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

Quarterly report [Sections 13 or 15(d)]

EARNINGS PER SHARE

EARNINGS PER SHARE

9 Months Ended

Mar. 31, 2026

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.

NETSOL TECHNOLOGIES, INC.

Notes to Condensed Consolidated Financial Statements

March 31, 2026

(Unaudited)

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

	For the three months ended March 31, 2026						For the nine months ended March 31, 2026
	Net Income		Shares		Per Share		Net Loss			Shares		Per Share
Basic income (loss) per share:
Net income (loss)	$	1,300,964		11,823,170	$	0.11	$	(809,567	)		11,795,818	$	(0.07	)
Effect of dilutive securities
Stock options		-		13,760		-		-			-		-
Diluted income (loss) per share	$	1,300,964		11,836,930	$	0.11	$	(809,567	)		11,795,818	$	(0.07	)

	For the three months ended March 31, 2025					For the nine months ended March 31, 2025
		Net Income	Shares		Per Share		Net Income	Shares		Per Share
Basic income per share:
Net income	$	1,423,968	11,683,408	$	0.12	$	347,721	11,531,365	$	0.03
Effect of dilutive securities
Stock options		-	-		-		-	-		-
Diluted income per share	$	1,423,968	11,683,408	$	0.12	$	347,721	11,531,365	$	0.03

As of March 31, 2026, 50,000 options were outstanding. For the nine months ended March 31, 2026, 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.