NETSOL Technologies, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Stock Based Compensation (Tables)

Stock Based Compensation (Tables)

12 Months Ended

Jun. 30, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Components of Common Stock Purchase Options and Warrants

A summary of option and warrant activity for the years ended June 30, 2016 and 2015 is presented below:

OPTIONS:
	# of shares			Weighted Ave Exericse Price		Weighted Average Remaining Contractual Life (in years)		Aggregated Intrinsic Value

Outstanding and exercisable, June 30, 2014		757,462		$	6.65		2.2	$	-
Granted		-			-
Exercised		(49,329	)	$	3.88
Expired / Cancelled		-			-
Outstanding and exercisable, June 30, 2015		708,133		$	6.84		1.22	$	572,352
Granted		152,024		$	4.50
Exercised		(177,024	)	$	4.37
Expired / Cancelled		(73,000	)	$	24.08
Outstanding and exercisable, June 30, 2016		610,133		$	4.90		0.99	$	799,030

WARRANTS:
Outstanding and exercisable, June 30, 2015		163,124		$	7.29		1.22	$	-
Granted / adjusted		-			-
Exercised		-			-
Expired		-			-
Outstanding and exercisable, June 30, 2016		163,124		$	7.29		0.23	$	9,303

Schedule of Stock Options and Warrants Outstanding and Exercisable Activity

The following table summarizes information about stock options and warrants outstanding and exercisable at June 30, 2016:

Exercise Price	Number Outstanding and Exercisable		Weighted Average Remaining Contractual Life		Weighted Ave Exericse Price
*OPTIONS:*

$0.10 - $9.90		609,133		0.99	$	4.88
$10.00 - $19.90		1,000		1.05	$	16.00
Totals		610,133		0.99	$	4.90

*WARRANTS:*
$5.00 - $7.50		163,124		0.23	$	7.29
Totals		163,124		0.23	$	7.29

Schedule of Fair Value of Options Granted Assumptions

The assumptions used in calculating the fair value of options granted using the Black-Scholes option-pricing model for options granted during the year ended June 30, 2016 are as follows:

	June 30, 2016
Risk-free interest rate		0.01% - 0.02	%
Expected life		3 months - 5 months
Expected volatility		41.65% - 47.89	%
Expected dividend		0	%

Summary of Unvested Stock Grants Awarded as Compensation

The following table summarizes stock grants awarded as compensation:

	# of shares			Weighted Average Grant Date Fair Value ($)

Unvested, June 30, 2014		232,000		$	3.88
Granted		113,275		$	3.26
Vested		(338,608	)	$	3.60
Unvested, June 30, 2015		6,667		$	6.00
Granted		864,500		$	5.91
Vested		(240,939	)	$	5.51
Unvested, March 31, 2016		630,228		$	6.07

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

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