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NON-CONTROLLING INTEREST IN SUBSIDIARY | 3 Months Ended
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Sep. 30, 2025
Noncontrolling Interest [Abstract] |
NON-CONTROLLING INTEREST IN SUBSIDIARY | NOTE 16 – NON-CONTROLLING INTEREST IN SUBSIDIARY 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 September 30, 2025 |
NetSol PK |  |  | 30.47 | % |  | $ | 4,773,605 |
NetSol Innovation |  |  | 30.47 | % |  |  | (725,468 | )
NAMECET |  |  | 30.47 | % |  |  | 686,443 |
NIAI |  |  | 30.47 | % |  |  | (4,743 | )
NetSol Thai |  |  | 0.006 | % |  |  | (189 | )
OTOZ Thai |  |  | 0.01 | % |  |  | 6 |
Total |  |  |  |  |  | $ | 4,729,654 |
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 |
OTOZ |  |  | 0.00 | % |  |  | - |
Total |  |  |  |  |  | $ | 4,425,365 |
During the quarter ended September 30, 2025, employees of NetSol PK, a majority-owned subsidiary of the Company, exercised stock options to purchase an aggregate of 278,455 shares of the subsidiary’s common stock for total proceeds of $76,567. Of this amount, $64,147 was received during the quarter ended September 30, 2025, and $12,420 was received during the fiscal year ended June 30, 2025. Due to this exercise, the non-controlling interest in NetSol PK, NetSol Innovation, NAMECET and NIAI, increased from 30.24% at June 30, 2025 to 30.47% at September 30, 2025. The carrying amount of the non-controlling interest was increased by $115,283, and the difference of $38,716 was recognized as a decrease in additional paid-in capital in the Company’s consolidated equity. 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
|  | 2025 |  |  | 2024 |
|  | For the Three Months Ended September 30, |
|  | 2025 |  |  | 2024 |
Net income (loss) attributable to NetSol |  | $ | (2,357,288 | ) |  | $ | 70,795 |
Transfer to (from) non-controlling interest |  |  |  |  |  |  |  |
Decrease in paid-in capital for purchase of 157,895 shares of OTOZ Inc common stock |  |  |  |  |  |  | (143,014 | )
Decrease in paid-in capital for option exercise of 278,455 shares of common stock of NetSol PK by emplyees |  |  | (38,716 | ) |  |  |  |
Net transfer to (from) non-controlling interest |  |  | (38,716 | ) |  |  | (143,014 | )
Change from net income (loss) attributable to NetSol and transfer (to) from non-controlling interest |  | $ | (2,396,004 | ) |  | $ | (72,219 | )

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- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/810/tableOfContent + Details
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- References No definition available. + Details
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