AMP Amphion Innovations Plc

+--------------+----------+-----------+----------+-----------+----------+-------------+----------+-----------+ 
 
8. Interest income 
 
 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |       Group |  |     Company |  |           Group |  |         Company | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |  Year ended |  |  Year ended |  |      Year ended |  |      Year ended | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                | 31 December |  | 31 December |  |     31 December |  |     31 December | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |        2008 |  |        2008 |  |            2007 |  |            2007 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |        US $ |  |        US $ |  |            US $ |  |            US $ | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |             |  |             |  |                 |  |                 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
| Interest       |             |  |             |  |                 |  |                 | 
| income:        |             |  |             |  |                 |  |                 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
| Bank           |      31,436 |  |      28,370 |  |          72,908 |  |          71,152 | 
| deposits       |             |  |             |  |                 |  |                 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|   Investments  |     243,352 |  |     286,075 |  |          63,559 |  |          66,391 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|   Other        |           - |  |           - |  |               - |  |               - | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |             |  |             |  |                 |  |                 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
|                |     274,788 |  |     314,445 |  |         136,467 |  |         137,543 | 
+----------------+-------------+--+-------------+--+-----------------+--+-----------------+ 
 
 
9. Income tax expense 
 
 
+--------------+----------+----------+----------+ 
|              |    Group |          |    Group | 
+--------------+----------+----------+----------+ 
|              |     Year |          |     Year | 
|              |    ended |          |    ended | 
+--------------+----------+----------+----------+ 
|              |       31 |          |       31 | 
|              | December |          | December | 
|              |     2008 |          |     2007 | 
+--------------+----------+----------+----------+ 
|              |     US $ |          |     US $ | 
+--------------+----------+----------+----------+ 
|              |          |          |          | 
+--------------+----------+----------+----------+ 
| Isle of      |        - |          |   -      | 
| Man          |          |          |          | 
| income       |          |          |          | 
| tax          |          |          |          | 
+--------------+----------+----------+----------+ 
| Tax on       |    3,696 |          |  115,548 | 
| US           |          |          |          | 
| subsidiaries |          |          |          | 
+--------------+----------+----------+----------+ 
| Tax on       |    9,434 |          |   10,429 | 
| UK           |          |          |          | 
| subsidiary   |          |          |          | 
+--------------+----------+----------+----------+ 
|              |          |          |          | 
+--------------+----------+----------+----------+ 
| Current      |   13,130 |          |  125,977 | 
| tax          |          |          |          | 
+--------------+----------+----------+----------+ 
From 6 April 2006, a standard rate of corporate tax of 0% applies to Isle of Man 
companies, with exceptions taxable at the 10% rate, namely licensed banks in 
respect of deposit-taking business, companies that profit from land and property 
in the Isle of Man and companies that elect to pay tax at the 10% rate. No 
provision for Isle of Man taxation is therefore required. The Company is treated 
as a Partnership for U.S. federal and state income tax purposes and, 
accordingly, its income or loss is taxable directly to its partners. 
 
 
The Company has three subsidiaries, two in the USA and one in the UK. The US 
subsidiaries, Amphion Innovations US Inc. and DataTern, Inc., are Corporations 
and therefore taxed directly. The US subsidiaries suffer US federal tax, state 
tax, and New York City tax on their taxable net income. The UK subsidiary, 
Amphion Innovations UK Limited, is liable to UK Corporation tax at rates up to 
30% on its taxable profits and gains. 
 
 
The Group charge for the period can be reconciled to the profit per the 
consolidated income statement as follows: 
 
+---------------+---------------+----------+------------+ 
|               |          2008 |          |       2007 | 
+---------------+---------------+----------+------------+ 
|               |         US $  |          |      US $  | 
+---------------+---------------+----------+------------+ 
|               |               |          |            | 
+---------------+---------------+----------+------------+ 
| Profit        |   (1,191,405) |          | 10,565,112 | 
| (loss)        |               |          |            | 
| before        |               |          |            | 
| tax           |               |          |            | 
+---------------+---------------+----------+------------+ 
|               |               |          |            | 
+---------------+---------------+----------+------------+ 
| Tax at        |             - |          |   -        | 
| the Isle      |               |          |            | 
| of Man        |               |          |            | 
| income        |               |          |            | 
| tax rate      |               |          |            | 
| of 0%         |               |          |            | 
+---------------+---------------+----------+------------+ 
|               |               |          |            | 
+---------------+---------------+----------+------------+ 
| Effect        |               |          |            | 
| of            |               |          |            | 
| different     |               |          |            | 
| tax rates     |               |          |            | 
| of            |               |          |            | 
| subsidiaries  |               |          |            | 
+---------------+---------------+----------+------------+ 
| operating     |        13,130 |          |    125,977 | 
| in other      |               |          |            | 
| jurisdictions |               |          |            | 
+---------------+---------------+----------+------------+ 
|               |               |          |            | 
+---------------+---------------+----------+------------+ 
| Current       |        13,130 |          |    125,977 | 
| tax           |               |          |            | 
+---------------+---------------+----------+------------+ 
 
 
 
 
10. Earnings per share 
 
 
The calculation of the basic and diluted earnings per share attributable to the 
ordinary equity holders of the parent is based on the following data: 
 
 
+--------------+-------------+----------+--------------+ 
| Earnings     |             |          |              | 
+--------------+-------------+----------+--------------+ 
|              |        Year |          |         Year | 
|              |       ended |          |        ended | 
+--------------+-------------+----------+--------------+ 
|              |          31 |          |           31 | 
|              |    December |          |     December | 
|              |        2008 |          |         2007 | 
+--------------+-------------+----------+--------------+ 
|              |        US $ |          |         US $ | 
+--------------+-------------+----------+--------------+ 
| Earnings     |             |          |              | 
| (loss)       |             |          |              | 
| for the      |             |          |              | 
| purposes     |             |          |              | 
| of basic     |             |          |              | 
| and          |             |          |              | 
| diluted      |             |          |              | 
| earnings     |             |          |              | 
| per          |             |          |              | 
| share        |             |          |              | 
+--------------+-------------+----------+--------------+ 
|              | (1,204,535) |          |   10,439,135 | 
| (profit      |             |          |              | 
| for the      |             |          |              | 
| year         |             |          |              | 
| attributable |             |          |              | 
| to equity    |             |          |              | 
| holders of   |             |          |              | 
| the parent)  |             |          |              | 
+--------------+-------------+----------+--------------+ 
 
 
 
 
+---------------------------------------------+-------------+----------+----------------+ 
| Number of shares                            |             |          |                | 
+---------------------------------------------+-------------+----------+----------------+ 
|                                             |        Year |          |           Year | 

Amphion Innovations (LSE:AMP)
Gráfica de Acción Histórica
De Jul 2024 a Ago 2024

Amphion Innovations (LSE:AMP)
Gráfica de Acción Histórica
De Ago 2023 a Ago 2024