Company: AOSL
Filing Date: 2025-09-18
Form Type: DEF 14A
Source: 0001387467-25-000054
Chunk: 78

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-09-18
Form: DEF 14A
Chunk 78
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 Regarding Insider Trading (the “Insider Trading Policy”) governing the purchase, sale and other dispositions of the Company’s securities that applies to all personnel of the Company and its subsidiaries, including directors, officers and employees and other covered persons. We believe that our Insider Trading Policy is reasonably designed to promote compliance with insider trading laws, rules and regulations, as well as applicable listing standards. Further, our Insider Trading Policy explicitly prohibits any director or employee, including our NEOs, from hedging their equity ownership in the Company by engaging in short sales or trading in any derivatives involving the Company’s securities without obtaining pre-clearance from our Chief Financial Officer or Chief Executive Officer. All employees are also prohibited from holding Company securities in a margin account or otherwise pledging Company securities or using financial instruments such as prepaid variable forwards, equity swaps, exchange funds and collars without prior written approval pursuant to the pre-clearance procedures set forth in the policy.

A copy of our Insider Trading Policy can be found as Exhibit 19.1 to our Annual Report on Form 10-K for the fiscal year ended June 30, 2025.

Clawback Policy

We have adopted the Compensation Recoupment Policy, effective October 2, 2023, pursuant to the new SEC rules and NASDAQ listing requirements. which applies to all equity and/or cash incentive-based compensation, and allows the Company to recover incentive-based compensation from current or former executive officers in the event of a restatement of the Company’s financial statements in compliance with Section 10D of the Exchange Act. The clawback will apply to incentive compensation that was awarded during the three completed fiscal years immediately preceding the date the Company is required to prepare the restatement with the amount of the clawback to be calculated as the portion of incentive-based compensation received by the executive officer based on the erroneous data in the original financial statements over the incentive-based compensation that would have been received based on the restated results.

Risk Assessment

The Compensation Committee believes the various components of the total compensation package of our named executive officers, as discussed above, are appropriately balanced so as to avoid any excessive risk taking by such individuals. Factors considered by the Compensation Committee include:

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• Our executive compensation program reflects an appropriate mix of compensation elements and balances annual and long-term performance objectives and cash and equity compensation.

• A significant portion of our executive compensation program is performance-based and aligns with the long-term interests of our shareholders.

• We use a combination of performance metrics that are consistent with