Company: AOSL
Filing Date: 2025-08-28
Form Type: 10-K
Source: 0001628280-25-041297
Chunk: 25

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-08-28
Form: 10-K
Item: Item 15
Chunk 25
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)$12,364 Denominator:Basic:Weighted average number of common shares used to compute basic net income (loss) per share29,405 28,236 27,552 Diluted:Weighted average number of common shares used to compute basic net income (loss) per share29,405 28,236 27,552 Effect of potentially dilutive securities:Stock options, RSUs and ESPP shares— — 1,976 Weighted average number of common shares used to compute diluted net income (loss) per share29,405 28,236 29,528 Net income (loss) per share:Basic$(3.30)$(0.39)$0.45 Diluted$(3.30)$(0.39)$0.42 The following potential dilutive securities were excluded from the computation of diluted net income (loss) per share as their effect would have been anti-dilutive: Year Ended June 30,   202520242023(in thousands)Employee stock options and RSUs2,475 2,822 310 ESPP629 1,019 309 Total potential dilutive securities3,104 3,841 619 

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5. Concentration of Credit Risk and Significant Customers 

The Company manages its credit risk associated with exposure to distributors and direct customers on outstanding accounts receivable through the application and review of credit approvals, credit ratings and other monitoring procedures. In some instances, the Company also obtains letters of credit from certain customers.Credit sales, which are mainly on credit terms of 30 to 60 days, are only made to customers who meet the Company’s credit requirements, while sales to new customers or customers with low credit ratings are usually made on an advance payment basis. The Company considers its trade accounts receivable to be of good credit quality because its key distributors and direct customers have long-standing business relationships with the Company and the Company has not experienced any significant bad debt write-offs of accounts receivable in the past. The Company closely monitors the aging of accounts receivable from its distributors and direct customers, and regularly reviews their financial positions, where available.Summarized below are individual customers whose revenue or accounts receivable balances were 10% or higher than the respective total consolidated amounts:   Year Ended June 30,Percentage of revenue  2025 2024 2023Customer A  22.1 % 25.0 % 21.6