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Netsol Technologies Inc NTWK US Equity

Information Technology · CIK 1039280 · FY ends Jun 30
$4.13
+0.11 (+2.74%)
USD · as of 2026-08-28 · marketstack

Netsol Technologies Inc (Nasdaq: NTWK), an SEC filer in Services-Prepackaged Software, closed at $4.13, +2.7%, on 2026-08-28, with a market cap of $49M, a trailing P/E of 16.5, a return on equity of 8.0%, a net margin of 4.0% and 3-year sales growth of 8.5%. Institutional ownership, earnings history and filed financials are on the tabs below.

NTWK · 10-K · period ended 2023-06-30

← all NTWK documents
filed 2023-09-22 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

WASHINGTON,

D.C. 20549

FORM

10-K

☒ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES

EXCHANGE

ACT OF 1934

FOR

THE FISCAL YEAR ENDED JUNE 30, 2023

or

☐TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE

SECURITIES

EXCHANGE ACT OF 1934

Commission

File Number 0-22773

NETSOL

TECHNOLOGIES, INC.

(Exact

Name of Registrant specified in its charter)

(State or other jurisdiction (I.R.S. Employer

of incorporation or organization) Identification Number)

16000

Ventura Blvd., Suite 770,

Encino,

CA91436

(Address

of principal executive offices) (Zip code)

(818)222-9195

(Issuer’s

telephone number including area code)

Securities

registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of exchange on which registered

Common Stock, $0.01 par value per share NTWK NASDAQ

Indicate

by check mark if the registrant is a well-known seasoned issuer, as defined by Rule 405 of the Securities Act.

Yes

☐ No ☒

Indicate

by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes ☐ No ☒

Indicate

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during

the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such

filing requirements for the past 90 days. Yes ☒ No ☐

Indicate

by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data

File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding

12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

If

securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant

included in the filing reflect the correction of an error to previously issued financial statements.☐

Indicate

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based

compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to

§240.10D-1(b). ☐

Indicate

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting

company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”,

“smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act (Check one):

Large Accelerated Filer ☐ Accelerated Filer ☐

Non-accelerated Filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate

by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness

of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered

public accounting firm that prepared or issued its audit report. ☐

Indicate

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒

The

aggregate market value of the Common Stock held by non-affiliates of the registrant was approximately $28,197,710 based upon the closing

price of the stock as reported on NASDAQ Capital Market ($2.89 per share) on December 31, 2022, the last business day of the registrant’s

second quarter. As of September 15, 2023, there were 12,284,887 shares issued and 11,345,856 outstanding of its $.01 par value Common

Stock and no Preferred Stock was outstanding.

DOCUMENTS

INCORPORATED BY REFERENCE

(None)

ANNUAL

REPORT

PURSUANT

TO SECTION 13 OR 15(d) OF THE

SECURITIES

ACT OF 1934

TABLE

OF CONTENTS AND CROSS REFERENCE SHEET

PAGE

PART I

Note About Forward-Looking Statements

Item 1 Business 1

Item 1A Risk Factors 13

Item 1B Unresolved Staff Comments 14

Item 1C Cybersecurity 14

Item 2 Properties 14

Item 3 Legal Proceedings 14

Item 4 Mine Safety Disclosures 14

PART II

Item 6 [Reserved] 15

Item 7A Quantitative and Qualitative Disclosures about Market Risk 31

Item 8 Financial Statements and Supplementary Data 31

Item 9A Controls and Procedures 31

Item 9B Other Information 32

Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 32

PART III

Item 10 Directors, Executive Officers and Corporate Governance 32

Item 11 Executive Compensation 37

Item 14 Principal Accountant Fees and Services 50

PART IV

Item 15 Exhibits and Financial Statement Schedules 51

i

NOTE

ABOUT FORWARD-LOOKING STATEMENTS

This

Annual Report on Form 10-K contains forward looking statements within the meaning of the Private Securities Litigation Reform Act of

1995 relating to the development of the Company’s products and services and future operation results, including statements regarding

the Company that are subject to certain risks and uncertainties that could cause actual results to differ materially from those projected.

