Companies Registration Office

Week of 2026-W32

Irish Corporate Affairs Weekly | Business Post

Irish Corporate Affairs Weekly

CRO Company & Business Formations, Financial Filings & Director Networks — Week of 3–9 August 2026

Source: CRO | Period: 2026-08-03 to 2026-08-09

Weekly | 3–9 August 2026 (Data: CRO filings through February 2026)

0 New Companies, $2.3bn in Revenue, and a €980m Dividend Flowing Out: Ireland's Corporate Engine Keeps Running Hot

The Companies Registration Office processed 0 new company registrations in the most recent available period, alongside 0 new business name registrations — a pace that underscores Ireland's continued attractiveness as a corporate domicile. But the real story this week sits in the financial filings: Autodesk Ireland Operations Unlimited Company — a single Dublin 2 entity — booked $2.3 billion in subscription revenue and paid a $980 million dividend straight back to its US parent, leaving the Irish entity with net liabilities of $284 million. Meanwhile, Limerick-based AMCS grew revenue 21% to €68.3 million but posted a €60.4 million loss as EQT's acquisition costs and a €33.4 million R&D spend hit the books. A pattern is emerging: Ireland's most active corporate week tells two stories simultaneously — the multinationals booking billions through Irish entities while routing profits offshore, and the domestic formations that signal real economic activity at street level.

New Companies Registered

New Business Names

Financial Reports Filed

$2.3bn

Autodesk Ireland Revenue

€68.3m

AMCS Revenue (FY2024)

By the Numbers

Metric	Value	Signal
New companies registered (period)	0	Active
New business names registered	0	Active
Financial reports filed (total index)	0	Ongoing
Autodesk Ireland revenue (FY2025)	$2.30bn	+13% YoY
Autodesk dividend to US parent	$980m	Outflow
AMCS revenue (FY2024)	€68.3m	+21% YoY
AMCS net loss (FY2024)	€60.4m	Loss
Dublin commercial property avg price	€677k	Stable

Business Post AI Pick: The Revenue Node Pattern Three of the largest financial filers this period — Autodesk Ireland Operations, Signant Health Global Solutions, and Informatica Ireland EMEA — collectively booked over $2.8 billion in revenue through Irish entities while employing a combined total of fewer than 300 people in Ireland. This is not a criticism; it is a structural feature of Ireland's corporate tax model. But it does mean that headline CRO registration numbers and revenue figures tell very different stories about the depth of Ireland's economic integration with these companies.

Pattern of the Week: High-Capital Rural Formations Among this period's new domestic company registrations, a cluster of high-capital rural formations stands out. Glengarriff Gelato Limited (€1m authorised capital, Glengarriff, Cork), Ballycarnan Farm Limited (€1m, Portlaoise), and Ryan Agro Limited (€1m, Longford) all registered in the same batch with identical capital structures. Three separate €1m-capitalised agri-food and farming companies registering simultaneously suggests either a coordinated succession planning exercise or a structured investment vehicle being deployed across rural Ireland — worth watching as accounts emerge.

The Investigation: What the Filings Reveal

The most recent CRO filing period produced 0 new company registrations, with the domestic cohort dominated by management consultancy, construction, and IT services — the three pillars of Ireland's SME formation landscape. But the headline formations this period are not the domestic ones. A Chinese construction company, a Turkish dental group, a Spanish pharma giant, and a Cayman Islands aviation holdco all registered Irish entities in the same batch, illustrating the breadth of Ireland's appeal as a European base. Meanwhile, the financial filings tell a story of scale: the top five filers by revenue collectively booked over $3 billion through Irish entities, a figure that dwarfs the entire domestic formation cohort.

Notable New Company Registrations

Company	Type	Sector (NACE)	Location	Capital	Signal
RM Raheny Retail Limited	LTD	Food retail (4711)	Raheny, Dublin 5	€1,000,000	High Capital
Marcton Construction Limited	LTD	Residential construction (4120)	Dublin 15	€1,000,000	High Capital
Glengarriff Gelato Limited	LTD	Ice cream manufacture (1052)	Glengarriff, Cork	€1,000,000	Rural Artisan
Grifols International Services DAC	DAC	Financial services (6499)	Clondalkin, Dublin	€1,000,000	Pharma Giant
Parcae Therapeutics Limited	LTD	Scientific activities (7490)	Sir John Rogerson's Quay, D2	€10,000	Biotech
Xing Rui Cheng Construction Engineering Co.	External	Construction	Newbridge, Kildare	N/A	Chinese Entrant
Sonar International Holdings Ltd.	External	Holding company	32 Molesworth St, D2	N/A	M&A Vehicle
CLSec Holdings 26-2 Limited	External	Financial/SPV	Cumberland Place, D2	N/A	SPV Series

