PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Jun. 30, 2025

Property and equipment consisted of the following:

SCHEDULE OF PROPERTY AND EQUIPMENT

	As of			As of
	June 30, 2025			June 30, 2024

Office Furniture and Equipment	$	2,437,002		$	2,352,940
Computer Equipment		9,513,181			8,679,791
Assets Under Capital Leases		145,197			154,718
Building		3,532,475			3,602,819
Land		894,698			913,473
Autos		1,603,271			1,658,961
Improvements		217,230			206,387
Subtotal		18,343,054			17,569,089
Accumulated Depreciation		(13,269,682	)		(12,462,247	)
Property and Equipment, Net	$	5,073,372		$	5,106,842

Following is a summary of fixed assets held under capital leases as of June 30, 2025 and 2024:

	As of			As of
	June 30, 2025			June 30, 2024
Vehicles	$	145,197		$	154,718
Total		145,197			154,718
Less: Accumulated Depreciation - Net		(47,807	)		(25,078	)
	$	97,390		$	129,640

Finance lease term and discount rate were as follows:

SCHEDULE OF FINANCE LEASE TERM

	As of			As of
	June 30, 2025			June 30, 2024
Weighted average remaining lease term - Finance leases		1.75 Years			2.75 Years

Weighted average discount rate - Finance leases		11.3	%		11.3	%

NETSOL TECHNOLOGIES INC 10-K