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Market Information
−Removed: Our ADSs are listed on The NASDAQ Global Market under the symbol “AMRN”.
−Removed: Each ADS represents one ordinary share.
−Removed: The following table sets forth the high and low prices for our ADSs in each of the quarters over the past two fiscal years, as quoted on The NASDAQ Global Market under the symbol “AMRN.”
−Removed: Common Stock Price
+Added: Our ADSs are listed on The Nasdaq Capital Market under the symbol “AMRN”.
+Added: Each ADS represents twenty (20) Ordinary Shares.
+Added: The following table sets forth the high and low prices for our ADSs in each of the quarters over the past two fiscal years, as quoted on The Nasdaq Capital Market under the symbol “AMRN.”
+Added: ADS Stock Price
First Quarter
3 unchanged sentences
As of January 31, 2026, there were approximately 275 holders of record of our Ordinary Shares.
−Removed: Because many ordinary shares are held by broker nominees, we are unable to estimate the total number of shareholders represented by these record holders.
−Removed: Our depositary, Citibank, N.A., constitutes a single record holder of our ordinary shares.
+Added: Our depositary, JPMorgan Chase Bank, N.A., constitutes a single record holder of our ordinary shares.
We have never paid dividends on our Ordinary Shares and do not anticipate paying any cash dividends on our Ordinary Shares in the foreseeable future.
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Share Repurchase Program
−Removed: On January 10, 2024, we announced plans to initiate a share repurchase program to purchase up to $50.0 million of the Company's ordinary shares held in the form of American Depository Shares.
+Added: On January 10, 2024, we announced plans to initiate a share repurchase program to purchase up to $50.0 million of the Company's Ordinary Shares held in the form of ADSs.
We received shareholder and UK High Court approval of the share repurchase plan in April and May 2024, respectively.
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Issuer Purchases of Equity Securities
−Removed: Shares purchased in the fourth quarter of 2024 are as follows:
+Added: ADSs purchased in the fourth quarter of 2025 are as follows:
Total Number of
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December 1 – 31, 2025
−Removed: (1) Represents shares withheld to satisfy tax withholding amounts due from employees related to the exercise or vesting of equity awards.
−Removed: The following summary contains a description of material U.S., UK and Irish federal income tax consequences of the ownership and disposition of our ordinary shares or ADSs.
+Added: (1) Represents ADSs withheld to satisfy tax withholding amounts due from employees related to the exercise or vesting of equity awards.
+Added: The following summary contains a description of material U.S., UK and Irish federal income tax consequences of the ownership and disposition of our Ordinary Shares or ADSs representing such Ordinary Shares.
This summary should not be considered a comprehensive description of all the tax considerations that may be relevant to beneficial owners of ordinary shares or ADSs.
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This summary is based upon the U.S.
−Removed: Internal Revenue Code of 1986, as amended, which is referred to herein as the Code, regulations promulgated under the Code and administrative rulings and judicial decisions as in effect on the date of this Annual Report on Form 10-K, all of which are subject to change and to differing interpretations, possibly with retroactive effect, which could result in U.S.
+Added: Internal Revenue Code of 1986, as amended, which is referred to herein as the Code, regulations promulgated under the Code and administrative rulings and judicial decisions as in effect on the date of this Annual
+Added: Report on Form 10-K, all of which are subject to change and to differing interpretations, possibly with retroactive effect, which could result in U.S.
federal income tax considerations different from those summarized below.
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federal income tax purposes is not the U.S.
−Removed: If an entity treated as a partnership for U.S.
+Added: If an entity or arrangement treated as a partnership for U.S.
federal income tax purposes holds ordinary shares or ADSs, the tax treatment of a partner will generally depend upon the status of the partner and upon the activities of the partnership.
−Removed: A partner of a partnership that owns or disposes of ADSs should consult the partner’s tax advisor regarding the specific tax consequences of the ownership and disposition of ordinary shares or ADSs.
−Removed: YOU SHOULD CONSULT YOUR OWN ADVISOR REGARDING THE TAX CONSEQUENCES OF THE OWNERSHIP AND DISPOSITION OF ORDINARY SHARES AND ADSS IN LIGHT OF YOUR PARTICULAR CIRCUMSTANCES.