The words “believe,” “expect,” “anticipate,” “intend,” variations of such words, and

similar expressions, identify forward looking statements, but their absence does not mean that the statement is not forward looking.

These statements are not guarantees of future performance and are subject to certain risks, uncertainties and assumptions that are difficult

to predict. Factors that could affect the Company’s actual results include the progress and costs of the development of products

and services and the timing of the market acceptance. Forward looking statements may appear throughout this report, including without

limitation, the following sections: Item 1 “Business,” and Item 7 “Management’s Discussion and Analysis of Financial

Condition and Results of Operations.” We undertake no obligation to revise or publicly release the results of any revision to these

forward-looking statements, except as required by law. Given these risk and uncertainties, readers are cautioned not to place undue reliance

on such forward-looking statements.

As

used herein, “NETSOL,” “we”, “our,” and similar terms include NetSol Technologies, Inc. and its subsidiaries,

unless the context indicates otherwise.

PART

1

ITEM

1 - BUSINESS

GENERAL

NetSol

Technologies, Inc. (Nasdaq CM: NTWK) is a worldwide provider of IT and enterprise software solutions to the global finance and leasing

industry. We believe that our solutions constitute mission critical applications for clients, as they encapsulate end-to-end business

processes, facilitating faster processing and increased transactions.

NETSOL’s

primary sources of revenues have been licensing, subscriptions, modification, enhancement and support of its suite of financial applications,

under the brand name NFS Ascent® to leading businesses in the global finance and leasing space. With constant innovation

being a major part of NETSOL’s DNA, we have enabled NFS Ascent® deployment on the cloud with several implementations

already live and some underway. This shift to the cloud will enable NETSOL’s new customers to opt for a subscription-based pricing

model rather than the traditional licensing model.

NETSOL’s

clients include blue chip organizations, Dow-Jones 30 Industrials, Fortune 500 companies, financial institutions, global vehicle manufacturers

through their captive finance companies (“auto captives”), unrelated automotive finance companies (“non-captives”),

equipment finance and leasing companies, and banks. All of which are serviced by NETSOL’s strategically placed support and delivery

locations around the globe.

Founded

in 1997, NETSOL is headquartered in Encino, California. NETSOL follows a global strategy for sales and delivery of its portfolio of solutions

and services through its offices in the following locations:

■ North America Encino, California and Austin, Texas

■ Europe London Metropolitan Area, Horsham, Flintshire

■ Middle East Dubai

OUR

BUSINESS

Company

Business Model

We

believe that our technology solutions offer our customers a return on their investment and allow us to thrive in a hyper competitive

and mature global marketplace. Our solutions are bolstered by our people. We believe that people are the drivers of success; therefore,

we invest heavily in our hiring, training and retention of top-notch staff to ensure not only successful selling, but also the ongoing

satisfaction of our clients. Taken together, this “selling and attentive servicing” approach creates a distinctive advantage

for us and a unique value for our customers. We continue to underpin our proven and effective business model which is a combination of

affordable pricing through effective cost arbitrage, subject matter expertise, domain experience, scalability and proximity with our

global and regional customers.

Niche

Market Focus

Through

our specialization in the leasing and financing space, we have gained a strong foothold in several global locations and a market leading

position in the auto equipment finance segment. We have a significantly growing presence in the general asset finance space, including

equipment and the big-ticket financing industry together with startups and banks.

Subject

Matter Expertise

Our

dual expertise in enterprise technology implementation and financial application development has helped us emerge as a global player

in the finance and leasing industry and secure a broad footprint across the major markets of North America, Asia Pacific and Europe.

The Asia Pacific region has particularly benefitted from the organic growth in the fast-developing leasing automation industry, which

is still nascent per Western standards.

Domain

Experience

We

have a strong presence in the captive asset-finance domain. With a collective experience of over two decades in Asia Pacific and Europe

and of nearly four decades in North America, we are one of the few players in this niche industry with a global presence.

