---
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"
generated_at: "2026-06-28T03:05:31.448111+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# AOS sells 2.1% JV stake for $16.9M, deconsolidates, expects $364.8M net gain

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 1.01, 2.01, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-21-001484
- JSON: https://secwatch.observer/filing/0001157523-21-001484.json
- Plain text: https://secwatch.observer/filing/0001157523-21-001484.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.