---
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"
generated_at: "2026-06-06T07:57:35.127361+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# AOS reports Q2 FY2024 net loss of $2.9M, revenue down 12% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-24-000174
- JSON: https://secwatch.observer/filing/0001157523-24-000174.json
- Plain text: https://secwatch.observer/filing/0001157523-24-000174.txt

## Key facts
- Earnings Releases
  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 ).
  - Period: the fiscal second quarter of 2024 ended December 31, 2023
  - Revenue: $ 165.3
  - Net income: $ (2.9 )
  - EPS: $ (0.10 )
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1387467/000115752324000174/0001157523-24-000174-index.htm

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