NETSOL Technologies, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

EARNINGS PER SHARE

EARNINGS PER SHARE

3 Months Ended

Sep. 30, 2025

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 three months ended September 30, 2025
	Net Loss			Shares		Per Share
Basic loss per share:
Net loss	$	(2,357,288	)		11,767,811	$	(0.20	)
Effect of dilutive securities
Stock options		-			-		-
Diluted loss per share	$	(2,357,288	)		11,767,811	$	(0.20	)

	For the three months ended September 30, 2024
	Net Income		Shares		Per Share
Basic income per share:
Net income	$	70,795		11,429,695	$	0.006
Effect of dilutive securities
Stock options				53,059		-
Diluted income per share	$	70,795		11,482,754	$	0.006

As of September 30, 2025, 50,000 options were outstanding. These options were not included in the computation of diluted earnings per share because of the loss during the quarter ended September 30, 2025; therefore, their effect would have been anti-dilutive.

NETSOL TECHNOLOGIES, INC.

Notes to Condensed Consolidated Financial Statements

September 30, 2025

(Unaudited)