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EARNINGS PER SHARE
 12 Months Ended
Jun. 30, 2025
Net income per share:  
EARNINGS PER SHARE

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:

 

   For the year ended June 30, 2025 
   Net Income   Shares   Per Share 
Basic income per share:               
Net income  $2,923,233    11,576,287   $0.25 
Effect of dilutive securities               
Stock options   -    -    - 
Diluted income per share  $2,923,233    11,576,287   $0.25 

 

   For the year ended June 30, 2024 
   Net Income   Shares   Per Share 
             
Basic income per share:               
Net income  $683,873    11,378,595   $0.06 
Effect of dilutive securities               
Stock options   -    43,345    - 
Diluted income per share  $683,873    11,421,940   $0.06 

 

As of June 30, 2025, 50,000 options were outstanding. These options were not included in the computation of diluted earnings per share because their exercise price exceeded the average market price of the Company’s common stock during the period and, therefore, their effect would have been anti-dilutive.

 

As of June 30, 2024, 250,000 options were outstanding. The effect of these options on diluted earnings per share was 43,345 incremental shares, calculated using the treasury stock method.

 

 

NETSOL TECHNOLOGIES, INC.

Notes to Consolidated Financial Statements

June 30, 2025 and 2024