{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-000740","form_type":"8-K","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2023-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.665773+00:00","generated_at":"2026-06-15T21:23:40.125403+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"medium","headline":"AOS reports Q3 FY2023 GAAP net loss of $18.9M on revenue down 35% YoY","bullets":["Revenue $132.6M, down 30% QoQ and 35% YoY from $203.2M.","GAAP gross margin 23.2% vs 35.6% a year ago; operating loss of $14.4M.","GAAP diluted EPS loss $0.68; non-GAAP diluted EPS loss $0.21.","Non-GAAP net loss $5.9M vs non-GAAP net income of $38.2M a year ago.","Sharp sequential decline driven by weaker demand and inventory adjustments."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-000740","json":"https://secwatch.observer/filing/0001157523-23-000740.json","markdown":"https://secwatch.observer/filing/0001157523-23-000740.md","text":"https://secwatch.observer/filing/0001157523-23-000740.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000115752323000740/0001157523-23-000740-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000115752323000740/a53393401.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T21:23:40.125403+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":[{"claim_id":"146092b80e18f589a1d8cf89d53b56b319a43cdb","claim":"ALPHA & OMEGA SEMICONDUCTOR Ltd reported the fiscal third quarter of 2023 ended March 31, 2023 results: revenue $ 132.6, net income $ (18.9 ), EPS $ (0.68 ).","evidence_excerpt":"GAAP Financial Comparison Quarterly (in millions, except percentage and per share data) (unaudited) Three Months Ended March 31, 2023 December 31, 2022 March 31, 2022 Revenue $ 132.6 $ 188.8 $ 203.2 Gross Margin 23.2 % 28.1 % 35.6 % Operating Income (Loss) $ (14.4 ) $ 8.8 $ 31.2 Net Income (Loss) $ (18.9 ) $ 6.3 $ 31.7 Net Income (Loss) Per Share - Diluted $","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1387467/000115752323000740/0001157523-23-000740-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal third quarter of 2023 ended March 31, 2023"},{"label":"Revenue","value":"$ 132.6"},{"label":"Net income","value":"$ (18.9 )"},{"label":"EPS","value":"$ (0.68 )"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}