of purchase.

The loans secured in order to purchase AIS carry variable interest rates based on the 30 day London Interbank Offered Rate (“LIBOR“). These proforma financial statement adjustments are based on the historical LIBOR rates and are not indicative of what these rates may be in the future.