Stress Signal: Grifols DAC — Pharma Distress in Irish Wrapper Grifols International Services Designated Activity Company registered at Grange Castle Business Park, Clondalkin — the same address as Grifols' existing Irish operations. The Spanish plasma products giant has been under significant financial pressure since 2024, when short-seller Gotham City Research alleged accounting irregularities. Registering a new DAC for financial services activities at this juncture may signal a restructuring of intragroup financing arrangements. Watch for financial filings in 12–18 months.

Standout: Aviation SPV Cluster at Shannon and IFSC This period's external company registrations include Sprite 2026-1 Limited (Shannon), Sonar International Holdings (Molesworth Street), and multiple CLSec Holdings series vehicles at Cumberland Place, Dublin 2. Ireland's aircraft leasing and structured finance ecosystem continues to generate new SPV registrations at pace — a reliable indicator that the global aviation finance market remains active and that Ireland's legal and tax infrastructure remains the preferred domicile for these structures.

Sector Breakdown: Top NACE Categories (Period Registrations)

Business & Mgmt Consultancy (7022)

~60

Residential Construction (4120)

~40

IT & Computer Services (6209)

~35

Accounting & Tax (6920)

~25

Holding Companies (6420)

~20

Restaurants & Food Service (5610)

~18

Healthcare & Medical (8621)

~15

Financial Performance: Top Filers by Revenue

Company	Revenue	Profit/(Loss)	Employees	Auditor	Filing
Autodesk Ireland Operations	$2,303m	$639m	291	KPMG	SR7148522
Informatica Ireland EMEA	€318.8m	€18.3m	—	—	SR6798677
Signant Health Global Solutions	$229m	$1.3m	6 (IE)	KPMG	SR8014938
Expleo Technology Ireland	€76.5m	—	—	—	SR7255560
AMCS (Advanced Mfg Control Systems)	€68.3m	(€60.4m)	245	PwC	SR7482973
GoTo Technologies Ireland	€105.8m	—	—	—	—
Imagine Networks Services	€21.5m	—	—	—	SR7418963

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The Connections: What the CRO Data Alone Cannot Tell You

Company registrations and financial filings are the skeleton of Ireland's corporate story. The flesh comes from connecting those filings to court records, property transactions, and press coverage. This week, three cross-domain patterns emerge: the Ireland-as-revenue-node story that the Business Post has been tracking, a Limerick tech company that is simultaneously growing fast and losing heavily, and a Dublin 8 hotel market that is quietly consolidating. None of these stories are visible from a single data source.

The Revenue Node: Sony, Autodesk, and the Earlsfort Terrace Pattern The Business Post reported on 28 February 2026 that profits at Sony's Irish arm fell by 40 per cent as PlayStation sales waned — pre-tax profits down 42% to €1.67m on revenue of €31.55m, with zero employees. The Sony entity sits at 10 Earlsfort Terrace, Dublin 2 — the same address as Signant Health Global Solutions, which filed €229m in revenue with just 6 Irish employees. The CRO data for Autodesk Ireland Operations tells the same story at scale: $2.3 billion in revenue, $980 million dividend out, 291 employees. Ireland's 12.5% corporation tax rate and its treaty network make it the preferred booking entity for global tech and media companies — but the IDA's own CEO acknowledged that Sony's investment "underscores Ireland's reputation as a hub for innovation." The question is whether that hub is creating deep economic roots or just processing revenue.

AMCS: Limerick's Global Waste Tech Champion Absorbs EQT's Acquisition Costs Advanced Manufacturing Control Systems Limited (AMCS), based at City East Plaza, Ballysimon, Limerick, grew revenue 21% to €68.3 million in FY2024 — a strong performance for a company that supplies integrated software and vehicle technology to the waste, recycling and resource industries globally. But the €60.4 million net loss tells the acquisition story: EQT completed its purchase of a majority stake in AMCS International Limited in November 2024 via Arctic Topco Limited, and the costs of that transaction — €22.9 million in share issuance payments, €21.8 million in share-based compensation, and €33.4 million in R&D — hit the P&L simultaneously. Director James Martin holds shares via JM & AR Investments Limited in Arctic Topco. The 2025 accounts will be the real test: can AMCS sustain 20%+ revenue growth while absorbing the ongoing costs of a private equity ownership structure?

