| SCHEDULE OF BALANCE OF NON-CONTROLLING INTEREST |
The
Company had non-controlling interests in several of its subsidiaries. The balance of non-controlling interest was as follows:
SCHEDULE OF BALANCE OF NON-CONTROLLING INTEREST
| SUBSIDIARY |
|
Non-Controlling
Interest % |
|
|
Non-Controlling
Interest at March 31, 2026 |
|
| |
|
|
|
|
|
|
| NetSol
PK |
|
|
31.41 |
% |
|
$ |
6,870,901 |
|
| NetSol
Innovation |
|
|
31.41 |
% |
|
|
(792,749 |
) |
| NAMECET |
|
|
31.41 |
% |
|
|
1,034,542 |
|
| NIAI |
|
|
31.41 |
% |
|
|
(16,258 |
) |
| NetSol
Thai |
|
|
0.006 |
% |
|
|
(196 |
) |
| OTOZ
Thai |
|
|
0.01 |
% |
|
|
7 |
|
| Total |
|
|
|
|
|
$ |
7,096,247 |
|
| SUBSIDIARY |
|
Non-Controlling
Interest % |
|
|
Non-Controlling
Interest at June 30, 2025 |
|
| |
|
|
|
|
|
|
| NetSol
PK |
|
|
30.24 |
% |
|
$ |
4,496,723 |
|
| NetSol
Innovation |
|
|
30.24 |
% |
|
|
(637,529 |
) |
| NAMECET |
|
|
30.24 |
% |
|
|
567,819 |
|
| NIAI |
|
|
30.24 |
% |
|
|
(1,471 |
) |
| NetSol
Thai |
|
|
0.006 |
% |
|
|
(184 |
) |
| OTOZ
Thai |
|
|
0.01 |
% |
|
|
7 |
|
| Total |
|
|
|
|
|
$ |
4,425,365 |
|
|
| SCHEDULE OF CHANGE IN OWNERSHIP INTEREST |
The
following schedule discloses the effect on the Company’s equity due to the changes in the Company’s ownership interest.
SCHEDULE OF CHANGE IN OWNERSHIP INTEREST
| |
|
2026 |
|
|
2025 |
|
|
2026 |
|
|
2025 |
|
| |
|
For
the Three Months |
|
|
For
the Nine Months |
|
| |
|
Ended
March 31, |
|
|
Ended
March 31, |
|
| |
|
2026 |
|
|
2025 |
|
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Decrease
in paid-in capital for purchase of 177,558
shares of OTOZ Inc common stock |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(112,010 |
) |
| Net
income (loss) attributable to NetSol Transfer to (from) non-controlling interest |
|
$ |
1,300,964 |
|
|
$ |
1,423,968 |
|
|
$ |
(809,567 |
) |
|
$ |
347,721 |
|
| Decrease
in paid-in capital for purchase of 177,558
shares of OTOZ Inc common stock |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(112,010 |
) |
| Increase
in paid-in capital for purchase of 2,690,251
shares of common stock of NetSol PK from Open Market |
|
|
- |
|
|
|
29,135 |
|
|
|
- |
|
|
|
29,135 |
|
| Decrease
in paid-in capital for option exercise of 1,443,874
shares of common stock of NetSol PK by employees |
|
|
(12,953 |
) |
|
|
|
|
|
|
(202,873 |
) |
|
|
- |
|
| Net
transfer to (from) non-controlling interest |
|
|
(12,953 |
) |
|
|
29,135 |
|
|
|
(202,873 |
) |
|
|
(82,875 |
) |
| Change
from net income (loss) attributable to NetSol and
transfer (to) from non-controlling interest |
|
$ |
1,288,011 |
|
|
$ |
1,453,103 |
|
|
$ |
(1,012,440 |
) |
|
$ |
264,846 |
|
|