Company: AOSL
Filing Date: 2025-09-18
Form Type: DEF 14A
Source: 0001387467-25-000054
Chunk: 86

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-09-18
Form: DEF 14A
Chunk 86
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 multiplying (A) the number of unvested units that would vest on an accelerated basis under the award by (B) the fair market value per common share on June 30, 2025 ($25.66 per share).                                                                                                                                                      |
| (5) |     | Includes the value of market performance share unit awards that accelerate only on a termination without cause.                                                                                                                                                                                                                                                                                                                                                                                     |

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#### CEO Pay Ratio
As required by Section 953(b) of the Dodd-Frank Act and Item 402(u) of Regulation S-K, we are providing the following information about the relationship of the median of the annual total compensation of our employees and the annual total compensation of our Chief Executive Officer.

For fiscal year 2025, the total annual compensation of our Chief Executive Officer was $4,220,819, and the total annual compensation for our median employee, located in China, was $19,155, resulting in a pay ratio o f 221:1. The median employee’s 2025 total compensation was calculated in the same manner as would be required by Item 402(c)(2)(x) of Regulation S-K if the employee was a named executive officer in 2025, and the 2025 annual total compensation of our Chief Executive Officer represents the amount reported in the “Total” column of the Summary Compensation Table on page 49.

To help understand thi s disclosure, it is important to provide context to our operations and employee population. Of our total employee population of 2,411 employees based on 2025 data, only 755 employees (i.e. approximately 31%) are located in the U.S. and 69% are located outside the U.S., and 61% of our employees work in China. The majority of the positions in China are hourly direct labor. The median employee is senior accounting clerk at our manufacturing facilities in China who in fiscal year 2025 earned the U.S. dollar equivalent of $19,155, which is competitive pay for this position in China but significantly lower than the salary paid for a similar position in the U.S. Our ratio is thus impacted by our strategy to source our core manufacturing in China.

In light of the significant percentage of employees located outside of the U.S., and in the interest of providing additional disclosures that investors and shareholders may find meaningful, we also conducted two supplemental pay ratio calculations based on the same methodology and assumptions used in calculating the pay ratio for the median employee based on the entire employee population