Company: AOSL
Filing Date: 2025-09-18
Form Type: DEF 14A
Source: 0001387467-25-000054
Chunk: 87

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-09-18
Form: DEF 14A
Chunk 87
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, as described below. For the first one, we compared Chief Executive Officer pay with compensation of all our employees other than hourly direct labor employees in China (this alternate group was comprised of 1,579 employees worldwide, including China) which resulted in a median employee with total U.S. dollar equivalent compensation of $57,130 and a pay ratio of 74:1. For the second calculation, we included only our U.S. employees which resulted in a median employee with compensation equal to $109,136 and a pay ratio of 39:1.

We used the following methodology and assumptions to identify the median employee and calculate the annual total compensation of the median-paid employee for all three ratios presented herein:

• We selected June 30, 2025 as the date on which to determine our median employee. As of that date, we had approximately 2,411 employees, of which approximately 1,656 were located outside the U.S.

• SEC regulations allow employers to identify the median based on a “consistently applied compensation measure” (CACM). We used (A) annualized base salary plus (B) overtime pay plus (C) bonus or other incentive compensation for fiscal year ended June 30, 2025 as our CACM because these elements are consistently available across all countries where we have employees. Base pay for hourly employees was calculated based on a reasonable estimate of hours worked (including overtime) in fiscal 2025, and on salary levels for all remaining employees.

• We ranked this compensation measure for our employees from lowest to highest. This calculation was performed for all employees except our Chief Executive Officer, whether employed on full-time or part-time basis. We converted amounts paid in foreign currencies to the U.S. dollar based on the exchange rates on June 30, 2025.

• As indicated above, we performed two additional calculations: one involved excluding our direct labor employees in China and the second one involved including only our U.S. employees.

The pay ratio reported above is a reasonable estimate calculated in a manner consistent with SEC rules based on our internal records and the methodology described above. Because the SEC rules for identifying the median compensated employee and calculating pay ratio allow companies to adopt a variety of methodologies, apply certain exclusions, and make reasonable estimates and assumptions that reflect their employee populations and compensation practices, our pay ratio may not be comparable to the pay ratios reported by other companies.

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### COMPENSATION COMMITTEE REPORT
The information contained in the Compensation Committee