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

Quarterly report [Sections 13 or 15(d)]

EARNINGS PER SHARE

EARNINGS PER SHARE

6 Months Ended

Dec. 31, 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 December 31, 2025						For the six months ended December 31, 2025
	Net Income		Shares		Per Share		Net Loss			Shares		Per Share
Basic income (loss) per share:
Net income (loss)	$	246,757		11,797,068	$	0.02	$	(2,110,531	)		11,782,439	$	(0.18	)
Effect of dilutive securities
Stock options		-		15,030		-		-			-		-
Diluted income (loss) per share	$	246,757		11,812,098	$	0.02	$	(2,110,531	)		11,782,439	$	(0.18	)

	For the three months ended December 31, 2024								For the six months ended December 31, 2024
	Net Loss			Shares		Per Share			Net Loss			Shares		Per Share

Basic loss per share:
Net loss	$	(1,147,042	)		11,484,298	$	(0.10	)	$	(1,076,247	)		11,456,996	$	(0.09	)
Effect of dilutive securities
Stock options		-			-		-			-			-		-
Diluted loss per share	$	(1,147,042	)		11,484,298	$	(0.10	)	$	(1,076,247	)		11,456,996	$	(0.09	)

NETSOL TECHNOLOGIES, INC.

Notes to Condensed Consolidated Financial Statements

December 31, 2025

(Unaudited)

As of December 31, 2025, 50,000 options were outstanding. For the six months ended December 31, 2025, the Company reported a net loss; accordingly, these options were excluded from the computation of diluted earnings per share as their effect would have been anti-dilutive.