Company: AOSL
Filing Date: 2025-09-18
Form Type: DEF 14A
Source: 0001387467-25-000054
Chunk: 63

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-09-18
Form: DEF 14A
Chunk 63
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 is recognized.

Section 162(m) of the Code . Section 162(m) of the Code limits the deductibility for Federal income tax purposes of the compensation paid to certain executive officers to $1 million in a taxable year with respect to each such officer.

As in prior years, while deductibility of executive compensation for federal income tax purposes is among the factors the Compensation Committee considers when structuring our executive compensation arrangements, it is not the sole or primary factor considered. We retain the flexibility to authorize compensation that may not be deductible if we believe it is in the best interests of the Company.

Accounting Treatment . Pursuant to the accounting standards under FASB Accounting Standards Codification Topic 718, we will be required to determine the grant date fair value of all share-based equity awards, including grants of share options, share appreciation rights, share awards, restricted share units and all other share-based awards under the 2018 Plan. The total compensation cost of such equity awards will be amortized and charged to our reported earnings over the vesting period.

#### Required Vote
Provided a quorum is present, the affirmative vote of holders of a majority of the votes cast in person or represented by proxy and entitled to vote at the Annual Meeting will be required to approve the amendment and restatement of the 2018 Plan. Should such approval not be obtained, then the share reserve under the 2018 Plan will not be increased. However, awards will continue to be made under the 2018 Plan until the date all the common shares currently reserved for issuance thereunder have been issued or any earlier termination of the 2018 Plan.

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#### Recommendation of the Board
The Board believes that Proposal 3 is in our best interests and in the best interests of our shareholders and recommends that shareholders vote FOR the approval of the amendment and restatement of the 2018 Plan.

Unless otherwise indicated thereon, the accompanying proxy will be voted FOR approval of the amendment and restatement of the 2018 Omnibus Incentive Plan.

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### EXECUTIVE COMPENSATION

#### Compensation Discussion and Analysis
This Compensation Discussion and Analysis section discusses the compensation policies and arrangements that were in effect for the fiscal year ended June 30, 2025 for our chief executive officer, our chief financial officer, and our three most highly paid executive officers as determined under the rules of the SEC. Such individuals are referred to as our named executive officers. This discussion should be