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]

CONTRACT ASSETS – NON-CURRENT (Tables)

CONTRACT ASSETS – NON-CURRENT (Tables)

12 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

SCHEDULE OF CONTRACT ASSETS - NON-CURRENT RECONCILIATION

The reconciliation for the years ended June 30, 2026 and 2025 is as follows:

		Contract assets, non-current				Present value discount				Total
Balance at June 30, 2024		$	1,106,475			$	(152,446	)		$	954,029
Additions			559,032				(128,921	)			430,111
Accretion of discount			-				73,066				73,066
Transfers to current			(521,875	)			-				(521,875	)
Effect of translation adjustment			(31,829	)			264				(31,565	)
Balance at June 30, 2025		$	1,111,803			$	(208,037	)		$	903,766
Contract assets, non-current, balance		$	1,111,803			$	(208,037	)		$	903,766
Additions			2,521,608				(270,726	)			2,250,882
Accretion of discount			-				98,197				98,197
Transfers to current			(707,890	)			-				(707,890	)
Effect of translation adjustment			(85,284	)			7,347				(77,937	)
Balance at June 30, 2026		$	2,840,237			$	(373,219	)		$	2,467,018
Contract assets, non-current, balance		$	2,840,237			$	(373,219	)		$	2,467,018