NETSOL TECHNOLOGIES, INC. (NTWK) FY2026 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-07-01 to 2026-06-30

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NETSOL TECHNOLOGIES, INC. cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $5,595,503.00Contract liabilities → Operating adjustments reconciliation: $6,475,441.00Depreciation and amortization → Operating adjustments reconciliation: $1,238,421.00Other current assets → Operating adjustments reconciliation: $977,008.00Stock based compensation → Operating adjustments reconciliation: $758,895.00Accounts payable and accrued expenses → Operating adjustments reconciliation: $756,174.00Contract assets → Operating adjustments reconciliation: $632,164.00Provision for bad debts → Operating adjustments reconciliation: $301,035.00Operating adjustments reconciliation → Net cash from operating activities: $8,288,673.00Operating adjustments reconciliation → Accounts receivable: $2,764,167.00Operating adjustments reconciliation → Gain on sale of assets: $86,298.00Proceeds from bank loans → financing reconciliation: $1,044,523.00Proceeds from exercise of subsidiary options → financing reconciliation: $413,241.00financing reconciliation → Net cash from financing activities: $269,080.00financing reconciliation → Payments on finance lease obligations and loans - net: $1,188,684.00Net cash used in investing activities → investing reconciliation: $4,581,116.00Sales of property and equipment → investing reconciliation: $86,994.00Investment in associates → investing reconciliation: $25,396.00investing reconciliation → Increase in intangible assets: $2,686,392.00investing reconciliation → Purchases of property and equipment: $2,007,114.00Exchange-rate effect → Cash sources and uses: $193,871.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $17,357,944.00Net cash from operating activities → Cash sources and uses: $13,884,176.00Net cash from financing activities → Cash sources and uses: $269,080.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $27,123,955.00Cash sources and uses → Net cash used in investing activities: $4,581,116.00Net income: $5,595,503.00Net income+$5.60 MDepreciation and amortization: $1,238,421.00D&A and accretion+$1.24 MProvision for bad debts: $301,035.00Credit loss provision+$301.04 KGain on sale of assets: -$86,298.00Other asset gain & loss−$86.30 KStock based compensation: $758,895.00Stock-based compensation+$758.90 KAccounts receivable: -$2,764,167.00Accounts receivable−$2.76 MContract assets: $632,164.00Contract assets+$632.16 KOther current assets: $977,008.00Other current assets+$977.01 KAccounts payable and accrued expenses: $756,174.00Payables & accrued liabilities+$756.17 KContract liabilities: $6,475,441.00Deferred revenue+$6.48 MNet cash from operating activities: $13,884,176.00Operating cash+$13.88 MOperating adjustments reconciliation: $11,139,138.00Proceeds from exercise of subsidiary options: $413,241.00Subsidiary option exercises+$413.24 KProceeds from bank loans: $1,044,523.00Bank debt issued+$1.04 MPayments on finance lease obligations and loans - net: -$1,188,684.00Debt & capital securities repaid−$1.19 MNet cash from financing activities: $269,080.00Financing cash+$269.08 Kfinancing reconciliation: $1,457,764.00Purchases of property and equipment: -$2,007,114.00PP&E purchases−$2.01 MSales of property and equipment: $86,994.00PP&E sales+$86.99 KInvestment in associates: $25,396.00Investments, net+$25.40 KIncrease in intangible assets: -$2,686,392.00Asset & investment purchases−$2.69 MNet cash used in investing activities: -$4,581,116.00. Cash required to fund net payments.Investing cash−$4.58 Minvesting reconciliation: $4,693,506.00Cash sources and uses: $31,705,071.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $17,357,944.00Beginning cash$17.36 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $27,123,955.00Ending cash$27.12 MExchange-rate effect: $193,871.00FX effect+$193.87 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$11.88 MOperating cash − cash spent on PP&ECash flow / Net income2.48×Operating cash flow ÷ net incomeNet cash change+$9.77 MEnding cash − beginning cash
Chart details

NETSOL TECHNOLOGIES, INC. cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026

Cash flows for Jul 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Jun 30, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jun 30, 2025
17,357,944 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
13,884,176 US dollars. Net cash provided.
Net income
5,595,503 US dollars
Depreciation and amortization
1,238,421 US dollars
Provision for bad debts
301,035 US dollars
Gain on sale of assets
negative 86,298 US dollars
Stock based compensation
758,895 US dollars
Accounts receivable
negative 2,764,167 US dollars
Contract assets
632,164 US dollars
Other current assets
977,008 US dollars
Accounts payable and accrued expenses
756,174 US dollars
Contract liabilities
6,475,441 US dollars
Investing activities
negative 4,581,116 US dollars. Net cash used.
Purchases of property and equipment
negative 2,007,114 US dollars
Sales of property and equipment
86,994 US dollars
Investment in associates
25,396 US dollars
Increase in intangible assets
negative 2,686,392 US dollars
Financing activities
269,080 US dollars. Net cash provided.
Proceeds from exercise of subsidiary options
413,241 US dollars
Proceeds from bank loans
1,044,523 US dollars
Payments on finance lease obligations and loans - net
negative 1,188,684 US dollars
Operating adjustment reconciliation
11,139,138 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
1,457,764 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
4,693,506 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
193,871 US dollars
Ending cash on Jun 30, 2026
27,123,955 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
31,705,071 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
9,766,011 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.48×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
13,884,176 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,007,114 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
11,877,062 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $8.29M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 13,884,176 US dollars minus 2,007,114 US dollars equals 11,877,062 US dollars.
NETSOL TECHNOLOGIES, INC. (NTWK) FY2026 Annual Statement of Cash Flows Sankey chart
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