{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-034832","form_type":"8-K","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2025-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.865491+00:00","generated_at":"2026-05-18T06:37:48.701289+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"AOS to sell 20.3% of CQJV stake for $150M; expects impairment charge","bullets":["Sale of ~20.3% equity interest in Chongqing JV (CQJV) to strategic investor for $150M cash, payable in 4 installments.","AOS owned 39.2% of CQJV pre-sale; sold stake represents about half of its holding; remaining stake ~18.9%.","Expects to recognize GAAP impairment charge on CQJV investment for quarter ended June 30, 2025; non-GAAP excludes.","Proceeds to fund technology, R&D, and asset acquisitions; existing supply and IP agreements with CQJV unaffected.","Closing expected before end of 2025; Needham & Co acted as financial advisor; ROTH Capital provided fairness opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-034832","json":"https://secwatch.observer/filing/0001628280-25-034832.json","markdown":"https://secwatch.observer/filing/0001628280-25-034832.md","text":"https://secwatch.observer/filing/0001628280-25-034832.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000162828025034832/0001628280-25-034832-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000162828025034832/aosl-20250714.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T06:37:48.701289+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}