---
schema_version: "secwatch.filing_event.v1"
accession: "0001157523-23-000172"
form_type: "8-K"
ticker: "AOSL"
cik: "0001387467"
company_name: "ALPHA & OMEGA SEMICONDUCTOR Ltd"
filed_at: "2023-02-06T23:59:59+00:00"
generated_at: "2026-06-19T23:57:52.614774+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# AOSL reports Q2 FY2023 revenue $188.8M, down 9.4% QoQ; GAAP EPS $0.21 vs $0.88 prior quarter

## Summary
- Revenue $188.8M, down from $208.5M in prior quarter and $193.3M a year ago.
- GAAP gross margin 28.1%, down from 34.1% in Sep quarter and 35.4% a year ago.
- GAAP net income attributable to AOS $6.3M ($0.21 diluted EPS) vs $26.0M ($0.88) in Sep quarter.
- Non-GAAP diluted EPS $0.67, down from $1.20 in the prior quarter and $1.20 a year ago.
- Operating income fell to $8.8M from $25.5M in Sep quarter, reflecting weaker demand.

## SEC filing metadata
- accession: 0001157523-23-000172
- form_type: 8-K
- ticker: AOSL
- cik: 0001387467
- company_name: ALPHA & OMEGA SEMICONDUCTOR Ltd
- filed_at: 2023-02-06T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1387467/000115752323000172/0001157523-23-000172-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1387467/000115752323000172/a53302166.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-23-000172
- JSON: https://secwatch.observer/filing/0001157523-23-000172.json
- Plain text: https://secwatch.observer/filing/0001157523-23-000172.txt

## Key facts
- Earnings Releases
  ALPHA & OMEGA SEMICONDUCTOR Ltd reported the fiscal second quarter of 2023 ended December 31, 2022 results: revenue $ 188.8, net income $ 6.3, EPS $ 0.21.
  - Period: the fiscal second quarter of 2023 ended December 31, 2022
  - Revenue: $ 188.8
  - Net income: $ 6.3
  - EPS: $ 0.21
  - Result: reported results
  source text: Alpha and Omega Semiconductor Limited (“AOS”) (NASDAQ: AOSL) today reported financial results for the fiscal second quarter of 2023 ended December 31, 2022. The results for the fiscal second quarter of 2023 ended December 31, 2022 were as follows: GAAP Financial Comparison Quarterly (in millions, except percentage and per share data) (unaudited) Three Months Ended December 31, 2022 September 30, 2022 December 31, 2021 Revenue $ 188.8 $ 208.5 $ 193.3 Gross Margin 28.1 % 34.1 % 35.4 % Operating Income $ 8.8 $ 25.5 $ 27.7 Net Income Attributable to AOS $ 6.3 $ 26.0 $ 383.0 Net Income Per Share Attributable to AOS - Diluted $ 0.21 $ 0.88 $ 13.54
  evidence_url: https://www.sec.gov/Archives/edgar/data/1387467/000115752323000172/0001157523-23-000172-index.htm

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