Company: AAOI
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001104659-25-036344
Chunk: 45

Company: APPLIED OPTOELECTRONICS, INC.
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 45
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 non-public information based on equity award grant dates or for the purpose of affecting the value of executive compensation.In addition, we do not take material non-public information into account when determining the timing and terms of such awards. Although we do not have a formal policy with respect to the timing of our equity award grants, the compensation committee has historically granted such awards on a predeterminedannual schedule.We currently do not grant any stock options to our employees, including our NEOs. Tax and Accounting Considerations Deductibility of Executive Compensation. Section 162(m) of the Internal Revenue Code of 1986, as amended (the “IRC”), places restrictions on the deductibility of executive compensation paid by public companies. In 2024, the tax deductibility of our executive compensation was not a material factor in our compensation committee’s deliberations. Accounting for Stock-Based Compensation. We follow the Financial Accounting Standard Board’s Accounting Standards Codification Topic 718 (“FASB ASC Topic 718”) for our stock-based compensation awards. In 2024, the accounting consequences of our executive compensation was not a material factor in our compensation committee’s deliberations.

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TABLE OF CONTENTS

2024 Summary Compensation Table The following table presents summary information regarding the total compensation awarded to, earned by, and paid to our NEOs for services rendered during the fiscal years ended December 31, 2024, 2023 and 2022, as applicable for the years that the individuals were deemed to be NEOs.

| Name and Principal Position                                                                            | ​ | ​ | Year |   |      |   | ​ | ​ | Salary(1) |   |         |   | ​ | ​ | Stock Awards(2) |   |           |   | ​ | ​ | Non-EquityIncentive PlanCompensation(3) |   |         |   | ​ | ​ | All OtherCompensation(4) |   |        |   | ​ | ​ |     Total |   |           |   | ​ |
|:-------------------------------------------------------------------------------------------------------|:--|:--|-----:|:--|-----:|:--|:--|:--|----------:|:--|--------:|:--|:--|:--|----------------:|:--|----------:|:--|:--|:--|----------------------------------------:|:--|--------:|:--|:--|:--|-------------------------:|:--|-------:|:--|:--|:--|----------