XML 30 R13.htm IDEA: XBRL DOCUMENT v3.25.2
Net Income (Loss) Per Common Share Attributable to Alpha and Omega Semiconductor Limited
12 Months Ended
Jun. 30, 2025
Earnings Per Share [Abstract]  
Net Income (Loss) Per Common Share Attributable to Alpha and Omega Semiconductor Limited Net Income (Loss) Per Common Share
Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares outstanding, plus potential shares of common stock during the period. Potential shares of common stock include dilutive shares attributable to the assumed exercise of share options, employee share purchase plan shares and vesting of restricted stock units using the treasury stock method. Under the treasury stock method, potential common shares outstanding are not included in the computation of diluted net income (loss) per share if their effect is anti-dilutive.
The following table presents the calculation of basic and diluted net income (loss) per share:
 Year Ended June 30,  
 202520242023
(in thousands, except per share data)
Numerator:
Net income (loss) $(96,976)$(11,081)$12,364 
Denominator:
Basic:
Weighted average number of common shares used to compute basic net income (loss) per share29,405 28,236 27,552 
Diluted:
Weighted average number of common shares used to compute basic net income (loss) per share29,405 28,236 27,552 
Effect of potentially dilutive securities:
Stock options, RSUs and ESPP shares— — 1,976 
Weighted average number of common shares used to compute diluted net income (loss) per share29,405 28,236 29,528 
Net income (loss) per share:
Basic$(3.30)$(0.39)$0.45 
Diluted$(3.30)$(0.39)$0.42 
The following potential dilutive securities were excluded from the computation of diluted net income (loss) per share as their effect would have been anti-dilutive:
 Year Ended June 30,  
 202520242023
(in thousands)
Employee stock options and RSUs2,475 2,822 310 
ESPP629 1,019 309 
Total potential dilutive securities3,104 3,841 619