CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024
Current assets:
Cash and cash equivalents	$ 176,008	$ 175,127
Restricted cash	214	413
Accounts receivable, net	24,591	12,546
Inventories	184,968	195,750
Contract assets	3,050	0
Other current assets	13,906	14,165
Total current assets	402,737	398,001
Property, plant and equipment, net	327,612	336,619
Operating lease right-of-use assets	24,758	25,050
Intangible assets, net	2,704	3,516
Equity method investment	354,348	356,039
Deferred income tax assets	554	549
Other long-term assets	24,912	25,239
Total assets	1,137,625	1,145,013
Current liabilities:
Accrued liabilities	71,437	72,371
Income taxes payable	3,370	2,798
Short-term debt	11,688	11,635
Deferred revenue	0	2,591
Finance lease liabilities	952	935
Operating lease liabilities	5,248	5,137
Total current liabilities	151,737	154,233
Long-term debt	23,782	26,724
Income taxes payable - long-term	3,661	3,591
Deferred income tax liabilities	26,200	26,416
Finance lease liabilities - long-term	2,037	2,282
Operating lease liabilities - long-term	20,275	20,499
Other long-term liabilities	14,661	19,661
Total liabilities	242,353	253,406
Commitments and contingencies (Note 12)
Preferred shares, par value $0.002 per share:
Authorized: 10,000 shares; issued and outstanding: none at September 30, 2024 and June 30, 2024	0	0
Common shares, par value $0.002 per share:
Authorized: 100,000 shares; issued and outstanding: 36,162 shares and 29,024 shares, respectively at September 30, 2024 and 36,107 shares and 28,969 shares, respectively at June 30, 2024	72	72
Treasury shares at cost: 7,138 shares at September 30, 2024 and 7,138 shares at June 30, 2024	(79,213)	(79,213)
Additional paid-in capital	359,429	353,109
Accumulated other comprehensive loss	(13,578)	(13,419)
Retained earnings	628,562	631,058
Total Alpha and Omega Semiconductor Limited shareholder's equity	895,272	891,607
Total liabilities and shareholders' equity	1,137,625	1,145,013
Related Party
Current liabilities:
Accounts payable	17,194	13,682
Nonrelated Party
Current liabilities:
Accounts payable	$ 41,848	$ 45,084

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-2