NETSOL Technologies, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

EARNINGS PER SHARE

EARNINGS PER SHARE

12 Months Ended

Jun. 30, 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.

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

	For the year ended June 30, 2026
	Net Income		Shares		Per Share
Basic income per share:
Net income	$	2,950,353		11,814,041	$	0.25
Effect of dilutive securities
Stock options		-		13,909		-
Diluted income per share	$	2,950,353		11,827,950	$	0.25

	For the year ended June 30, 2025
	Net Income		Shares		Per Share
Basic income per share:
Net income	$	2,923,233		11,576,287	$	0.25
Effect of dilutive securities
Stock options		-		-		-
Diluted income per share	$	2,923,233		11,576,287	$	0.25

As of June 30, 2026, 50,000 stock options were outstanding, resulting in 13,909 incremental shares included in the calculation of diluted earnings per share under the treasury stock method.

As of June 30, 2025, 50,000 options were outstanding. These options were not included in the computation of diluted earnings per share because their exercise price exceeded the average market price of the Company’s common stock during the period and, therefore, their effect would have been anti-dilutive.

NETSOL TECHNOLOGIES, INC.

Notes to Consolidated Financial Statements

June 30, 2026 and 2025