{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-001653","form_type":"8-K","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.828592+00:00","generated_at":"2026-06-08T19:24:33.893510+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"AOS Q1 FY2024 revenue $180.6M, GAAP EPS $0.19; beats prior-quarter loss","bullets":["Revenue $180.6M, up 12% sequentially from $161.5M, down 13% YoY from $208.5M.","GAAP net income $5.8M ($0.19 diluted EPS) vs net loss $(1.1M) in prior quarter.","Non-GAAP net income $9.9M ($0.33 diluted EPS) vs $5.7M in prior quarter.","GAAP gross margin 28.2%, up from 27.6% in prior quarter, down from 34.1% YoY."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-001653","json":"https://secwatch.observer/filing/0001157523-23-001653.json","markdown":"https://secwatch.observer/filing/0001157523-23-001653.md","text":"https://secwatch.observer/filing/0001157523-23-001653.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000115752323001653/0001157523-23-001653-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000115752323001653/a53748536.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T19:24:33.893510+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":"f615948d0eeebb433c5fc5dd87f7bbb3ebfe8337","claim":"ALPHA & OMEGA SEMICONDUCTOR Ltd reported fiscal first quarter of 2024 ended September 30, 2023 results: revenue $ 180.6, net income $ 5.8, EPS $ 0.19.","evidence_excerpt":"Financial Comparison Quarterly (in millions, except percentage and per share data) (unaudited) Three Months Ended September 30, 2023 June 30, 2023 September 30, 2022 Revenue $ 180.6 $ 161.5 $ 208.5 Gross Margin 28.2 % 27.6 % 34.1 % Operating Income $ 9.4 $ 2.6 $ 25.5 Net Income (Loss) $ 5.8 $ (1.1 ) $ 26.0 Net Income (Loss) Per Share - Diluted $ 0.19 $ (0.04","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1387467/000115752323001653/0001157523-23-001653-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal first quarter of 2024 ended September 30, 2023"},{"label":"Revenue","value":"$ 180.6"},{"label":"Net income","value":"$ 5.8"},{"label":"EPS","value":"$ 0.19"},{"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"}