Proximity

with Global and Regional Customers

We

have offices across the world, located strategically to maintain close contact and proximity with our customers in various key markets.

This has not only helped us strengthen our customer relationships but also build a deeper understanding of local market dynamics. Simultaneously,

we are able to extend services and even support development through a combination of onsite and off-site resources. This approach has

allowed us to offer blended rates to our customers by employing a unique and cost-effective global development model.

While

our business model is built around the development, implementation and maintenance of our suite of financial applications, we employ

the same facilities and competencies to extend our offerings into related segments, including but not limited to:

■ IT consulting and services

■ Solutions development and implementation

■ Business intelligence

■ Outsourcing services and software process improvement consulting

■ Maintenance and support of existing systems

■ Project management

■ Technology/start-up incubation

■ White labelled digital retailing for auto-captives

Our

global operation is broken down into three regions: North America, Europe and Asia Pacific. All of the subsidiaries are seamlessly integrated

to function effectively with global delivery capabilities, cross selling to multinational asset finance companies, leveraging of the

centralized marketing and pre-sales organization, and a network of employees connected across the globe to support local and global customers

and partners.

OUR

PRODUCTS AND SERVICES

NFS

Ascent®

Covering

the complete finance and leasing cycle starting from quotation origination through contract settlements, NFS Ascent® is

designed and developed for a highly flexible setting and is capable of dealing with multinational, multi-company, multi-asset, multi-lingual,

multi-distributor and multi-manufacturer environments. The solution fully automates the entire financing/leasing cycle for companies

of any size, including those with multi-billion-dollar portfolios. NFS Ascent® empowers financial institutions to effectively

manage their complex lending portfolios, enabling them to thrive in hyper-competitive global markets.

NFS

Ascent® is built on cutting-edge, modern technology that enables auto, equipment and big-ticket finance companies, alongside

banks, to run their retail and wholesale finance business with ease. With comprehensive domain coverage and powerful configuration engines,

it is well architected to empower finance and leasing companies with a platform that supports their growth in terms of business volume

and transactions.

NETSOL’s

next generation platform offers a technologically advanced solution for the asset finance and leasing industry. NFS Ascent’s®

architecture and user interfaces were designed based on NETSOL’s collective experience with blue chip organizations and global

Fortune 500 companies over the past 40 years combined with modern UX design concepts. The platform’s framework allows auto captive

and asset finance companies to rapidly transform legacy driven technology into a state-of-the-art IT and business process environment.

At

the core of the NFS Ascent® platform is a lease accounting and contract processing engine, which allows for an array of

interest calculation methods, as well as robust accounting of multi-billion-dollar lease portfolios in compliance with various regulatory

standards. NFS Ascent®, with its distributed and clustered deployment across parallel application and high-volume data

servers, enables finance companies to process voluminous data in a hyper speed environment.

Our

premier solution has been developed using the latest tools and technologies and its n-tier SOA architecture allows the system to greatly

improve a myriad of areas including, but not limited to, scalability, performance, fault tolerance and security. NFS Ascent®

empowers users with:

● Improvement in overall productivity within the delivery organization:

● Amplified customer satisfaction:

NFS

ASCENT®CONSTITUENT APPLICATIONS

Omni

Point of Sale (Omni POS)

A

highly agile, easy-to-use, web-based application - also accessible through mobile devices - Ascent’s Omni POS system delivers an

intuitive user experience, with features that enable rapid data capture. Information captured at the point of sale can be made available

to anyone in an organization at any point in the lifecycle of each transaction.

Contract

Management System (CMS)

Ascent’s

Contract Management System (CMS) is a powerful, highly agile, functionally rich application for managing and maintaining detailed credit

contracts throughout their lifecycle – from pre-activation and activation through customer management, asset financial management,

billing and collections, finance and accounting, restructuring and maturity.

