---
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"
generated_at: "2026-06-08T19:24:33.893510+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# AOS Q1 FY2024 revenue $180.6M, GAAP EPS $0.19; beats prior-quarter loss

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-23-001653
- JSON: https://secwatch.observer/filing/0001157523-23-001653.json
- Plain text: https://secwatch.observer/filing/0001157523-23-001653.txt

## Key facts
- Earnings Releases
  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.
  - Period: fiscal first quarter of 2024 ended September 30, 2023
  - Revenue: $ 180.6
  - Net income: $ 5.8
  - EPS: $ 0.19
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1387467/000115752323001653/0001157523-23-001653-index.htm

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