NetSol Technologies Limited — Interim / Quarterly Report 2026

Apr 29, 2026

NETSOL TECHNOLOGIES LIMITED

For the Half Year Ended December 31, 2025 Note 20

Shariah Disclosures under clause VII of Part I of the Schedule IV of Companies Act, 2017.

		December 31 2025	June 30 2025
		(Un-audited)	(Audited)
		---- Rupees in Thousands ----
i)	Shariah compliant bank deposits/bank balances	1,728,620	2,166,070
ii)	Financing obtained as per Islamic mode	1,408,456	1,321,771
iii)	Long-term and short-term Shariah Compliant investments	N/A	N/A
iv)	Interest/markup accrued on any conventional loan or advance	2,428	10,607
		Half Year Ended December 31,
		2025	2024
			(Un-audited)
		---- Rupees in Thousands ----
V)	Revenue earned from a Shariah compliant business segment	4,635,346	4,154,022
Vi)	Profit earned from Shariah compliant bank deposits/ bank balances	40,050	32,040
vii)	Profit paid on Islamic mode of financing	55,920	62,570
viii)	Interest earned on any conventional loan or advance	13,480	3,990
$\overline{X}$	Break-up of late payments or liquidated damages	N/A	N/A
X)	Gain or loss or dividend earned on Shariah compliant investments or share of profit from Shariah-compliant associates	58,267	276,256
XI)	Exchange gain earned from actual currency	14,145	92,455
xii)	Exchange gains earned using conventional derivative financial instruments;	N/A	N/A
xiii)	Source and detailed breakup of other income, including breakup of other or miscellaneous portions of other income into Shariah-compliant and non compliant income:
	Shariah Compliant
	Gain on sale of operating fixed assets i)	21,969	76
	$\overline{ii}$ Rental income	1,050	1,050
	Non-Shariah Compliant Effect of discounting of long term contract assets iii)	3,413
20.1	Relationship with Shariah compliant banks
	Name	Relationship
	Habib Metropolitan Bank Limited	'Funded / Non-funded facility & Bank Balance
	First Habib Modaraba	Funded facility
	Meezan Bank Limited	Bank Balance
	Dubai Islamic Bank Pakistan Limited	Bank Balance
	Al Baraka Bank Limited	Bank Balance
	Bank Alfalah Limited	Bank Balance

NETSOL TECHNOLOGIES LIMITED - Consolidated

For the Half Year Ended December 31, 2025

Note 21

Shariah Disclosures under clause VII of Part I of the Schedule IV of Companies Act, 2017.

		December 31	June 30
		2025 (Un-audited)	2025 (Audited)
		---- Rupees in Thousands ----
i)	Shariah compliant bank deposits/bank balances	1,781,620	2,172,400
ii)	Financing obtained as per Islamic mode	1,408,456	1,321,771
iii)	Long-term and short-term Shariah Compliant investments	N/A	N/A
iv)	Interest/markup accrued on any conventional loan or advance	2,428	10,607
		Half Year Ended December 31,
		2025	2024
			(Un-audited) ---- Rupees in Thousands ----
V)	Revenue earned from a Shariah compliant business segment	5,767,506	4,209,026
vi)	Profit earned from Shariah compliant bank deposits/ bank balances	40,050	32,040
vii)	Profit paid on Islamic mode of financing	55,920	62,570
viii)	Interest earned on any conventional loan or advance	N/A	N/A
$\mathsf{ix}$	Break-up of late payments or liquidated damages	N/A	N/A
x)	Gain or loss or dividend earned on Shariah compliant investments or share of profit from Shariah-compliant associates	58,267	276,256
xi)	Exchange gain earned from actual currency	2,063	92,626
xii)	Exchange gains earned using conventional derivative financial instruments;	N/A	N/A
XIII)	Source and detailed breakup of other income, including breakup of other or miscellaneous portions of other income into Shariah-compliant and non compliant income:
	Shariah Compliant
	i) Gain on sale of operating fixed assets	21,969	76
	$\mathsf{ii}$ Rental income	450	450
	Non-Shariah Compliant
	Effect of discounting of long term contract assets iii)	3,413
21.1	Relationship with Shariah compliant banks
	Name	Relationship
	Habib Metropolitan Bank Limited	'Funded / Non-funded facility & Bank Balance
	First Habib Modaraba Meezan Bank Limited	Funded facility Bank Balance
	Dubai Islamic Bank Pakistan Limited	Bank Balance
	Al Baraka Bank Limited	Bank Balance
	Bank Alfalah Limited	Bank Balance