Wholesale

Finance System (WFS)

The

Ascent Wholesale Finance System (WFS) provides a powerful, seamless and efficient system for automating and managing the entire lifecycle

of wholesale finance. With floor planning, dealer and inventory financing, it is ideal for a culture of collaboration. Dealers, distributors,

partners and anyone in the supply chain are empowered to realize the benefits of financing – and leverage the advantages of real-time

business intelligence. The system also supports asset and non-asset-based financing.

Dealer

Auditor Access System (DAAS)

DAAS

is a web-based solution that can be used in conjunction with WFS or any third-party wholesale finance system. It addresses the needs

of dealer, distributor, and auditor access in a wholesale financing arrangement.

NFS

Ascent®deployed on the cloud

Our

premier, next generation solution NFS Ascent® is also available on the cloud. With swift, seamless deployments and easy

scalability, it is an extremely adaptive retail and wholesale platform for the global finance and leasing industry. This cloud-version

of NFS Ascent® is offered via flexible, value-driven subscription-based pricing options without the need to pay any upfront

license fees. Clients further benefit from a rapid deployment process and the ability to scale on demand.

NFS

Digital

NETSOL

is the pioneer in the global finance and leasing industry providing a full suite of digital transformation solutions. NFS Digital is

a combination of our core strengths, domain, and technology. Our insight into the evolving landscape together with our valuable experience

led us to define sound digital transformation strategies and compliment them with smart digital solutions so that our customers always

remain competitive and relevant to the dynamic environment. Our digital transformation solutions are extremely robust and can be used

with or without our core, next-gen solution (NFS Ascent®) to effectively augment and enhance our customer’s ecosystem.

■ Self-Point of Sale

■ Mobile Account

■ Mobile Point of Sale

■ Mobile Dealer

■ Mobile Auditor

■ Mobile Collector

■ Mobile Field Investigator

OtozTM

Digital Auto Retail and Mobility Orchestration

OtozTM

provides a white-label SaaS platform to OEMs, finance companies, dealers, and start-ups that enables short and long-term on-demand

mobility models (subscriptions, rental and car-sharing) and digital retail.

Our

turn-key platform helps automotive companies make a move into the digital era, addressing a range of customer segments with evolving

needs by offering them a seamless, omni-channel, end-to-end car buying and usage experience. It enables both direct-to-consumer transactions

as well as traditional dealer models with the option to add peer-to-peer market place functionalities for the future of EV pay-per-use

and mobility orchestration.

Digital

auto-retail is not a one-size-fits-all. OtozTM offers a flexible, configurable, and scalable platform along with a proven

launch strategy framework for auto companies that intend to launch and grow digital retail and mobility businesses quickly and seamlessly.

OtozTM

Ecosystem

OtozTM

is built on state-of-the-art technology, offering open Application Programming Interfaces (APIs) and ecosystem partner integrations

that are crucial to digital retail and mobility operations including finance and insurance providers, trade-in tools, KYC and fraud detection

tools, CRM systems, website providers (Tier 1 – Tier 3), marketing toolkits, inventory feeds, pricing engines, tax engine, payment

processors, an insurance marketplace and vehicle delivery logistics providers.

In

addition, OtozTM is equipped with intelligent lead generation and product analytics capabilities, empowering dealerships with

the tools to track customer journeys, personalize customer engagements, and convert qualified leads.

OtozTM

Platform

A

fully digital, white-label platform for digital auto retail and mobility orchestration that delivers an intuitive and elegant user experience,

both online and offline.

OtozTM

expands into a comprehensive in-life subscription and rental platform that empowers in-life and end-of-life management of such

contracts. The platform’s seamless handling of complex tax rules and contract management processes are compliant with local and

state standards for jurisdictions it operates in across the U.S.