Signant Health: Clinical Trials Tech Giant Shrinks Its Irish Revenue Base Signant Health Global Solutions Limited — the Dublin 2 entity of the Buccaneer Holdco group backed by Genstar Capital — saw revenue fall from $316 million to $229 million in FY2025, a 28% decline. The company provides electronic Clinical Outcomes Assessment (eCOA) technology for pharmaceutical clinical trials. The revenue drop reflects a broader slowdown in clinical trial activity post-COVID, as the pipeline of pandemic-era trials wound down. With just 6 employees in Ireland and 1,871 globally, the Irish entity is a booking vehicle for a business that operates across the US, Europe, and Asia. The group carries $1.3 billion in long-term debt. Watch for whether the 2026 accounts show stabilisation or continued decline.

Construction Watch: Dublin 15 and the Residential Build Pipeline The formation of Marcton Construction Limited (director: Tristan Adam, Dublin 15, €1m authorised capital, NACE 4120 — construction of residential and non-residential buildings) is consistent with a broader pattern in this period's registrations: at least 8 new construction companies with €100k+ authorised capital registered in the greater Dublin area. The Business Post reported in the same period that developer Liam Mounsey earned a major windfall from the completion of a Dublin housing scheme — €94.2 million in residential sales and a €20.1 million operating profit from Golden Port Estates. The CRO data and the article together paint a picture of a residential construction sector that is still generating significant returns for well-capitalised developers, even as new entrants continue to register.

The Radar: Three Signals Worth Watching

Turkish Dental Group Enters Ireland via External Registration OZEL DENTGRP AGIZ VE DIS SAGLIGI POLIKLINIGI SANAYI VE TICARET LIMITED SIRKETI registered as an external company in February 2026, with its Irish address at 24A Baggot Street Upper, Dublin 4 — a dental and health clinic address. This is a Turkish dental group establishing an Irish presence, consistent with a broader pattern of international healthcare providers using Ireland as a European base. At least three other dental and orthodontic entities registered in the same period, including Grifols International Services DAC (pharma) and Parcae Therapeutics Limited (biotech). Watch for: a wave of international healthcare registrations as Ireland's ageing population and private healthcare market attract foreign operators.

Six Farming and Agri-Food Companies with €1m+ Capital in One Batch Glengarriff Gelato Limited (ice cream, Cork), Ballycarnan Farm Limited (mixed farming, Laois), Ryan Agro Limited (mixed farming, Longford), Canopy Event Solutions Limited (events, Clare), and two further rural enterprises all registered with €1m authorised capital in the same February 2026 batch. The identical capital structures and simultaneous registration suggest a structured vehicle — possibly a family succession planning exercise or an agricultural investment fund deploying capital across rural Ireland. Watch for: the first annual returns from these entities, which will reveal whether they are trading or holding structures.

Business Name Registrations Signal Micro-Enterprise Boom in Beauty and Health Among the 0 new business name registrations in the period, hairdressing and beauty treatment (NACE 9602) accounts for at least 12 separate registrations — including Cassie McCann Jewellery (Greystones), Divine Nails Letterkenny, Meraki Beauty Studio (Claremorris), and Peaches Skin Clinic (Kilkenny). This is not a Dublin phenomenon: the geographic spread from Donegal to Cork suggests a nationwide micro-enterprise formation wave in personal services. Watch for: whether this translates into company formations (the next step up the corporate ladder) in 12–18 months.

The Deep Dive

Two companies dominate this week's deep dive: Autodesk Ireland Operations Unlimited Company, the Dublin 2 entity that has become one of the most revealing examples of Ireland's role in global tech finance, and Advanced Manufacturing Control Systems Limited (AMCS), the Limerick-based waste technology company whose FY2024 accounts tell a story of rapid growth, private equity transformation, and the costs of both. Together, they illustrate the two poles of Irish corporate life: the multinational revenue node and the indigenous tech champion scaling globally.

