Company: AMKR
Filing Date: 2025-07-29
Form Type: 10-Q
Source: 0001047127-25-000168
Chunk: 149

Company: AMKOR TECHNOLOGY, INC.
Filing Date: 2025-07-29
Form: 10-Q
Item: Part I, Item 8
Chunk 149
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 effective settlement of examinations, changes in the recognition threshold of tax positions, the expiration of statutes of limitations and other factors.  We have tax returns that are open to examination in various jurisdictions for tax years 2013-2024.  The open years contain matters that could be subject to differing interpretations of applicable tax laws and regulations related to the amount and/or timing of income, deductions and tax credits.  There can be no assurance that the outcome of 

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Table of ContentsAMKOR TECHNOLOGY, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)(Unaudited)

examinations will be favorable.  In certain circumstances where we elect to appeal the results of an examination, we may be required to make tax assessment payments to proceed with the administrative appeal process.  Current examinations include 2017-2021 Malaysia income tax returns, 2021 and 2023 Philippine income tax returns, 2022-2024 Japan income tax returns and 2020-2021 California income tax returns.  

On July 4, 2025, the One Big Beautiful Bill Act (the “OBBBA”) was enacted in the United States.  The OBBBA includes significant provisions, including modifications to the international tax framework and restoration of tax treatment for certain business provisions.  The legislation has multiple effective dates, with certain provisions effective in 2025 and others implemented through 2027.  We are currently assessing its impact on our consolidated financial statements.  

5.    Earnings Per Share 

Basic earnings per share (“EPS”) is computed by dividing net income attributable to Amkor common stockholders by the weighted-average number of common shares outstanding during the period.  The weighted-average number of common shares outstanding is reduced for treasury stock.Diluted EPS is computed based on the weighted-average number of common shares outstanding plus the effect of dilutive potential common shares outstanding during the period.  Dilutive potential common shares include outstanding stock options, performance-vested restricted stock units (“PSUs”) and time-vested restricted stock units (“RSUs”). The following table summarizes the computation of basic and diluted EPS:For the Three Months Ended June 30,For the Six Months Ended June 30, 2025202420252024 (In thousands, except per share data)Net income attributable to Amkor common stockholders$54,417 $66,897 $75,545 $125,794 Weighted-average number of common shares