{"schema_version":"secwatch.filing_event.v1","accession":"0001387467-24-000055","form_type":"8-K","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.193307+00:00","generated_at":"2026-06-02T17:14:13.554003+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"AOSL Q3 revenue $150.1M, GAAP net loss $11.2M; margins weaken sequentially","bullets":["GAAP net loss of $11.2M ($0.39 diluted loss); Non-GAAP net loss $1.2M ($0.04 loss).","Revenue $150.1M, down 9.2% QoQ from $165.3M, up 13.2% YoY from $132.6M.","GAAP gross margin 23.7%, down from 26.6% in prior quarter; Non-GAAP gross margin 25.2%.","Operating loss widened to $10.5M from $1.1M in Q2; year-ago operating loss was $14.4M.","No forward guidance provided in the filing; management to discuss June quarter outlook on call."],"urls":{"canonical":"https://secwatch.observer/filing/0001387467-24-000055","json":"https://secwatch.observer/filing/0001387467-24-000055.json","markdown":"https://secwatch.observer/filing/0001387467-24-000055.md","text":"https://secwatch.observer/filing/0001387467-24-000055.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000138746724000055/0001387467-24-000055-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000138746724000055/aosl-20240507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T17:14:13.554003+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":"c9dabccc5225206ce926eb7013b0f878cee087c5","claim":"ALPHA & OMEGA SEMICONDUCTOR Ltd reported fiscal third quarter of 2024 ended March 31, 2024 results: revenue $150.1, net income ($11.2), EPS ($0.39) per share - diluted.","evidence_excerpt":"GAAP Financial Comparison Quarterly (in millions, except percentage and per share data) (unaudited) Three Months Ended March 31, 2024 December 31, 2023 March 31, 2023 Revenue $ 150.1 $ 165.3 $ 132.6 Gross Margin 23.7 % 26.6 % 23.2 % Operating Loss $ (10.5) $ (1.1) $ (14.4) Net Loss $ (11.2) $ (2.9) $ (18.9) Net Loss Per Share - Diluted $ (0.39) $ (0.10) $","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1387467/000138746724000055/0001387467-24-000055-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal third quarter of 2024 ended March 31, 2024"},{"label":"Revenue","value":"$150.1"},{"label":"Net income","value":"($11.2)"},{"label":"EPS","value":"($0.39) per share - diluted"},{"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"}