A semigraph, defined as a generalization of graph by Sampathkumar, allows an edge to have more than two vertices. The idea of multiple vertices on edges gives rise to multiplicity in every concept in the theory of graphs when generalized to semigraphs.
In this paper, we define a representing matrix of a semigraph G and call it binomial incidence matrix of the semigraph G. This matrix, which becomes the well-known incidence matrix when the semigraph is a graph, represents the semigraph uniquely, up to isomorphism. We characterize this matrix and derive some results on the rank of the matrix. We also show that a matrix derived from the binomial incidence matrix satisfies a result in graph theory which relates incidence matrix of a graph and adjacency matrix of its line graph. We extend the concept of “twin vertices” in the theory of graphs to semigraph theory, and characterize them. Finally, we derive a systematic approach to show that the binomial incidence matrix of any semigraph on n vertices can be obtained from the incidence matrix of the complete graph Kn.