Amstrad Plc, the UK consumer electronics company and set-top box maker, has reported net profits for the six months to December 31 of 2.7m pounds up from losses of 1m pounds on revenue that rose 47% at 47.5m pounds. At the pre-tax level, profits were 4m pounds up from losses of 879,000 pounds. Earnings per share were 3.52 pence.