XML 28 R11.htm IDEA: XBRL DOCUMENT
v3.20.2

Net Income (Loss) Per Share | 12 Months Ended
--- | ---
Jun. 30, 2020
Earnings Per Share [Abstract] |
Net Income (Loss) Per Share | Net Income (loss) Per Common Share Attributable to Alpha and Omega Semiconductor Limited Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares outstanding, plus potential shares of common stock during the period. Potential shares of common stock include dilutive shares attributable to the assumed exercise of share options, ESPP shares and vesting of RSUs using the treasury stock method and contingent issuances of common shares related to convertible preferred shares, if dilutive. Under the treasury stock method, potential common shares outstanding are not included in the computation of diluted net income per share if their effect is anti-dilutive. The following table presents the calculation of basic and diluted net income per share attributable to common shareholders:
| Year Ended June 30,
| 2020 |  | 2019 |  | 2018
| (in thousands, except per share data)
Numerator: |  |  |  |  |
Net income (loss) attributable to Alpha and Omega Semiconductor Limited | $ | (6,596 | ) |  | $ | 1,861 |  |  | $ | 14,263 |
Denominator: |  |  |  |  |
Basic: |  |  |  |  |
Weighted average number of common shares used to compute basic net income per share | 24,840 |  |  | 24,063 |  |  | 23,901 |
Diluted: |  |  |  |  |
Weighted average number of common shares used to compute basic net income per share | 24,840 |  |  | 24,063 |  |  | 23,901 |
Effect of potentially dilutive securities: |  |  |  |  |
Stock options, RSUs and ESPP shares | — |  |  | 635 |  |  | 943 |
Weighted average number of common shares used to compute diluted net income per share | 24,840 |  |  | 24,698 |  |  | 24,844 |
Net income (loss) per share attributable to Alpha and Omega Semiconductor Limited: |  |  |  |  |
Basic | $ | (0.27 | ) |  | $ | 0.08 |  |  | $ | 0.60 |
Diluted | $ | (0.27 | ) |  | $ | 0.08 |  |  | $ | 0.57 |
The following potential dilutive securities were excluded from the computation of diluted net income per share as their effect would have been anti-dilutive:
| Year Ended June 30,
| 2020 |  | 2019 |  | 2018
| (in thousands)
Employee stock options and RSUs | 2,028 |  |  | 593 |  |  | 186 |
ESPP | 834 |  |  | 512 |  |  | 182 |
Total potential dilutive securities | 2,862 |  |  | 1,105 |  |  | 368 |

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration