Company: NTWK
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021835
Chunk: 20

Company: NETSOL TECHNOLOGIES INC
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 20
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 to obtain a contract capitalized at any balance sheet date. In general, the Company
incurs few direct incremental costs of obtaining new customer contracts. The Company rarely incurs incremental costs to review or otherwise
enter into contractual arrangements with customers. In addition, the Company’s sales personnel receive fees that are referred to
as commissions, but that are based on more than simply signing up new customers. The Company’s sales personnel are required to
perform additional duties beyond new customer contract inception dates, including fulfillment duties and collections efforts.

NOTE
4 – EARNINGS PER SHARE

Basic
earnings per share are computed based on the weighted average number of shares of common stock outstanding during the period. Diluted
earnings per share is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common
shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options
and stock awards.

The
components of basic and diluted earnings per share were as follows:

 SCHEDULE OF DILUTIVE POTENTIAL COMMON SHARES

    For
    the three months ended September 30, 2025 

    Net
    Loss  
    Shares  
    Per
    Share 
  
    Basic loss per share: 

    Net loss 
    $(2,357,288) 
     11,767,811  
    $(0.20)
  
    Effect of dilutive securities 

    Stock
    options 
     -  
     -  
     - 
  
    Diluted loss per share 
    $(2,357,288) 
     11,767,811  
    $(0.20)

    For
    the three months ended September 30, 2024 

    Net
    Income  
    Shares  
    Per
    Share 
  
    Basic income per share: 

    Net income 
    $70,795  
     11,429,695  
    $0.006 
  
    Effect of dilutive securities 

    Stock
    options 
        
     53,059  
     - 
  
    Diluted income per share 
    $70,795  
     11,482,754  
    $0.006 

As
of September 30, 2025, 50,000 options were outstanding. These options were not included in the computation of diluted earnings per