CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2024	Jun. 30, 2024
Current assets:
Cash and cash equivalents	$ 182,592	$ 175,127
Restricted cash	206	413
Accounts receivable, net	19,879	12,546
Inventories	183,733	195,750
Contract assets	8,451	0
Other current assets	15,433	14,165
Total current assets	410,294	398,001
Property, plant and equipment, net	317,793	336,619
Operating lease right-of-use assets	23,317	25,050
Intangible assets, net	1,893	3,516
Equity method investment	357,941	356,039
Deferred income tax assets	540	549
Other long-term assets	22,166	25,239
Total assets	1,133,944	1,145,013
Current liabilities:
Accrued liabilities	71,392	72,371
Income taxes payable	2,943	2,798
Short-term debt	11,742	11,635
Deferred revenue	0	2,591
Finance lease liabilities	970	935
Operating lease liabilities	5,032	5,137
Total current liabilities	151,032	154,233
Long-term debt	20,826	26,724
Income taxes payable - long-term	3,724	3,591
Deferred income tax liabilities	26,754	26,416
Finance lease liabilities - long-term	1,787	2,282
Operating lease liabilities - long-term	18,851	20,499
Other long-term liabilities	8,390	19,661
Total liabilities	231,364	253,406
Commitments and contingencies (Note 12)
Preferred shares, par value $0.002 per share:
Authorized: 10,000 shares; issued and outstanding: none at December 31, 2024 and June 30, 2024	0	0
Common shares, par value $0.002 per share:
Authorized: 100,000 shares; issued and outstanding: 36,367 shares and 29,232 shares, respectively at December 31, 2024 and 36,107 shares and 28,969 shares, respectively at June 30, 2024	73	72
Treasury shares at cost: 7,135 shares at December 31, 2024 and 7,138 shares at June 30, 2024	(79,192)	(79,213)
Additional paid-in capital	370,494	353,109
Accumulated other comprehensive loss	(10,722)	(13,419)
Retained earnings	621,927	631,058
Total Alpha and Omega Semiconductor Limited shareholder's equity	902,580	891,607
Total liabilities and shareholders' equity	1,133,944	1,145,013
Related Party
Current liabilities:
Accounts payable	18,137	13,682
Nonrelated Party
Current liabilities:
Accounts payable	$ 40,816	$ 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