OtozTM

platform consists of two portals:

● Dealer/Admin Tool

● Customer Portal

Dealer/Admin

Tool

■ Account creation

■ Order management work queue

■ User roles and rights

■ Tax configurator

■ Customer KYC reports

■ Vehicle delivery scheduling

■ Payment gateways

■ Inventory management

■ Finance and insurance products feed and prioritization

■ Accessories/add-on management and association

■ Dealer fee management

■ Ecosystem APIs

■ DMS integrations

■ Send referral

■ Deal builder

Customer

Portal

■ Inventory search and selection

■ Multi-lender capabilities

■ Dealer-Customer-Chat tool

■ Buy accessories

■ License checks (paperless)

■ Vehicle options and finance and insurance products

■ Trade-in valuation

■ Credit application and decision

■ Paperless contracts and e-signing

■ Digital payments

■ Vehicle delivery and pick-up scheduling

AppexNow

NETSOL

introduced AppexNow - the first marketplace for API-first products specifically for the global credit, finance and leasing industry.

Two products have been launched under the umbrella of the AppexNow marketplace until now i.e. Flex and Hubex. NETSOL will introduce and

launch further products and services under this marketplace in the future.

AppexNow:

Flex

The

first product offering from the AppexNow marketplace, Flex is an API-based, ready-to-use calculation engine. It is a pure play SaaS product

that is cloud-based and can be integrated seamlessly into an organization’s products, services and ecosystem. The calculation engine

intelligently adapts to demand by monitoring usage to maintain reliable and predictable performance at desired costs. It is a one-stop

solution that guarantees precise calculations at all stages of the contract lifecycle through various calculation types.

It

is a comprehensive solution which creates an ecosystem of value across multiple functions, systems and industries to fuel growth and

propel businesses into the future by increasing delivery efficiency and product management, centralization through a connected ecosystem

resulting in a higher ROI and a larger market share.

Flex

proves versatility by covering all the calculation aspects ranging from the pricing for the end customer at inception, in-life financial

modifications, the re-creation of the repayment plan, termination, amortizations/re-amortizations, among other calculation types. All

the calculations are parameter-driven, which helps perform simple, multi-dimensional, or complex calculations based on the needs.

AppexNow:

Hubex

Hubex

is an API library that enables companies to standardize all their API integration procedures across multiple API services through a single

integration. Hubex is NETSOL’s second product offering from the AppexNow marketplace following Flex.

In

addition to traditional lending companies, Hubex can also streamline the operations of dealerships, vendors and consultants through an

API library. With a ready-to-use service, Hubex makes it easy for businesses to seamlessly connect with multiple APIs and achieve their

desired outcomes. Pre-integrated services in the Hubex library include, but are not limited to, payment processing, bank account authentication,

finance and insurance products, fraud check, KYC service, driver license verification, address validation, vehicle valuation and notification

service.

Professional

Services

NETSOL

offers professional services to organizations in different regions in order to enable them to meet their business objectives. These services

primarily consist of technical consultancy, web development, app development, digital marketing, cloud services, outsourcing and co-sourcing.

Pertaining

to our professional services offerings, our highly skilled and experienced professionals include skilled software programmers, well-versed

business analysists, competent quality assurance engineers, technical and solution architects, project managers, cloud native developers

and architects, mobile/web app developers and automation specialists.

We

enable businesses to employ the industry’s best talent to help them develop and refine their technology strategy, innovate, execute

their roadmap and optimize service quality.

Amazon

Web Services

We

have expanded our footprint in the cloud services domain by offering services to the AWS community. We aim for our cloud services to

be well recognized, expanding our reach to relevant prospects. Since AWS is the most comprehensive and highly adopted cloud offering,

we are leveraging its power to ensure lower costs, increased agility, a secure environment, and innovative solutions across all domains.

Our

AWS customer offerings include: analytics, data pipeline and big data services; application modernization services; database migration

and modernization; development operations; managed services; and, information security services.

Artificial

Intelligence

A

dedicated team is under the leadership of Dr. Ali Ahmed, Chief Data Scientist at NETSOL, to develop artificial intelligence and machine

learning solutions. With experience in machine learning, scientific computing and computer vision, Dr. Ahmed has extensive experience

in developing and implementing algorithms for industrial solutions in predictive maintenance.

