Company: AAOI
Filing Date: 2025-08-07
Form Type: 10-Q
Source: 0001437749-25-025450
Chunk: 28

Company: APPLIED OPTOELECTRONICS, INC.
Filing Date: 2025-08-07
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 interest   1,802   114 
 Accrued shipping and tariff expenses   864   803 
 Advanced payments   256   188 
 Accrued commission expenses   1,087   768 
 Accrued professional fees   660   406 
 Accrued product warranty   364   277 
 Accrued other   1,389   1,561 
 Total accrued liabilities  $27,686  $22,091 

   ​

   Note 14.  Other Income and Expense
   ​
   Other income and expense consisted of the following for the periods indicated (in thousands):

        Three months ended June 30, 

        Six months ended June 30, 

        ​ 
        
        2025 

        2024 

        2025 

        2024 

        Loss on disposal of assets 
        
       $
       (1
       )
        
       $
       (4
       )
        
       $
       (9
       )
        
       $
       (5
       )

        Government subsidy income 

       1,315

       279

       1,497

       327

        Foreign exchange gain 

       6,082

       284

       6,354

       44

        Other non-operating gain 

       14

       1,170

       43

       1,254

        Total other income (expenses) , net 
        
       $
       7,410

       $
       1,729

       $
       7,885

       $
       1,620

   ​

   Note 15.  Share-Based Compensation
   ​
   Equity Plans
   ​
   The Company’s board of directors and stockholders approved the following equity plans:
   ​
     ●  the 2013 Equity Incentive Plan ("2013 Plan") 

     ●  the 2021 Equity Incentive Plan ("2021 Plan") 
 ●the 2023 Equity Inducement Plan ("Inducement Plan")

   The Company has issued stock options, restricted stock awards ("RSAs") and restricted stock units ("RSUs") to employees, consultants and non-employee directors. Stock option awards generally vest over a four-year period and have a maximum term of ten years. Stock options under these plans have been granted with an exercise price equal