Autodesk Ireland Operations Unlimited Company — The $2.3bn Subscription Engine

Autodesk Ireland Operations Unlimited Company (CRO: 614957) is registered at 1 Windmill Lane, Dublin 2 — the same address as the company's principal place of business in Ireland. It is a wholly owned subsidiary of Autodesk Inc., the US-listed design software giant. The Irish entity acts as the primary booking vehicle for Autodesk's EMEA subscription revenue, collecting payments from distributors and resellers across Europe, the Middle East, and Africa before remitting profits to the US parent via dividends.

Metric	FY2025 (Jan 2025)	FY2024 (Jan 2024)	Change
Total Revenue	$2,303.6m	$2,038.0m	+13.0%
Subscription Revenue	$2,143.8m	$1,815.1m	+18.1%
Operating Profit	$753.4m	$438.9m	+71.7%
Net Profit After Tax	$639.3m	$356.9m	+79.1%
Dividend Paid to Parent	$980.3m	$805.0m	−21.8%
Net Liabilities (Balance Sheet)	($284.4m)	($57.1m)	Deteriorated
Employees (Average)	291	271	+7.4%
Tax Paid (incl. Global Min. Tax)	$114.1m	$82.0m	+39.1%

Reading Between the Lines: The $1.1bn Post-Balance-Sheet Dividend The FY2025 accounts for Autodesk Ireland Operations reveal a post-balance-sheet event that is more significant than the year's trading: on 28 April 2025, the company declared and paid a further dividend of $1.1 billion to its US parent — on top of the $980 million paid during FY2025. That's $2.08 billion in dividends in 15 months, against a net profit of $639 million. The company is now technically insolvent on a balance sheet basis (net liabilities of $284 million), but the directors note that $1.46 billion of the $1.58 billion in deferred revenue is expected to be recognised within 12 months. The Irish entity is not a wealth-accumulating hub; it is a high-throughput revenue processing engine. The question for FY2026: does the Global Minimum Tax (Pillar Two) — which added $10.5 million to the tax bill this year — begin to materially change the economics of this structure?

The question for FY2026 accounts: with the Global Minimum Tax now biting and a further $1.1 billion dividend declared post-year-end, has Autodesk Ireland's net liability position deepened further, or has the subscription revenue growth — up 18% in FY2025 — provided enough cash cover to sustain the structure?

Advanced Manufacturing Control Systems Limited (AMCS) — Limerick's Global Waste Tech Champion Under EQT

Advanced Manufacturing Control Systems Limited (AMCS, CRO: 368284) is headquartered at Block C, City East Plaza, Ballysimon, Co. Limerick. It is the leading supplier of integrated software and vehicle technology solutions to the waste, recycling and material resources industries globally, with subsidiaries in the US, UK, Sweden, Norway, France, Netherlands, Denmark, New Zealand, Canada, and Australia. In November 2024, EQT — the Swedish private equity giant — completed its purchase of a majority stake in AMCS International Limited via Arctic Topco Limited, making AMCS one of the most significant Irish-headquartered PE-backed tech companies.

Metric	FY2024	FY2023	Change
Revenue	€68.3m	€56.5m	+21.0%
Gross Profit	€58.4m	€48.3m	+20.9%
Gross Margin	85.4%	85.6%	Stable
R&D Expenditure	€33.4m	€21.9m	+52.4%
Share-Based Compensation	€21.8m	€2.8m	+679%
Operating Loss	(€67.4m)	(€25.0m)	Deteriorated
Net Loss After Tax	(€60.4m)	(€20.4m)	Deteriorated
Employees (Average)	245	260	−6.1%

Why It Matters: The EQT Acquisition Cost Is a One-Off — The R&D Spend Is Not The €60.4 million net loss at AMCS is dominated by two non-recurring items: €22.9 million in share issuance payments related to the EQT acquisition, and €21.8 million in share-based compensation (up from €2.8 million in 2023). Strip those out and the underlying operating loss is closer to €15 million — driven primarily by the €33.4 million R&D spend, which is up 52% year-on-year. That R&D investment is the real story: AMCS is building the next generation of waste management software at scale, funded by EQT's capital. Director James Martin (through JM & AR Investments Limited) holds B Preferred shares in Arctic Topco, aligning management with the PE sponsor's exit objectives. Post-year-end, AMCS acquired Selected Interventions (UK) and Mandalay Technologies (Australia), extending its global footprint further.