Our

AI team seeks to deploy AI solutions leveraging cutting-edge technologies to enable clients to optimize production, decrease downtime

and provide a holistic view of their business processes.

IMPLEMENTATION

PROCESS

The

implementation process of our products can span from three to fifteen months depending upon the methodology, complexity and scope. The

implementation process may also include related software services such as configuration, data migration, training, gaps development and

any other additional third-party interfaces. Even after implementation, customers constantly seek enhancements and additions to improve

their business processes and have changing requirements addressed at mutually agreed rates.

Post

implementation, our consultants may remain at the client site to assist the customer in smooth operations. After this phase, the regular

maintenance and support services phase for the implemented software begins in exchange for agreed subscriptions or support fees. In addition

to the daily rate paid by the customer for each consultant engaged, the customer also pays for all visa and transportation-related expenses,

boarding of the consultants, and a living allowance. Our involvement in all the above steps is suitably priced to bring value to our

customers and increase our profitability.

Cloud-enabled

solutions are offered via seamless and rapid deployments. The swift speed of implementations for our cloud-ready products enables businesses

to be more responsive and attain a competitive advantage.

PRICING

AND REVENUE STREAMS

The

company’s revenue streams are the outcome of the following four main areas:

■ Product licensing

■ Subscription-based pricing

■ Implementation and customization-related services

■ Post implementation, support-related services

License

fees can range up to a multi-million-dollar fee for single or multiple module implementations. License revenue is realized with traditional,

non-SaaS-based agreements, whereas SaaS-based agreements do not contain license fees and are offered via flexible, value-driven, subscription-based

pricing. There are various attributes which determine the level of pricing complexity, a few of which are: number of contracts; size

of the portfolio; IT budgets; business strategy of the customer; internal business processes followed by the customer; number of business

users; amount of customization required; complexity of data migration and branch network of the customer.

We

recognize revenue from license contracts when the software has been delivered to the customer. Implementation-related services, including

customization, configuration, data migration, training and third-party interfaces are recognized as the services are performed. Post

implementation support services are then provided on a continued basis. The annual support fee, which typically is an agreed upon percentage

of overall monetary value of the license, then becomes an ongoing revenue stream realized on a yearly basis. Revenue from software services

includes fixed price and time and materials-based contracts and is recognized as the services are performed.

Additionally,

in order to avoid lumpiness in our revenues and to ensure a predictable revenue base over coming years, the business has shifted to a

pricing strategy whereby the business is now offering its cloud-ready products at SaaS/subscription-based pricing models. Rapid deployments

coupled with affordable prices/payment schedules is expected to lead the business towards volume-based selling. Moreover, this value-driven

pricing plan is intended to decrease the initial buy-in cost for new customers by eliminating heavy license fees, reducing the sales

cycles and providing an alternative to current customers seeking lower software usage and maintenance costs.

ALLIANCES

Daimler

South East Asia Pte. Ltd. (“DSEA”), (through the regional office Daimler Financial Services (“DFS”) Africa Asia

Pacific), has established a “Centre of Competence” (“CoC”) in Singapore to facilitate the regional companies

in product related matters. The DSEA CoC is powered by highly qualified technical and business personnel. In conjunction with our Asia

Pacific region, the CoC supports DFS companies in twelve different countries in Asia and Africa and this list can increase as more DFS

companies from other countries opt for NFS Ascent®. In July 2004, the company entered into a Frame Agreement with DFS

for the Asia Pacific and Africa region. This agreement was renewed in 2008, 2010, 2013 and most recently in January 2016. The agreement

serves as a guideline for managing the business relationship with DFS and the use of licensed products of the company by DFS and its

affiliated companies.

We

have a partnership with Microsoft to provide cloud-hosting activities for our cloud-based products. NETSOL hosts its cloud version of

Ascent, NFS Ascent® deployed on the cloud and LeasePak Cloud - SaaS in the high performance and cost-effective Microsoft

Azure cloud environment. A quick start implementation program combined with hassle-free Microsoft AzureTM cloud connectivity ensures

new clients see a time-to-value faster than ever before.

