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OPERATING SEGMENTS (Tables)

3 Months Ended

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.

X

- 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

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X

- References

No definition available.

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