+Added: A partner of an entity or arrangement treated as a partnership for U.S.
+Added: federal income tax purposes that owns or disposes of ADSs should consult the partner’s tax advisor regarding the specific tax consequences of the ownership and disposition of ordinary shares or ADSs.
+Added: YOU SHOULD CONSULT YOUR ADVISOR REGARDING THE TAX CONSEQUENCES OF THE OWNERSHIP AND DISPOSITION OF ORDINARY SHARES AND ADSS IN LIGHT OF YOUR PARTICULAR CIRCUMSTANCES.
For purposes of this discussion, a U.S.
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Holders should assume that any distribution by us with respect to the ordinary shares and ADSs will constitute ordinary dividend income.
−Removed: Subject to the discussion under “—Passive Foreign Investment Company,” below, as long as our ordinary shares or ADSs (as applicable) are treated as publicly traded on an established securities market, or we are eligible for the benefits of the U.S.-Irish Tax Treaty, any distributions treated as dividends will generally be qualified dividend income in the hands of non-corporate U.S.
+Added: Subject to the discussion under “—Passive Foreign Investment Company,” below, as long as our ordinary shares or ADSs (as applicable) are treated as publicly traded on an established securities market, or we are eligible for the benefits of the U.S.-Irish Tax
+Added: Treaty, any distributions treated as dividends will generally be qualified dividend income in the hands of non-corporate U.S.
Holders, provided that certain significant holding period and other requirements are met.
−Removed: Any dividends that are qualified dividend income will
−Removed: generally be taxed at preferential rates to a non-corporate U.S.
+Added: Any dividends that are qualified dividend income will generally be taxed at preferential rates to a non-corporate U.S.
Any dividends paid to a corporate holder will not be eligible for the dividends received deduction.
12 unchanged sentences
federal income tax purposes than it is for Irish income tax purposes, potentially resulting in a reduced foreign tax credit for the U.S.
−Removed: Holder should consult its own tax advisors regarding the foreign tax credit rules.
+Added: Holder should consult its tax advisor regarding the foreign tax credit rules.
The amount of a distribution paid to a U.S.
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In these circumstances, the redemption payment would be included in a U.S.
−Removed: Holder’s gross income as a dividend to the extent such payment is made out of our earnings and profits (as described above).
+Added: Holder’s gross income as a dividend to the extent such payment is made out of our current or accumulated earnings and profits (as described above).
The determination of whether redemption of ordinary shares or ADSs will be treated as a dividend, rather than as a payment in exchange for such ordinary shares or ADSs, will depend, in part, on whether and to what extent the redemption reduces the U.S.
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However, there can be no assurance that we will not be classified as a PFIC for any taxable year.
−Removed: In general terms, we will be a PFIC for any taxable year in which either (i) 75% or more of its our gross income is passive income, or the income test, or (ii) the average percentage, by fair market value, of our assets that produce or are held for the production of passive income is 50% or more, or the asset test.
+Added: In general terms, we will be a PFIC for any taxable year in which either (i) 75% or more of its our gross income is passive income, or the income test, or (ii) the average percentage, by fair market value, of our assets that produce or are held for the
+Added: production of passive income is 50% or more, or the asset test.
“Passive income” includes, for example, dividends, interest, certain rents and royalties, certain gains from the sale of stock and securities, and certain gains from commodities transactions.
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subsidiary that is also a PFIC, or a lower-tier PFIC.
−Removed: If we are or become a PFIC and a
+Added: If we are or become a PFIC and a U.S.
Holder does not make a QEF election (as described above) in respect of any lower-tier PFIC, the U.S.
15 unchanged sentences
The PFIC rules are extremely complex, and U.S.
−Removed: Holders are urged to consult their own tax advisers regarding the potential tax consequences of Amarin being classified as a PFIC.
+Added: Holders are urged to consult their tax advisers regarding the potential tax consequences of Amarin being classified as a PFIC.
Holders that are individuals, estates or trusts are required to pay up to an additional 3.8% tax on the lesser of (i) the U.S.
97 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.