TECHNICAL

AFFILIATIONS

We

are a Microsoft Certified Silver Partner and an Oracle Certified Partner. For Amazon Web Services (“AWS”), we are a Select

Tier Partner, a Well Architected Partner and a Solution Provider under their AWS Partner Programs and Cloud Formation Delivery Service,

Lambda Delivery Service and API Gateway Delivery Service under AWS Service Delivery.

MARKETING

AND SELLING

We

continue our optimism that we will experience ever increasing opportunities for our product and services offerings in fiscal year 2024

and beyond. The objective of our marketing program is to create and sustain preference and loyalty for NETSOL. Marketing is performed

at the corporate and business unit levels. The corporate marketing department has overall responsibility for communications, advertising,

public relations and management of all digital owned and paid mediums including website, social media channels and collaboration with

industry partners. In addition, corporate marketing oversees central marketing and communications programs for use by each of the business

units.

Our

dedicated marketing personnel, within the regions, undertake a variety of marketing activities, including sponsoring focused client events

to demonstrate our skills and products and participating in targeted conferences, webinars and holding private briefings with individual

companies. We believe that the industry focus of our sales professionals and our business unit marketing personnel enhances their knowledge

and expertise in these industries and will generate additional client engagements.

GROWTH

PROSPECTS FOR NFS ASCENT®

Growth

prospects for NFS Ascent® are linked to the constant innovation in the product and its growing customer base across different

geographic and product markets. We are eyeing key international markets for growth in sales. Our sales strategy not only focuses on expansion

into new geographic markets, including the Americas, Europe, and further penetration of our leading position in Asia Pacific, but also

within existing markets into new verticals with targeting of Tier 2 and Tier 3 prospects as well.

Growth

in North America and Europe is expected to come from the potential market for replacement of legacy systems as well as acquisition of

new customers. NFS Ascent® is aimed at providing a highly flexible and robust solution based on the latest technology

and advanced architecture for North American and European customers looking to replace their legacy systems. We believe that NFS Ascent®

can provide substantial competitive disruption to the market’s lagging technology provided by incumbent vendors. The existing

customer base may also represent latent demand for increased service and support revenues by offering business process optimization,

customization and upgrade services. With a market ready product with successful implementations, the prospects for NFS Ascent®

in the region are positive.

Further

traction in Europe will come from NFS Ascent® deployed on the cloud, which will continue to allow the Europe division

to support not only larger organizations, but also small and medium sized organizations including startups.

Growth

in our traditionally strong base in Asia Pacific is expected through diversification across market segments to include new customers

in related banking and commercial lending areas. At the same time, the existing customer base is tapped for increased service and support

revenues by offering enhanced features and new solutions to emerging customer needs. In addition, there is a potential for NFS Ascent®

in Asia Pacific in the form of existing customers who are looking for replacement of their current system.

In

China, we are a leader in the leasing and finance enterprise solution domain. With this position, we continue to enjoy demand for the

current NFSTM solution, as well as NFS Ascent®. We will continue strengthening its position within existing multinational

auto manufacturers, as well as local Chinese captive finance and leasing companies.

THE

MARKETS

We

provide our services primarily to clients in global commercial industries. In the global commercial area, our service offerings are marketed

to clients in a wide array of industries including, automotive, banks and other financial lending service companies.

The

Asian continent, including Australia and New Zealand, from the perspective of marketing, are targeted by the Asia Pacific Region from

our Bangkok, Beijing, Jakarta, Lahore, Shanghai, Tianjin and Sydney facilities. The marketing for our core offerings in the Americas

and Europe is carried out from our Austin, Texas and our London Metropolitan Area and Horsham offices, respectively.

PEOPLE

AND CULTURE

Our

strong corporate culture is critical to our success. Our key values are delivering world-class quality solutions, client-focused timely

delivery, leadership, long-term relationships, creativity, transparency and professional growth. The services provided by NETSOL require

proficiency in many fields, such as software engineering, quality assurance, project management, business analysis, technical writing,

sales and marketing, communication and presentation skills.

