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Net Income (Loss) Per Common Share Attributable to Alpha and Omega Semiconductor Limited (Tables)

12 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

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

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

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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- References

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
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