Company: AOSL
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0001387467-25-000044
Chunk: 102

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-05-08
Form: 10-Q
Item: Item 8
Chunk 102
---
ance expenses.

Selling, general and administrative expenses were $66.7 million for the nine months ended March 31, 2025, an increase of $2.1 million, or 3.2%, as compared to $64.6 million for the same period last year.  The increase was primarily attributable to a $2.4 million increase in share-based compensation as a result of a modification of market-based restricted stock units in August 2024, and $1.7 million increase in employee compensation and benefits expenses primarily due to increased headcount, higher bonus expense, as well as higher severance expenses, partially offset by $0.7 million decrease in audit fees, a $0.6 million decrease in design-win commission and marketing demo fees, $0.4 million decrease in consulting fees, and $0.4 million decrease in allocation.

Other income (loss), net

Three Months Ended March 31,Nine Months Ended March 31, 20252024Change20252024Change (in thousands)(in thousands)(in percentage)(in thousands)(in thousands)(in percentage)Other income (loss), net$(65)$308 $(373)(121.1)%$(52)$(138)$86 (62.3)%

Other income (loss), net decreased in the three and nine months ended March 31, 2025, as compared to the same periods last year primarily due to an increase in foreign currency exchange loss as a result of the appreciation of RMB against USD.

Interest income

37

Three Months Ended March 31,Nine Months Ended March 31,20252024Change20252024Change(in thousands)(in thousands)(in percentage)(in thousands)(in thousands)(in percentage)Interest income$927 $1,230 $(303)(24.6)%$3,327 $3,873 $(546)(14.1)%

Interest income decreased in the three and nine months ended March 31, 2025, as compared to the same periods last year primarily due to lower interest rates in the current periods.

Interest expense

Three Months Ended March 31,Nine Months Ended March 31,20252024Change20252024Change (in thousands)(in thousands)(in percentage)(in thousands)(in thousands)(in percentage)Interest expenses$(596)$(959)$363 (37.9)%$(2,109)(3,099)$990 (31.9)%

Interest expense was decreased in the three and nine months