XML 116 R100.htm IDEA: XBRL DOCUMENT v3.26.1
INCOME TAX (EXPENSE)/CREDIT (Schedule of Statutory Tax Rate) (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of income tax credit [Abstract]      
Irish corporation tax (12.50%) (12.50%) (12.50%)
Effect of current year net operating losses and temporary differences for which no deferred tax asset was recognised [1] 20.86% 15.89% 17.19%
Effect of tax rates on overseas earnings (10.97%) 6.63% (7.82%)
Effect of Irish income taxable at higher tax rate 3.84% (4.09%) 2.62%
Adjustments in respect of prior years 0.89% 0.04% (0.53%)
R&D tax credits (0.46%) 0.00% 0.00%
Other items [2] (2.20%) (7.55%) 0.88%
Effective tax rate (0.54%) (1.58%) (0.16%)
[1]

No deferred tax asset was recognised because there was no reversing deferred tax liability in the same jurisdiction reversing in the same period and insufficient future projected taxable income in the same jurisdiction.

[2]

Other items comprise items not chargeable to tax and expenses not deductible for tax purposes.