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

9 Months Ended

Mar. 31, 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:

			Three Months Ended March 31,												Nine Months Ended March 31,
			2024						2023						2024						2023
			(in thousands, except per share data)
Numerator:
Net income (loss)			$	(11,212)					$	(18,907)					$	(8,349)					$	13,468
Denominator:
Basic:
Weighted average number of common shares used to compute basic net income (loss) per share			28,433						27,710						28,022						27,537
Diluted:
Weighted average number of common shares used to compute basic net income (loss) per share			28,433						27,710						28,022						27,537
Effect of potentially dilutive securities:
Stock options, RSUs and ESPP shares			—						—						—						2,039
Weighted average number of common shares used to compute diluted net income (loss) per share			28,433						27,710						28,022						29,576
Net income (loss) per share:
Basic			$	(0.39)					$	(0.68)					$	(0.30)					$	0.49
Diluted			$	(0.39)					$	(0.68)					$	(0.30)					$	0.46

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:

			Three Months Ended March 31,												Nine Months Ended March 31,
			2024						2023						2024						2023
			(in thousands)												(in thousands)
Employee stock options and RSUs			1,688						3,152						2,242						281
ESPP			1,008						767						1,046						279
Total potential dilutive securities			2,696						3,919						3,288						560

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- References

No definition available.

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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
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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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
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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