Company: AOSL
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0001387467-25-000044
Chunk: 69

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-05-08
Form: 10-Q
Item: Item 8
Chunk 69
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D CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

4. Net Loss Per Common Share 

The following table presents the calculation of basic and diluted net loss per share attributable to common shareholders: Three Months Ended March 31,Nine Months Ended March 31, 2025202420252024(in thousands, except per share data)Numerator:Net loss$(10,807)$(11,212)$(19,917)$(8,349)Denominator:Basic:Weighted average number of common shares used to compute basic net loss per share29,530 28,433 29,232 28,022 Diluted:Weighted average number of common shares used to compute diluted net loss per share29,530 28,433 29,232 28,022 Net loss per common share:Basic$(0.37)$(0.39)$(0.68)$(0.30)Diluted$(0.37)$(0.39)$(0.68)$(0.30)The following potential dilutive securities were excluded from the computation of diluted net loss per common share as their effect would have been anti-dilutive: Three Months Ended March 31,Nine Months Ended March 31, 2025202420252024(in thousands)(in thousands)Employee stock options and RSUs2,322 1,688 2,493 2,242 ESPP524 1,008 652 1,046 Total potential dilutive securities2,846 2,696 3,145 3,288 

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ALPHA AND OMEGA SEMICONDUCTOR LIMITEDNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

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