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Schedule I - Condensed Unconsolidated Balance Sheets | 12 Months Ended
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Jun. 30, 2019
Condensed Financial Information Disclosure [Abstract] |
Schedule I - Notes to the Condensed Unconsolidated Financial Statements |
| Year ended June 30,
| 2019 |  | 2018 |  | 2017
Net income (loss) including noncontrolling interest | $ | (14,638 | ) |  | $ | 4,948 |  |  | $ | 9,260 |
Other comprehensive income (loss), net of tax |  |  |  |  |
Foreign currency translation adjustment | (5,937 | ) |  | 244 |  |  | (1,012 | )
Comprehensive income (loss) | (20,575 | ) |  | 5,192 |  |  | 8,248 |
Noncontrolling interest | (19,303 | ) |  | (9,205 | ) |  | (5,118 | )
Comprehensive income (loss) attributable to Alpha and Omega Semiconductor Limited | $ | (1,272 | ) |  | $ | 14,397 |  |  | $ | 13,366 |
| June 30,
| 2019 |  | 2018
ASSETS |  |  |
Current assets: |  |  |
Cash and cash equivalents | $ | 5,284 |  |  | $ | 4,738 |
Accounts receivable - Intercompany | — |  |  | 3,937 |
Other current assets | 325 |  |  | 362 |
Total current assets | 5,609 |  |  | 9,037 |
Property, plant and equipment, net | 119 |  |  | 343 |
Other long-term assets | 242 |  |  | 339 |
Investment in subsidiaries | 459,696 |  |  | 417,185 |
Total assets | $ | 465,666 |  |  | $ | 426,904 |
LIABILITIES AND EQUITY |  |  |
Current liabilities: |  |  |
Accounts payable and accrued liabilities | $ | 863 |  |  | $ | 742 |
Accounts payable - Intercompany | 21,514 |  |  | — |
Total liabilities | 22,377 |  |  | 742 |
Equity: |  |  |
Preferred shares, par value $0.002 per share: |  |  |
Authorized: 10,000 shares; Issued and outstanding: none at June 30, 2019 and 2018 | — |  |  | — |
Common shares, par value $0.002 per share: |  |  |
Authorized: 100,000 shares; issued and outstanding: 31,163 shares and 24,517 shares, respectively at June 30, 2019 and 30,400 shares and 23,860 shares, respectively at June 30, 2018 | 62 |  |  | 61 |
Treasury shares at cost; 6,646 shares at June 30, 2019 and 6,540 shares at June 30, 2018 | (66,240 | ) |  | (64,790 | )
Additional paid-in capital | 234,410 |  |  | 220,244 |
Accumulated other comprehensive income | (2,693 | ) |  | 440 |
Retained earnings | 125,485 |  |  | 122,639 |
Total Alpha and Omega Semiconductor Limited shareholder's equity | 291,024 |  |  | 278,594 |
Noncontrolling interest | 152,265 |  |  | 147,568 |
Total equity | 443,289 |  |  | 426,162 |
Total liabilities and equity | $ | 465,666 |  |  | $ | 426,904 |
| Year Ended June 30,
| 2019 |  | 2018 |  | 2017
Revenue | $ | 4,292 |  |  | $ | 4,096 |  |  | $ | 3,772 |
Cost of revenue | — |  |  | — |  |  | — |
Gross profit | 4,292 |  |  | 4,096 |  |  | 3,772 |
Operating expenses: |  |  |  |  |
General and administrative | 4,599 |  |  | 4,479 |  |  | 3,938 |
Total operating expenses | 4,599 |  |  | 4,479 |  |  | 3,938 |
Operating loss | (307 | ) |  | (383 | ) |  | (166 | )
Interest income | 3 |  |  | 7 |  |  | 20 |
Income (loss) on equity investment in subsidiaries | (14,334 | ) |  | 5,324 |  |  | 9,406 |
Net income (loss) including noncontrolling interest | (14,638 | ) |  | 4,948 |  |  | 9,260 |
Net loss attributable to noncontrolling interest | (16,499 | ) |  | (9,315 | ) |  | (4,569 | )
Net income attributable to Alpha and Omega Semiconductor Limited | $ | 1,861 |  |  | $ | 14,263 |  |  | $ | 13,829 |
| Year Ended June 30,
| 2019 |  | 2018 |  | 2017
Cash flows from operating activities |  |  |  |  |
Net income (loss) including noncontrolling interest | $ | (14,638 | ) |  | $ | 4,948 |  |  | $ | 9,260 |
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: |  |  |  |  |
Depreciation | 274 |  |  | 464 |  |  | 469 |
Share-based compensation expense | 432 |  |  | 503 |  |  | 428 |
Equity in net (income) loss of subsidiaries | 14,334 |  |  | (5,324 | ) |  | (9,406 | )
Other | — |  |  | — |  |  | 33 |
Changes in assets and liabilities: |  |  |  |  |
Accounts receivable - intercompany | 3,937 |  |  | 14,316 |  |  | (4,868 | )
