{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-21-001484","form_type":"8-K","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2021-12-07T23:59:59+00:00","discovered_at":"2026-05-14T18:04:12.321384+00:00","generated_at":"2026-06-28T03:05:31.448111+00:00","sec_items":["1.01","2.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"AOS sells 2.1% JV stake for $16.9M, deconsolidates, expects $364.8M net gain","bullets":["Sold 2.1% equity in Chongqing JV for RMB 108M (~$16.9M) to a third-party investor; ownership drops to 48.8%, losing control.","Preliminary deconsolidation of JV from financial statements effective Dec 2, 2021; accounting changes to equity method.","Expects to recognize a non-cash gain of ~$364.8M net of tax in December 2021 quarter.","JV plans to raise up to $200M for Phase II expansion and contemplates STAR Market listing.","Company reaffirmed Q2 fiscal 2022 guidance; CEO reiterated $1B revenue goal by CY2024/2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-21-001484","json":"https://secwatch.observer/filing/0001157523-21-001484.json","markdown":"https://secwatch.observer/filing/0001157523-21-001484.md","text":"https://secwatch.observer/filing/0001157523-21-001484.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000115752321001484/0001157523-21-001484-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000115752321001484/a52546139.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-28T03:05:31.448111+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}