Quarterly report [Sections 13 or 15(d)]

SCHEDULE OF COMPONENTS OF NOTES PAYABLE AND CAPITAL LEASES (Details)

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SCHEDULE OF COMPONENTS OF NOTES PAYABLE AND CAPITAL LEASES (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Debt Instrument [Line Items]    
Total $ 8,753,354 $ 8,273,164
Current Maturities 8,495,978 8,226,206
Long-Term Maturities 257,376 46,958
Subsidiary Finance Leases, Total 93,515 101,505
Subsidiary Finance Leases, Current Maturities 13,863 13,855
Subsidiary Finance Leases, Long-Term Maturities 79,652 87,650
Total 8,846,869 8,374,669
Current Maturities 8,509,841 8,240,061
Long-Term Maturities 337,028 134,608
D&O Insurance [Member]    
Debt Instrument [Line Items]    
Total [1] 86,082 119,542
Current Maturities [1] 86,082 119,542
Long-Term Maturities [1]
Line of Credit [Member]    
Debt Instrument [Line Items]    
Total [2] 505,000 405,000
Current Maturities [2] 505,000 405,000
Long-Term Maturities [2]
Bank Overdraft Facility [Member]    
Debt Instrument [Line Items]    
Total [3]
Current Maturities [3]
Long-Term Maturities [3]
Loan Payable Bank - Export Refinance [Member]    
Debt Instrument [Line Items]    
Total [4] 1,783,358 1,759,634
Current Maturities [4] 1,783,358 1,759,634
Long-Term Maturities [4]  
Loan Payable Bank - Running Finance [Member]    
Debt Instrument [Line Items]    
Total [5]
Current Maturities [5]
Long-Term Maturities [5]
Loan Payable Bank - Export Refinance II [Member]    
Debt Instrument [Line Items]    
Total [6] 1,355,352 1,337,322
Current Maturities [6] 1,355,352 1,337,322
Long-Term Maturities [6]
Loan Payable Bank - Export Refinance III [Member]    
Debt Instrument [Line Items]    
Total [7] 4,636,730 4,575,048
Current Maturities 4,636,730 [6] 4,575,048 [7]
Long-Term Maturities [7]
Loan Payable Bank - Export Refinance IV [Member]    
Debt Instrument [Line Items]    
Total [8]
Current Maturities [8]
Long-Term Maturities [8]
Sale and Leaseback Financing [Member]    
Debt Instrument [Line Items]    
Total [9] 386,832 76,618
Current Maturities [9] 129,456 29,660
Long-Term Maturities [9] 257,376 46,958
Short Term Financing [Member]    
Debt Instrument [Line Items]    
Total [10]
Current Maturities [10]
Long-Term Maturities [10]
[1] The Company finances Directors’ and Officers’ (“D&O”) liability insurance and Errors and Omissions (“E&O”) liability insurance, for which the D&O and E&O balances are renewed on an annual basis and, as such, are recorded in current maturities. The interest rate on these financings were ranging from 7.8% to 11.6% as of December 31, 2025 and 8.4% to 11.6% as of June 30, 2025.
[2] The Company has an uncommitted discretionary demand line of credit up to an aggregate amount of $1,000,000 with HSBC, secured by a lien on the Company’s assets. The annual interest rate was 7.0% as of December 31, 2025 and 7.75% as of June 30, 2025. The total outstanding balance as of December 31, 2025 and June 30, 2025 was $505,000 and $405,000, respectively.
[3] The Company’s subsidiary, NTE, has an overdraft facility with HSBC Bank plc whereby the bank would cover any overdrafts up to £300,000, or approximately $405,405. The annual interest rate was 8.0% as of December 31, 2025 and 8.5% as of June 30, 2025. The total outstanding balance as of December 31, 2025 and June 30, 2025 was £Nil.
[4] The Company’s subsidiary, NetSol PK, has an export refinance facility with Askari Bank Limited, secured by NetSol PK’s assets. This is a revolving loan that matures every six months. The total facility amount is Rs. 600,000,000 or $2,140,029 at December 31, 2025 and Rs. 600,000,000 or $2,111,561 at June 30, 2025. NetSol PK used Rs. 500,000,000 or $1,783,358 at December 31, 2025 and Rs. 500,000,000 or $1,759,634 at June 30, 2025. The interest rate for the loan was 7.5% at December 31, 2025 and 8.0% at June 30, 2025.
[5] The Company’s subsidiary, NetSol PK, has a running finance facility with Askari Bank Limited, secured by NetSol PK’s assets. The total facility amount is Rs. 4,050,937 or $14,449 and Rs. 4,050,937 or $14,256, at December 31, 2025 and June 30, 2025, respectively. The balance outstanding at December 31, 2025 and June 30, 2025 was Rs. Nil. The interest rate for the loan was 12.6% at December 31, 2025 and 13.2% at June 30, 2025.
[6] The Company’s subsidiary, NetSol PK, has an export refinance facility with Bank Al-Habib Limited, secured by NetSol PK’s assets. This is a revolving loan that matures every six months. The total facility amount is Rs. 400,000,000 or $1,426,687 at December 31, 2025. NetSol PK has not used this facility at December 31, 2025. The interest rate for the loan was 7.5% at December 31, 2025.
[7] The Company’s subsidiary, NetSol PK, has an export refinance facility with Samba Bank Limited, secured by NetSol PK’s assets. This is a revolving loan that matures every six months. The total facility amount is Rs. 380,000,000 or $1,355,352 and Rs. 380,000,000 or $1,337,322 at December 31, 2025 and June 30, 2025, respectively. The interest rate for the loan was 7.5% at December 31, 2025 and 8.0% at June 30, 2025.
[8] The Company’s subsidiary, NetSol PK, has an export refinance facility with Habib Metro Bank Limited, secured by NetSol PK’s assets. This is a revolving loan that matures every nine months. The total facility amount is Rs. 1,300,000,000 or $4,636,730 and Rs. 1,300,000,000 or $4,575,048, at December 31, 2025 and June 30, 2025, respectively. NetSol PK used Rs. 1,300,000,000 or $4,636,730 and Rs. 1,300,000,000 or $4,575,048, at December 31, 2025 and June 30, 2025, respectively. The interest rate for the loan was 7.5% at December 31, 2025 and 8.0% at June 30, 2025.
[9] The Company’s subsidiary, NetSol PK, availed sale and leaseback financing from First Habib Modaraba secured by the transfer of the vehicles’ title. As of December 31, 2025, NetSol PK used Rs. 108,456,123 or $386,832 of which $257,376 was shown as long term and $129,456 as current. As of June 30, 2025, NetSol PK used Rs. 21,771,042 or $76,618 of which $46,958 was shown as long-term and $29,660 as current. The interest rate for the loan was from 12.3% to 22.7% at December 31, 2025 and June 30, 2025.
[10] The Company leases various fixed assets under finance lease arrangements expiring in various years through 2028. The assets and liabilities under finance leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the asset. The assets are secured by the assets themselves. Depreciation of assets under finance leases is included in depreciation expense for the three and six months ended December 31, 2025 and 2024.