Other current assets | 134 |  |  | (199 | ) |  | (134 | )
Accounts payable and accrued liabilities | 121 |  |  | (182 | ) |  | 256 |
Accounts payable - intercompany | 21,514 |  |  | — |  |  | — |
Net cash provided by (used in) operating activities | 26,108 |  |  | 14,526 |  |  | (3,962 | )
Cash flows from investing activities |  |  |  |  |
Purchases of property and equipment | (51 | ) |  | — |  |  | — |
Investment in subsidiaries | (25,000 | ) |  | (10,000 | ) |  | — |
Net cash used in investing activities | (25,051 | ) |  | (10,000 | ) |  | — |
Cash flows from financing activities |  |  |  |  |
Withholding tax on restricted stock units | (2,028 | ) |  | (2,363 | ) |  | (2,071 | )
Proceeds from exercise of stock options and ESPP | 3,018 |  |  | 4,956 |  |  | 10,699 |
Payments for repurchases of common shares | (1,501 | ) |  | (15,098 | ) |  | — |
Net cash provided by (used in) financing activities | (511 | ) |  | (12,505 | ) |  | 8,628 |
Net increase (decrease) in cash and cash equivalents | 546 |  |  | (7,979 | ) |  | 4,666 |
Cash and cash equivalents at beginning of year | 4,738 |  |  | 12,717 |  |  | 8,051 |
Cash and cash equivalents at end of year | $ | 5,284 |  |  | $ | 4,738 |  |  | $ | 12,717 |
1. Basis of Presentation Alpha and Omega Semiconductor Limited is the parent company of all Alpha and Omega Semiconductor subsidiaries. It was incorporated in Bermuda on September 27, 2000 as an exempted limited liability company. The address of its registered office is Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda. The accompanying condensed parent company financial statements have been prepared in accordance with Rule 12-04, Schedule I of Regulation S-X, as the restricted net assets of its subsidiaries exceed 25% of the consolidated net assets of Alpha and Omega Semiconductor Limited and its subsidiaries (the “Company”). The parent company records its investment in subsidiaries under the equity method of accounting. Such investment is presented on the balance sheet as "Investment in subsidiaries" and the subsidiaries' net income (loss) are recognized based on the effective shareholding percentage as income on equity investment in subsidiaries on the statement of operations. Intercompany balances and transactions have not been eliminated. The revenue recorded represents intercompany administrative service fees charged by the parent company starting in fiscal year 2013. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. 2. Restricted net assets of subsidiaries For a discussion of the Company’s restricted net assets of subsidiaries, see Note 12 of the Company’s consolidated financial statements. 3. Commitments and contingencies In March 2016, the Company executed the JV Agreement with the Chongqing Funds to form a joint venture for the construction of a new state-of -the-art power semiconductor packaging, testing and wafer fabrication facility in Liangjiang New Area of Chongqing. The Company expects to commence initial packaging production as soon as the required milestones, including certain construction and funding milestones, have been met, and there is no assurance that we can meet these milestones in a timely manner. In January 2017, the JV Company entered into an Engineering, Procurement and Construction Contract (the "EPC Contract") with The IT Electronics Eleventh Design & Research Institute Scientific and Technological Engineering Corporation Limited. The total price payable by the JV Company under the EPC Contract is approximately $78.0 million, which consists of $2.8 million of design fees and $75.2 million of construction and procurement fees. As of June 30, 2019, we had paid approximately $69.9 million, and expects to pay the remaining of $8.7 million in the near term. For a discussion of the Company’s commitments and contingencies, see Note 13 to the Company’s consolidated financial statements.

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=108774443&loc=d3e5283-111683 + Details
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