{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-24-000174","form_type":"8-K","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2024-02-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.020483+00:00","generated_at":"2026-06-06T07:57:35.127361+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"AOS reports Q2 FY2024 net loss of $2.9M, revenue down 12% YoY","bullets":["Revenue $165.3M, down from $188.8M a year ago; gross margin 26.6% vs 28.1%.","GAAP net loss $2.9M (diluted EPS -$0.10) vs net income $6.3M ($0.21) in Q2 FY2023.","Non-GAAP net income $7.2M ($0.24 diluted), down from $20.0M ($0.67) YoY.","Operating loss $1.1M compared to operating income $8.8M in the prior-year quarter."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-24-000174","json":"https://secwatch.observer/filing/0001157523-24-000174.json","markdown":"https://secwatch.observer/filing/0001157523-24-000174.md","text":"https://secwatch.observer/filing/0001157523-24-000174.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000115752324000174/0001157523-24-000174-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000115752324000174/a53892362.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T07:57:35.127361+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":"e4d5e49e10f4403975d2373ae82602c3270f8dc6","claim":"ALPHA & OMEGA SEMICONDUCTOR Ltd reported the fiscal second quarter of 2024 ended December 31, 2023 results: revenue $ 165.3, net income $ (2.9 ), EPS $ (0.10 ).","evidence_excerpt":"Financial Comparison Quarterly (in millions, except percentage and per share data) (unaudited) Three Months Ended December 31, 2023 September 30, 2023 December 31, 2022 Revenue $ 165.3 $ 180.6 $ 188.8 Gross Margin 26.6 % 28.2 % 28.1 % Operating Income (Loss) $ (1.1 ) $ 9.4 $ 8.8 Net Income (Loss) $ (2.9 ) $ 5.8 $ 6.3 Net Income (Loss) Per Share - Diluted $ (0.10","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1387467/000115752324000174/0001157523-24-000174-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal second quarter of 2024 ended December 31, 2023"},{"label":"Revenue","value":"$ 165.3"},{"label":"Net income","value":"$ (2.9 )"},{"label":"EPS","value":"$ (0.10 )"},{"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"}