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

6 Months Ended

Dec. 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 December 31,												Six Months Ended December 31,
			2024						2023						2024						2023
			(in thousands, except per share data)
Numerator:
Net income (loss)			$	(6,614)					$	(2,923)					$	(9,110)					$	2,863
Denominator:
Basic:
Weighted average number of common shares used to compute basic net income (loss) per share			29,163						27,939						29,083						27,816
Diluted:
Weighted average number of common shares used to compute basic net income (loss) per share			29,163						27,939						29,083						27,816
Effect of potentially dilutive securities:
Stock options, RSUs and ESPP shares			—						—						—						2,014
Weighted average number of common shares used to compute diluted net income (loss) per share			29,163						27,939						29,083						29,830
Net income (loss) per common share:
Basic			$	(0.23)					$	(0.10)					$	(0.31)					$	0.10
Diluted			$	(0.23)					$	(0.10)					$	(0.31)					$	0.10

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 common share as their effect would have been anti-dilutive:

			Three Months Ended December 31,												Six Months Ended December 31,
			2024						2023						2024						2023
			(in thousands)												(in thousands)
Employee stock options and RSUs			2,573						1,984						2,578						90
ESPP			729						1,229						716						324
Total potential dilutive securities			3,302						3,213						3,294						414

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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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