Company: AOSL
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001387467-25-000066
Chunk: 50

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-11-06
Form: 10-Q
Item: Item 8
Chunk 50
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PHA AND OMEGA SEMICONDUCTOR LIMITEDNOTES TO CONDENSED 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 September 30, 20252024(in thousands, except per share data)Numerator:Net loss$(2,122)$(2,496)Denominator:Basic:Weighted average number of common shares used to compute basic net loss per share30,036 29,004 Diluted:Weighted average number of common shares used to compute diluted net loss per share30,036 29,004 Net loss per common share:Basic$(0.07)$(0.09)Diluted$(0.07)$(0.09)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 September 30, 20252024(in thousands)Employee stock options and RSUs2,420 2,583 ESPP327 704 Total potential dilutive securities2,747 3,287 

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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 not experienced any significant bad debt write-offs of accounts receivable in the past.  The Company closely monitors the aging of accounts receivable from its distributors and direct customers, and regularly reviews their financial positions, where available.Summarized below are individual customers whose revenue or accounts receivable balances were 10% or higher than the respective total consolidated amounts:Three Months Ended September 30,