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OPERATING SEGMENTS (Tables) | 3 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
SCHEDULE OF FINANCIAL INFORMATION BY REPORTABLE SEGMENT | The following tables present financial information by reportable segment for the three months ended September 30, 2025: SCHEDULE OF FINANCIAL INFORMATION BY REPORTABLE SEGMENT
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
|  | For the Three Months Ended September 30, 2025 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |
License |  | $ | - |  |  | $ | 72,225 |  |  | $ | - |  |  | $ | 72,225 |
Subscription and support |  |  | 1,486,397 |  |  |  | 1,484,646 |  |  |  | 5,989,512 |  |  |  | 8,960,555 |
Services |  |  | 621,966 |  |  |  | 1,747,446 |  |  |  | 3,609,731 |  |  |  | 5,979,143 |
Intersegment revenues |  |  | - |  |  |  | - |  |  |  | 1,061,771 |  |  |  | 1,061,771 |
Total revenue from reportable segments |  |  | 2,108,363 |  |  |  | 3,304,317 |  |  |  | 10,661,014 |  |  |  | 16,073,694 |
Elimination of intersegment revenues |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,061,771 | )
Total consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 15,011,923 |
Revenues from reportable segments |  |  | 2,108,363 |  |  |  | 3,304,317 |  |  |  | 10,661,014 |  |  |  | 16,073,694 |
Salaries and consultants |  |  | 492,636 |  |  |  | 1,133,001 |  |  |  | 5,338,889 |  |  |  | 6,964,526 |
Travel |  |  | 53,734 |  |  |  | 67,360 |  |  |  | 377,078 |  |  |  | 498,172 |
Depreciation |  |  | - |  |  |  | - |  |  |  | 208,731 |  |  |  | 208,731 |
Other (a) |  |  | 501,302 |  |  |  | 918,027 |  |  |  | 1,070,946 |  |  |  | 2,490,275 |
Gross Profit |  |  | 1,060,691 |  |  |  | 1,185,929 |  |  |  | 3,665,370 |  |  |  | 5,911,990 |
Selling and marketing |  |  | 637,561 |  |  |  | 395,008 |  |  |  | 1,907,598 |  |  |  | 2,940,167 |
Depreciation |  |  | 1,594 |  |  |  | 44,608 |  |  |  | 69,673 |  |  |  | 115,875 |
General and administrative |  |  | 299,026 |  |  |  | 889,577 |  |  |  | 2,272,570 |  |  |  | 3,461,173 |
Income (loss) from operations - reportable segments |  | $ | 122,510 |  |  | $ | (143,264 | ) |  | $ | (584,471 | ) |  | $ | (605,225 | )
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (loss) from operations - reportable segments |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (605,225 | )
Corporate operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,233,481 | )
Interest expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (174,611 | )
Interest income |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 280,974 |
Gain (loss) on foreign currency exchange transactions |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (286,917 | )
Other income (expense) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 17,670 |
Net income (loss) before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (2,001,590 | )
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total
|  | As of |
|  | September 30, 2025 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total
Segment assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash |  | $ | 194,594 |  |  | $ | 937,579 |  |  | $ | 21,035,388 |  |  | $ | 22,167,561 |
Accounts receivable, net of allowance |  |  | 827,171 |  |  |  | 1,996,084 |  |  |  | 3,497,733 |  |  |  | 6,320,988 |
Revenue in excess of billings, net of allowance |  |  | 1,547,541 |  |  |  | 3,137,993 |  |  |  | 10,190,170 |  |  |  | 14,875,704 |
Other segment assets (b) |  |  | 281,641 |  |  |  | 1,406,229 |  |  |  | 7,629,704 |  |  |  | 9,317,574 |
Total segment assets |  | $ | 2,850,947 |  |  | $ | 7,477,885 |  |  | $ | 42,352,995 |  |  | $ | 52,681,827 |
Asset Reconciliation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets for reportable segments |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 52,681,827 |
Corporate assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 641,163 |
Goodwill not allocated to segments |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,302,524 |
Consolidated total |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 62,625,514 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
|  | For the Three Months ended September 30, 2025 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
Expenditures for property, plant and equipment |  | $ | 21,099 |  |  | $ | 38,187 |  |  | $ | 425,995 |  |  | $ | 485,281 |
NETSOL TECHNOLOGIES, INC. Notes to Condensed Consolidated Financial Statements September 30, 2025 (Unaudited) The following tables present financial information by reportable segment for the three months ended September 30, 2024:
