NON-CONTROLLING INTEREST IN SUBSIDIARY (Tables)

3 Months Ended

Sep. 30, 2023

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 September 30, 2023
NetSol PK		32.38	%	$	3,594,004
NetSol-Innovation		32.38	%		(285,611	)
NAMECET		32.38	%		(8,825	)
NetSol Thai		0.006	%		(153	)
OTOZ Thai		5.60	%		(21,877	)
OTOZ		5.59	%		(75,815	)
Total				$	3,201,723

SUBSIDIARY	Non-Controlling Interest %			Non-Controlling Interest at June 30, 2023
NetSol PK		32.38	%	$	3,314,659
NetSol-Innovation		32.38	%		(223,504	)
NAMECET		32.38	%		(5,384	)
NetSol Thai		0.006	%		(194	)
OTOZ Thai		5.60	%		(23,572	)
OTOZ		5.59	%		(86,952	)
Total				$	2,975,053

SCHEDULE OF CHANGE IN OWNERSHIP INTEREST

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

	For the Three Months
	Ended September 30,
	2023		2022
Net income (loss) attributable to NetSol	$	30,890	$	(620,729	)
Transfer (to) from non-controlling interest
Increase in paid-in capital for issuance of 191,011 shares of OTOZ Inc common stock		-		120,565
Net transfer (to) from non-controlling interest		-		120,565
Change from net income (loss) attributable to NetSol and transfer (to) from non-controlling interest	$	30,890	$	(500,164	)