v3.26.3
NON-CONTROLLING INTEREST IN SUBSIDIARIES (Tables)
12 Months Ended
Jun. 30, 2026
Noncontrolling Interest [Abstract]  
SCHEDULE OF BALANCE OF NON-CONTROLLING INTEREST

The Company had non-controlling interests in several of its subsidiaries. The balance of non-controlling interest was as follows:

 

SUBSIDIARY 

Non-Controlling

Interest %

  

Non-Controlling

Interest at

June 30, 2026

 
         
NetSol PK   31.48%  $7,300,697 
NetSol Innovation   31.48%   (767,076)
NAMECET   31.48%   1,447,641 
NIAI   31.48%   (7,031)
NetSol Thai   0.006%   (336)
OTOZ® Thai   0.00%   - 
Total       $7,973,895 

 

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 
Total       $4,425,365 

SCHEDULE OF CHANGE IN OWNERSHIP INTEREST

The following schedule discloses the effect on the Company’s equity due to the changes in the Company’s ownership interest.

 

   2026   2025 
   For the Years 
   Ended June 30, 
   2026   2025 
         
Net income attributable to NetSol  $2,950,353   $2,923,233 
Transfer to (from) non-controlling interest          
Decrease in paid-in capital for purchase of 177,558 shares of OTOZ Inc common stock   -    (112,010)
Increase in paid-in capital for purchase of 2,690,251 shares of common stock of NetSol PK from Open Market   -    29,135 
Decrease in paid-in capital for option exercise of 1,543,987 shares of common stock of NetSol PK by employees   (221,853)   - 
Net transfer (to) from non-controlling interest   (221,853)   (82,875)
Change from net income attributable to NetSol and transfer (to) from non-controlling interest  $2,728,500   $2,840,358