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Net Income (Loss) Per Common Share Attributable to Alpha and Omega Semiconductor Limited | 12 Months Ended
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Jun. 30, 2024
Earnings Per Share [Abstract] |
Net Income (Loss) Per Common Share Attributable to Alpha and Omega Semiconductor Limited | 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 (loss) per share if their effect is anti-dilutive. The following table presents the calculation of basic and diluted net income (loss) per share attributable to common shareholders:
| Year Ended June 30,
| 2024 |  | 2023 |  | 2022
| (in thousands, except per share data)
Numerator: |  |  |  |  |
Net income (loss) attributable to Alpha and Omega Semiconductor Limited | $ | (11,081) |  |  | $ | 12,364 |  |  | $ | 453,163 |
Denominator: |  |  |  |  |
Basic: |  |  |  |  |
Weighted average number of common shares used to compute basic net income (loss) per share | 28,236 |  |  | 27,552 |  |  | 26,764 |
Diluted: |  |  |  |  |
Weighted average number of common shares used to compute basic net income (loss) per share | 28,236 |  |  | 27,552 |  |  | 26,764 |
Effect of potentially dilutive securities: |  |  |  |  |
Stock options, RSUs and ESPP shares | — |  |  | 1,976 |  |  | 1,439 |
Weighted average number of common shares used to compute diluted net income (loss) per share | 28,236 |  |  | 29,528 |  |  | 28,203 |
Net income (loss) per share attributable to Alpha and Omega Semiconductor Limited: |  |  |  |  |
Basic | $ | (0.39) |  |  | $ | 0.45 |  |  | $ | 16.93 |
Diluted | $ | (0.39) |  |  | $ | 0.42 |  |  | $ | 16.07 |
The following potential dilutive securities were excluded from the computation of diluted net income (loss) per share as their effect would have been anti-dilutive:
| Year Ended June 30,
| 2024 |  | 2023 |  | 2022
| (in thousands)
Employee stock options and RSUs | 2,822 |  |  | 310 |  |  | 277 |
ESPP | 1,019 |  |  | 309 |  |  | 21 |
Total potential dilutive securities | 3,841 |  |  | 619 |  |  | 298 |

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