XML 43 R26.htm IDEA: XBRL DOCUMENT v3.25.0.1

Balance Sheet Components (Tables)

6 Months Ended

Dec. 31, 2024

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable, net:

			December 31, 2024						June 30, 2024
			(in thousands)
Accounts receivable			$	67,003					$	54,265
Less: Allowance for price adjustments			(47,094)						(41,689)
Less: Allowance for credit losses			(30)						(30)
Accounts receivable, net			$	19,879					$	12,546

Schedule of Inventory, Current

Inventories:

			December 31, 2024						June 30, 2024
			(in thousands)
Raw materials			$	79,703					$	78,064
Work-in-process			83,729						87,898
Finished goods			20,301						29,788
			$	183,733					$	195,750

Other Current Assets

Other current assets:

			December 31, 2024						June 30, 2024
			(in thousands)
Value-added tax receivable			$	370					$	304
Other prepaid expenses			2,614						1,822
Prepaid insurance			2,534						4,623
Prepaid maintenance			1,605						2,195
Prepayment to supplier			5,149						1,301
Prepaid income tax			1,058						819
Interest receivable			339						383
Short term deposit			261						21
Other receivables			1,503						2,697
			$	15,433					$	14,165

Property, Plant and Equipment

Property, plant and equipment, net:

			December 31, 2024						June 30, 2024
			(in thousands)
Land			$	4,877					$	4,877
Building and building improvements			71,638						71,266
Manufacturing machinery and equipment			427,359						423,960
Equipment and tooling			35,678						36,203
Computer equipment and software			52,720						53,081
Office furniture and equipment			3,256						3,193
Leasehold improvements			42,967						41,671
			638,495						634,251
Less: accumulated depreciation and amortization			(344,695)						(320,751)
			293,800						313,500
Equipment and construction in progress			23,993						23,119
Property, plant and equipment, net			$	317,793					$	336,619

Intangible Assets Disclosure

Intangible assets, net:

			December 31, 2024						June 30, 2024
			(in thousands)
Patents and technology rights			$	18,037					$	18,037
Trade name			268						268
Customer relationships			1,150						1,150
			19,455						19,455
Less: accumulated amortization			(17,831)						(16,208)
			1,624						3,247
Goodwill			269						269
Intangible assets, net			$	1,893					$	3,516

Schedule Future Amortization Expense of Intangible Assets

uture amortization expense of intangible assets is as follows (in thousands):

Year ending June 30,
2025 (Remaining)			$	1,624

Schedule of Other Assets, Noncurrent

Other long-term assets:

			December 31, 2024						June 30, 2024
			(in thousands)
Prepayments for property and equipment			$	1,570					$	620
Investment in a privately held company			—						100
Customs deposit			597						652
Deposit with supplier			18,221						22,117
Office leases deposits			1,283						1,418
Other			495						332
			$	22,166					$	25,239

Schedule of Accrued Liabilities

Accrued liabilities:

			December 31, 2024						June 30, 2024
			(in thousands)
Accrued compensation and benefits			$	20,593					$	14,945
Warranty accrual			1,960						2,407
Stock rotation accrual			4,138						4,660
Accrued professional fees			2,464						3,198
Accrued inventory			2,237						728
Accrued facilities related expenses			2,462						2,137
Accrued property, plant and equipment			4,043						6,986
Other accrued expenses			4,764						3,822
Customer deposits			27,370						32,182
ESPP payable			1,361						1,306
			$	71,392					$	72,371

Schedule of Product Warranty Liability

The activities in the warranty accrual, included in accrued liabilities, are as follows:

			Six Months Ended December 31,
			2024						2023
			(in thousands)
Beginning balance			$	2,407					$	1,674
Additions			656						643
Released			(700)						—
Utilization			(403)						(165)
Ending balance			$	1,960					$	2,152

Stock Rotation Accrual

The activities in the stock rotation accrual, included in accrued liabilities, are as follows:

			Six Months Ended December 31,
			2024						2023
			(in thousands)
Beginning balance			$	4,660					$	5,588
Additions			4,709						5,504
Utilization			(5,231)						(5,634)
Ending balance			$	4,138					$	5,458

Other Long-Term Liabilities

Other long-term liabilities:

			December 31, 2024						June 30, 2024
			(in thousands)
Customer deposits			$	8,000					$	19,661
Computer software liabilities			390						—
Other long-term liabilities			$	8,390					$	19,661

X

- Definition

Stock Rotation Accrual [Table Text Block]

+ References

No definition available.

+ Details

Name:	aosl_StockRotationAccrualTableTextBlock
Namespace Prefix:	aosl_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_BalanceSheetRelatedDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of other noncurrent liabilities.

+ References

No definition available.

+ Details

Name:	us-gaap_OtherNoncurrentLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-1

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of accrued liabilities.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-30/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-20/tableOfContent

+ Details

Name:	us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483489/210-10-50-1

+ Details

Name:	us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of noncurrent assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(17))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the carrying amounts of other current assets.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-8

+ Details

Name:	us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

+ Details

Name:	us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration