Company: AMKR
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0001047127-25-000190
Chunk: 151

Company: AMKOR TECHNOLOGY, INC.
Filing Date: 2025-10-28
Form: 10-Q
Item: Part I, Item 8
Chunk 151
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ES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)(Unaudited)

be required to make tax assessment payments to proceed with the administrative appeal process.  Current examinations include 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 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.  The OBBBA provisions have been reflected in the consolidated financial statements for the quarter ended September 30, 2025 and did not have a material 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 September 30,For the Nine Months Ended September 30, 2025202420252024 (In thousands, except per share data)Net income attributable to Amkor common stockholders$126,589 $122,569 $202,134 $248,363 Weighted-average number of common shares outstanding - basic247,158 246,480 247,035 246,239 Effect of dilutive securities:    Share-based awards1,144 1,442 1,019 1,559 Weighted-average number of common shares outstanding - diluted248,302 247,922 248,054 247,798 Net income attributable to Amkor per common share:    Basic$0.51 $0.50 $0.82 $1.01 Diluted0.51 0.49 0.81 1.00 The following