---
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"
generated_at: "2026-06-15T21:23:40.125403+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "medium"
source: SEC EDGAR
---

# AOS reports Q3 FY2023 GAAP net loss of $18.9M on revenue down 35% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: medium
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-23-000740
- JSON: https://secwatch.observer/filing/0001157523-23-000740.json
- Plain text: https://secwatch.observer/filing/0001157523-23-000740.txt

## Key facts
- Earnings Releases
  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 ).
  - Period: the fiscal third quarter of 2023 ended March 31, 2023
  - Revenue: $ 132.6
  - Net income: $ (18.9 )
  - EPS: $ (0.68 )
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1387467/000115752323000740/0001157523-23-000740-index.htm

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