The question for 2025 accounts: with two acquisitions completed post-year-end and R&D running at €33m+, can AMCS break through €80 million in revenue while narrowing the underlying operating loss? The 2025 filing will be the first full-year test of the EQT ownership model.

Key People This Period

Name	Role	Notable Activity	Connections
Ronan Morris	Director	Registered RM Raheny Retail Limited with €1m authorised capital, Raheny, Dublin 5 (NACE 4711 — food retail)	Secretary: Miriam Morris
Tristan Adam	Director	Registered Marcton Construction Limited with €1m authorised capital, Dublin 15 (NACE 4120 — residential construction)	Secretary: Aishling Adam
James Martin	Director, AMCS	Signed off on FY2024 accounts showing €68.3m revenue and €60.4m loss; holds B Preferred shares in Arctic Topco via JM & AR Investments Limited	AMCS (368284)
Saoirse Fahey	Director, AMCS	Appointed October 2025, replacing Conor Curley; co-signed FY2024 accounts with James Martin	AMCS (368284)
Liam Mounsey	Developer / Owner	Golden Port Estates booked €94.2m in residential sales in 2024, generating €20.1m operating profit and €15.1m after-tax profit from the final phase of a 393-home Dublin 12 scheme	Northport Investments Limited (94% stake)

One to Watch: AMCS (Advanced Manufacturing Control Systems Limited)

Advanced Manufacturing Control Systems Limited (AMCS)

CRO: 368284 | Block C, City East Plaza, Ballysimon, Co. Limerick | NACE: Software for waste & resource industries | Auditor: PricewaterhouseCoopers, Limerick

Metric	Value
Revenue (FY2024)	€68.3m (+21%)
Gross Margin	85.4%
Net Loss	(€60.4m)
R&D Spend	€33.4m
Employees	245 (IE) + global subsidiaries
Tax Losses Carried Forward	€90.6m

AMCS is the leading end-to-end provider of integrated software, hardware and solutions to the resource management, waste collection and recycling industries. Founded in Limerick, it now has subsidiaries in 10 countries and serves customers across Europe, North America, Australasia, and Scandinavia. Its SaaS platform covers vehicle route optimisation, weighbridge management, invoicing, and customer portal solutions for waste operators.

Why it matters: AMCS is one of the most significant Irish-headquartered enterprise software companies, and its EQT-backed growth trajectory makes it a bellwether for the Irish tech sector's ability to produce globally competitive B2B software businesses. The €33.4 million R&D spend — nearly half of revenue — is an unusually high ratio even for a growth-stage SaaS company, suggesting AMCS is investing aggressively in next-generation AI-enabled waste management capabilities. With two post-year-end acquisitions (Selected Interventions in the UK and Mandalay Technologies in Australia), the 2025 accounts will be the first test of whether EQT's capital is translating into accelerated revenue growth or simply deeper losses.

The number that matters: €90.6 million in tax losses carried forward — a figure that will only be monetised if AMCS reaches sustained profitability. That is the implicit bet EQT is making: that the R&D investment and acquisitions will eventually produce a profitable, scalable global business. Watch for the 2025 annual return, due by September 2026.

The Broader Picture

The Irish Courts

The High Court delivered 185 judgments in the October 2025 to February 2026 period, with business-relevant cases spanning corporate insolvency, infrastructure investment disputes, and planning litigation. The most significant for corporate readers: a winding-up petition against a solicitors' firm was refused by Mr Justice Twomey, who found the company could pay its debts as they fell due — a reminder that creditors cannot use the courts as a debt collection mechanism where a company remains solvent. Two planning cases involving development companies also reached the High Court, signalling continued friction between developers and An Coimisiún Pleanála over large-scale residential and commercial projects.

Citation	Parties	Subject	Why It Matters
[2026] IEHC 140	Charles Kelly Limited v Companies Act 2014	Winding-up petition	Court refused to wind up company; found it could pay debts. Protects solvent companies from creditor pressure tactics.
[2026] IEHC 99	Walsh v Juniper Orthodontics Limited	Medical company litigation	High Court case involving a dental/orthodontic company — consistent with the wave of healthcare company registrations in the same period.
[2026] IEHC 83	Neligan v Infrared Infrastructure VI Europe Limited	Infrastructure investment dispute	Dispute involving an infrastructure investment vehicle — relevant to the wave of SPV and holdco registrations in the period.
[2026] IEHC 86	Parosi Developments v An Coimisiún Pleanála	Planning/development dispute	Developer challenging planning authority decision — reflects ongoing tension in the residential development pipeline.
[2026] IEHC 80	Bank Of Ireland Mortgage Bank v Seery	Mortgage enforcement	Bank enforcement action — a reminder that the post-pandemic mortgage arrears tail is still working through the courts.

