Annual report [Section 13 and 15(d), not S-K Item 405]

EARNINGS PER SHARE

v3.25.2
EARNINGS PER SHARE
 12 Months Ended
Jun. 30, 2025
Net income per share:  
EARNINGS PER SHARE

NOTE 4 – EARNINGS PER SHARE

 

Basic earnings per share are computed based on the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.

 

The components of basic and diluted earnings per share were as follows:

 

    For the year ended June 30, 2025  
    Net Income     Shares     Per Share  
Basic income per share:                        
Net income   $ 2,923,233       11,576,287     $ 0.25  
Effect of dilutive securities                        
Stock options     -       -       -  
Diluted income per share   $ 2,923,233       11,576,287     $ 0.25  

 

    For the year ended June 30, 2024  
    Net Income     Shares     Per Share  
                   
Basic income per share:                        
Net income   $ 683,873       11,378,595     $ 0.06  
Effect of dilutive securities                        
Stock options     -       43,345       -  
Diluted income per share   $ 683,873       11,421,940     $ 0.06  

 

As of June 30, 2025, 50,000 options were outstanding. These options were not included in the computation of diluted earnings per share because their exercise price exceeded the average market price of the Company’s common stock during the period and, therefore, their effect would have been anti-dilutive.

 

As of June 30, 2024, 250,000 options were outstanding. The effect of these options on diluted earnings per share was 43,345 incremental shares, calculated using the treasury stock method.

 

 

NETSOL TECHNOLOGIES, INC.

Notes to Consolidated Financial Statements

June 30, 2025 and 2024