AMA CORPORATION PLC

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  Negative shareholders' funds

Figures converted to GBP from EUR at 0.857 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. AMA CORPORATION PLC 2021-06-15 → present
2. AMA CORPORATION LTD 2016-08-23 → 2021-06-15

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

MCA Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“At the end of December 2025, the Group had available liquidity of €2.1m and undrawn credit lines of €10.2m in April 2026. After preparing different scenario and forecasts on the level of activity and revenues due to the uncertainties linked to the risks described on pages 16 to 22, and especially the technological risks, the Directors believe that the Group is well positioned to manage its finances and other significant risks satisfactorily and that the Group will be able to operate within the level of its facilities for the foreseeable future, being a period of at least 12 months from the approval of the financial statements.”

Group structure

1. AMA CORPORATION PLC · parent
   1. AMA SA 98.66% · US · Distribution & support functions
   2. AMA UK 100% · UK · Distribution
   3. AMA SRL 99.11% · Romania · Distribution
   4. AMA XPERTEYE SRL 88.2% · Romania · Distribution
   5. AMA XPERTEYE HO 85% · Hong Kong · Distribution
   6. AMA XPERTEYE SHANGHAI 85% · China · Distribution
   7. AMA JAPAN 85% · Japan · Distribution

Significant events

• “At the end of 2025, AMA launched a global savings plan focused on scaling back its workforce by more than 20 positions in France and 1 in the USA. A non-recurring expense of €697k has been recorded in the group financial statements as a result.”
• “Two subsidiaries closed down on October 7, 2025 (AMA XpertEye UK) and in November (AMA XpertEye SRL, Romania).”
• “AMA granted stock options to employees... exercise price from €0.35 to €0.17. This revision affected 754,000 stock options... financial impact recognised in February 2025 under IFRS 2 for this revision is €641k.”
• “The subsidiary AMA SA proceeded with a capital reduction by decreasing the nominal value of the share... reduction was allocated to other reserves and had no impact on the consolidated accounts of the Group.”
• “In early 2026, two of AMA Corporation Plc’s subsidiaries are undergoing liquidation – AMA XpertEye Ltd (Hong Kong) and AMA XpertEye K.K. (Japan).”
• “Subsequent to year-end, the Group will initiate in May 2026 the dissolution process of its Chinese subsidiary.”
• “In 2024, AMA Corporation Plc's wholly-owned Italian subsidiary, AMA Xperteye SRL and AMA L'Oeil de l'expert Inc (Canada) underwent liquidation and had been deconsolidated without material impact.”
• “On 31 January 2022, AMA granted stock options to employees with an exercise price of €2.03... revision affected 878,500 stock options... financial impact recognized in January 2024 under IFRS 2 for this revision is €94k.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

11

last 12 months

Capital events

3

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.