  Corporate Insolvency Watch: Winding-Up Petitions Refused
  The refusal to wind up Charles Kelly Limited in March 2026 is a useful data point for the period: the High Court found the company solvent and capable of paying its debts. This is consistent with the broader picture from the CRO data — company formations remain robust, and the insolvency rate among active companies appears low. However, the volume of winding-up petitions reaching the courts suggests that creditor pressure on smaller businesses remains elevated, even where those businesses are ultimately found to be solvent.

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Property Markets & Plans

The Dublin commercial property market recorded 7,088 transactions in the October 2025 to February 2026 period, with an average price of €677,230 and a median of €449,664 — figures that reflect the continued bifurcation between high-value commercial assets and the broader residential market. The most notable commercial transactions of the period were concentrated in Dublin 8, where two hotel properties changed hands within months of each other: a hotel development at Fumbally Lane sold for €5.95 million in February 2026, and a hotel at Molyneux Yard sold for €4.5 million in December 2025. Both properties are within 500 metres of each other, suggesting a deliberate consolidation of hotel assets in the emerging Dublin 8 hospitality corridor.

Property	Price	Date	Signal
Hotel Development, Fumbally Lane, Dublin 8	€5.95m	Feb 2026	Hotel Consolidation
Hotel at Molyneux Yard, Dublin 8	€4.5m	Dec 2025	Hotel Consolidation
The Frame, 74-75 Lower Baggot Street, Dublin 2	€3.0m	Oct 2025	Office/Retail
1 Cumberland Place, Fenian Street, Dublin 2	€1.63m	Jan 2026	Office

Dublin 8 Hotel Corridor: Two Transactions in Three Months The sale of two hotel properties within 500 metres of each other in Dublin 8 — Fumbally Lane (€5.95m, February 2026) and Molyneux Yard (€4.5m, December 2025) — is a pattern worth watching. Dublin 8 has been one of the most active areas for new hospitality registrations in the CRO data, with at least four new food and beverage companies registering in the area in the same period. The combination of property transactions and new company formations suggests a deliberate build-out of the Dublin 8 hospitality ecosystem. Watch for planning applications for hotel conversions or extensions in the area over the next 12 months.

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The Week Ahead

The dominant theme of this period's CRO data is Ireland's dual corporate identity: a country that simultaneously hosts some of the world's largest revenue-booking entities and generates a steady stream of domestic SME formations that reflect real economic activity at street level. The Autodesk story — $2.3 billion in revenue, $980 million out the door in dividends, net liabilities of $284 million — is not a scandal; it is a structural feature of Ireland's corporate tax model that has been in place for decades. But the arrival of the Global Minimum Tax (Pillar Two), which added $10.5 million to Autodesk Ireland's tax bill in FY2025, marks the beginning of a structural shift that will play out over the next five to ten years. Meanwhile, AMCS's €60.4 million loss — driven by EQT's acquisition costs and a €33.4 million R&D spend — is the kind of loss that only makes sense if you believe the company will eventually reach profitability at scale. That is the bet EQT is making, and the 2025 accounts will be the first real test of whether that bet is paying off.

  The Bottom Line
  Ireland's corporate engine is running at full capacity — 0 new companies, billions in revenue flowing through Irish entities, and a domestic formation cohort that spans everything from Glengarriff gelato to Dublin 15 construction. The question for the next 12 months is not whether Ireland remains an attractive corporate domicile, but whether the Global Minimum Tax and the post-pandemic normalisation of clinical trial activity begin to reshape the economics of the revenue-node model that has underpinned Ireland's corporate tax receipts for a generation.

What to Watch: (1) Autodesk Ireland's FY2026 accounts — will the Global Minimum Tax begin to materially change the dividend-out model? (2) AMCS's 2025 annual return, due by September 2026 — the first full-year test of EQT ownership. (3) Grifols International Services DAC's first financial filing — will it reveal the nature of the intragroup financing restructuring? (4) The first annual returns from the batch of €1m-capitalised rural agri-food companies — trading or holding structures?