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
|  | For the Three Months Ended September 30, 2024 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
License |  | $ | - |  |  | $ | 1,229 |  |  | $ | - |  |  | $ | 1,229 |
Subscription and support |  |  | 1,262,645 |  |  |  | 892,772 |  |  |  | 6,037,054 |  |  |  | 8,192,471 |
Services |  |  | 1,606,016 |  |  |  | 1,601,285 |  |  |  | 3,197,497 |  |  |  | 6,404,798 |
Intersegment revenues |  |  | - |  |  |  | - |  |  |  | 621,392 |  |  |  | 621,392 |
Total revenue from reportable segments |  |  | 2,868,661 |  |  |  | 2,495,286 |  |  |  | 9,855,943 |  |  |  | 15,219,890 |
Elimination of intersegment revenues |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (621,392 | )
Total consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 14,598,498 |
Revenues from reportable segments |  |  | 2,868,661 |  |  |  | 2,495,286 |  |  |  | 9,855,943 |  |  |  | 15,219,890 |
Salaries and consultants |  |  | 483,609 |  |  |  | 1,001,075 |  |  |  | 4,719,050 |  |  |  | 6,203,734 |
Travel |  |  | 139,775 |  |  |  | 14,730 |  |  |  | 416,357 |  |  |  | 570,862 |
Depreciation |  |  | - |  |  |  | - |  |  |  | 228,550 |  |  |  | 228,550 |
Other (a) |  |  | 260,445 |  |  |  | 645,924 |  |  |  | 746,263 |  |  |  | 1,652,632 |
Gross Profit |  |  | 1,984,832 |  |  |  | 833,557 |  |  |  | 3,745,723 |  |  |  | 6,564,112 |
Selling and marketing |  |  | 548,099 |  |  |  | 273,368 |  |  |  | 1,400,888 |  |  |  | 2,222,355 |
Depreciation |  |  | 471 |  |  |  | 59,680 |  |  |  | 77,296 |  |  |  | 137,447 |
General and administrative |  |  | 221,426 |  |  |  | 927,202 |  |  |  | 2,359,305 |  |  |  | 3,507,933 |
Income (loss) from operations - reportable segments |  | $ | 1,214,836 |  |  | $ | (426,693 | ) |  | $ | (91,766 | ) |  | $ | 696,377 |
Reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income (loss) from operations - reportable segments |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 696,377 |
Corporate operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,456,535 | )
Interest expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (258,219 | )
Interest income |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 769,867 |
Gain (loss) on foreign currency exchange transactions |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 542,545 |
Other income (expense) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 153,491 |
Net income (loss) before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 447,526 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
|  | As of |
|  | June 30, 2025 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
Segment assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash |  | $ | 387,955 |  |  | $ | 1,138,048 |  |  | $ | 15,248,031 |  |  | $ | 16,774,034 |
Accounts receivable, net of allowance |  |  | 581,872 |  |  |  | 1,084,418 |  |  |  | 5,861,282 |  |  |  | 7,527,572 |
Revenue in excess of billings, net of allowance |  |  | 1,967,757 |  |  |  | 3,178,780 |  |  |  | 13,987,848 |  |  |  | 19,134,385 |
Other segment assets (b) |  |  | 243,550 |  |  |  | 1,580,534 |  |  |  | 7,066,725 |  |  |  | 8,890,809 |
Total segment assets |  | $ | 3,181,134 |  |  | $ | 6,981,780 |  |  | $ | 42,163,886 |  |  | $ | 52,326,800 |
Asset Reconciliation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets for reportable segments |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 52,326,800 |
Corporate assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 811,785 |
Goodwill not allocated to segments |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 9,302,524 |
Consolidated total |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 62,441,109 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
|  | For the Three Months ended September 30, 2024 |
|  | North America |  |  | Europe |  |  | Asia - Pacific |  |  | Total |
Expenditures for property, plant and equipment |  | $ | 3,841 |  |  | $ | 37,494 |  |  | $ | 59,402 |  |  | $ | 100,737 |
(a) |  | Other costs of goods sold include computer costs, third-party hardware and software costs, repair and maintenance, insurance, utilities, and communication expenses.
(b) |  | Other assets include property and equipment, right of use of assets, advances, deposits, and prepayments.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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