NTWKHIGH SIGNALFINANCIAL10-K

NETSOL's operating cash flow collapsed dramatically while revenue grew modestly, indicating severe cash conversion deterioration.

The massive decline in operating cash flow despite revenue growth suggests significant working capital issues or timing problems in cash collections. This disconnect between top-line growth and cash generation is a red flag that could impact the company's ability to fund operations and growth investments.

Comparing 2025-09-29 vs 2024-09-30View on EDGAR →
FINANCIAL ANALYSIS

NETSOL showed mixed financial performance with revenue growing 13.4% to $73.1M and gross profit expanding 11.2% to $32.6M, indicating solid business momentum. However, operating cash flow plummeted from $2.9M to just $447K, creating a concerning disconnect between reported profits and actual cash generation. The balance sheet improved with accounts receivable declining significantly and total liabilities decreasing 18.1%, though the dramatic cash flow deterioration overshadows these positive developments.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-84.6%
$2.9M$447K

Operating cash flow fell 84.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Interest Expense
P&L
+49.3%
$765K$1.1M

Interest expense surged 49.3% — significant debt increase or rising rates materially impacting earnings.

Accounts Receivable
Balance Sheet
-42.3%
$13.0M$7.5M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Total Debt
Balance Sheet
+34.8%
$57K$77K

Debt increased 34.8% — substantial leverage increase; assess whether deployed for growth or covering losses.

Total Liabilities
Balance Sheet
-18.1%
$24.7M$20.2M

Liabilities reduced 18.1% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-17.4%
$23.9M$19.7M

Current liabilities reduced — improved short-term financial position and working capital health.

SG&A Expense
P&L
+14%
$24.4M$27.8M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Revenue
P&L
+13.4%
$64.5M$73.1M

Revenue growing 13.4% — solid top-line momentum, watch margins for quality of growth.

Gross Profit
P&L
+11.2%
$29.3M$32.6M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

LANGUAGE CHANGES
NEW — 2025-09-29
PRIOR — 2024-09-30
ADDED
As of September 18, 2025, there were 12,724,571 shares issued and 11,785,540 outstanding of its $ .01 par value Common Stock and no Preferred Stock was outstanding.
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.
PART 1 ITEM 1 - BUSINESS GENERAL OVERVIEW NETSOL Technologies solutions and services enable original equipment manufacturers (OEMs), dealerships and financial institutions to sell, finance and lease assets.
NETSOL s primary sources of revenues have been licensing, subscriptions, modification, enhancement and support of its suite of financial applications to leading businesses in the global finance and leasing space as well as automotive digital retail.
The Company s clients include blue-chip organizations, Dow Jones 30 Industrials, Fortune 500 companies, global vehicle manufacturers through their captive finance companies ( auto captives ), unrelated automotive finance companies ( non-captives ), equipment finance and leasing companies, automotive and equipment OEMs, commercial lenders, dealers, brokers, banks and other financial institutions all of which are serviced by NETSOL s strategically located support and delivery centers across the globe.
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REMOVED
As of September 20, 2024, there were 12,369,922 shares issued and 11,430,891 outstanding of its $ .01 par value Common Stock and no Preferred Stock was outstanding.
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.
PART 1 ITEM 1 - BUSINESS GENERAL NETSOL is a global leader in delivering state-of-the-art solutions for the asset finance and leasing industry, serving automotive and equipment OEMs and financial institutions across over 30 countries.
NETSOL s primary sources of revenues have been licensing, subscriptions, modification, enhancement and support of its suite of financial applications to leading businesses in the global finance and leasing space.
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.
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