Due

to the growing demand for our core offerings and IT services, retention of quality, proven technical and management personnel is essential.

Our employee turnover rate was approximately 19% in

2023 with a goal to maintain the turnover rate under 21% during the 2024 fiscal year and

onwards. The turnover rates include employees leaving either voluntarily or involuntarily. In addition, we are committed to improving

key performance indicators such as efficiency, productivity and revenue per employee.

To

encourage all employees to build on our core values, we reward teamwork and promote individuals that demonstrate these values. We believe

that our growth and success are attributable in large part to the high caliber of our employees and our commitment to maintain the values

on which our success has been based. We support diversity on a global basis. We are an equal opportunity employer with the largest concentration

of female employees in Lahore, Pakistan and our U.S. headquarters.

We

believe we should give back to the community and employees as much as possible. Certain subsidiaries are located in regions where basic

services are not readily available. Where possible, we act to not only improve the quality of life of our employees, but also the standard

of living in these regions. Examples of such programs are as follows:

There

is significant competition for employees with the skills required to perform the services we offer. We run an elaborate training program

for different cadres of employees to cover technical skills and business domain knowledge, as well as communication, management and leadership

skills. We believe that we have been successful in our efforts to attract and retain the highest level of talent available, in part because

of the emphasis on core values, training and professional growth. We intend to continue to recruit, hire and promote employees who share

our vision.

As

of June 30, 2023, we had approximately 1,770employees;

comprised of 76% technical staff and 24% non-IT personnel.

COMPETITION

No

company dominates the IT market in the space in which we compete. A substantial number of companies offer services that overlap and are

competitive with those offered by NETSOL.

We

compete chiefly against leading suppliers of IT solutions to the global asset finance and leasing industry, including, but not limited

to, Solifi, Alfa, Cassiopae, LineData, FIS, International Decision Systems (IDS) and Data Scan.

In

the IT-based business services areas, we compete with both smaller local firms and many global IT services providers, including, but

not limited to, Wipro, InfoSys, Satyam Infoway, HCL and TCS (Tata Consulting).

CUSTOMERS

NETSOL’s

solutions and services cater to a broad spectrum of finance and leasing businesses, from automotive captive finance companies to equipment

finance and leasing companies to large regional banks.

NETSOL’s

customers include world renowned auto manufacturers through their finance arms. NETSOL is a strategic business partner for Daimler and

BMW (which consists of a group of many companies in different countries), which accounts for approximately 28.6% and 7.9%, respectively,

of our revenue for our fiscal year ended June 30, 2023. Other globally renowned auto captives that are customers of the company include

Toyota, Nissan, Ford, and FIAT.

Other

customers include equipment finance and leasing companies and banks worldwide. Some of these clients include Motorcycle Group, SCI Lease

Corp, Maple Commercial Finance and Yamaha Motor Finance.

GLOBAL

OPERATIONS AND GEOGRAPHIC DATA

NETSOL

divides its operations into three regions: the Americas, Europe, and Asia Pacific. The regions consist of individual subsidiaries which

operate as autonomous companies and are strategically managed on a regional basis.

The

Americas

Mr.

Peter Minshall, Executive Vice President at NetSol Technologies Americas, Inc. (NTA) is responsible for NTA’s business operations.

He brings three decades of international experience in the financial services industry holding various senior leadership roles with Daimler

Financial Services. Peter continues to be supported by Doug Jones as Vice President - Operations for NTA. Doug is a driven technology

leader credited with shaping team performance to deliver best-in-class, leading web-based and embedded software applications for the

finance and leasing industry.

Peter

is also supported by James Freto, who serves as Vice President – Sales for NTA. Prior to his appointment, Freto worked for Fortune

500 financial product and services provider, FIS, as a Senior Sales Executive, selling origination and credit assessment solutions to

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-06-30, filed 2023-09-22 · accession 0001493152-23-033429

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