阿尔法和欧米伽半导体 2026年季度报告

OR☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934FOR THE TRANSITION PERIOD FROMTO Commission file number001-34717__________________________ Alpha and Omega Semiconductor Limited (Exact name of Registrant as Specified in its Charter) Clarendon House, 2 Church StreetHamilton HM 11, Bermuda(Address of Principal RegisteredOffices including Zip Code)(408)830-9742(Registrant's Telephone Number, Including Area Code)__________________________________________ Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filingrequirements for the past 90days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit suchfiles).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or anemerging growth company. See definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and "emerging growth company" inRule12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).Yes☐No☒Number of common shares outstanding as of April 30, 2026: 29,929,578 Alpha and Omega Semiconductor LimitedForm10-QFiscal Third Quarter Ended March31, 2026TABLE OF CONTENTS PartI.FINANCIAL INFORMATIONItem1.Financial Statements:Condensed Consolidated Balance Sheets as of March 31, 2026 and June 30, 2025 (Unaudited)Condensed Consolidated Statements of Loss for the Three and Nine Months Ended March 31, 2026 and2025 (Unaudited)Condensed Consolidated Statements of Comprehensive Loss for the Three and Nine Months EndedMarch 31, 2026 and 2025 (Unaudited)Condensed Consolidated Statements of Changes in Shareholders' Equity for the Three and Nine MonthsEnded March 31, 2026 and 2025 (Unaudited)Condensed Consolidated Statements of Cash Flows for the Nine Months Ended March 31, 2026 and 2025(Unaudited)Notes to Condensed Consolidated Financial Statements (Unaudited)Item2.Management's Discussion and Analysis of Financial Condition and Results of OperationsItem3.Quantitative and Qualitative Disclosures About Market RiskItem4.Controls and ProceduresPartII.OTHER INFORMATIONItem1.Legal ProceedingsItem1A.Risk FactorsItem2.Unregistered Sales of Equity Securities and Use of ProceedsItem3.Defaults Upon Senior SecuritiesItem4.Mine Safety DisclosuresItem5.Other InformationItem6.ExhibitsSignatures ALPHA AND OMEGA SEMICONDUCTOR LIMITEDCONDENSED CONSOLIDATED STATEMENTS OF LOSS(Unaudited, in thousands except per share data) See accompanying notes to these condensed consolidated financial statements. ALPHA AND OMEGA SEMICONDUCTOR LIMITEDCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS(Unaudited, in thousands) ALPHA AND OMEGA SEMICONDUCTOR LIMITEDCONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY(Unaudited, in thousands) ALPHA AND OMEGA SEMICONDUCTOR LIMITEDCONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY(Unaudited, in thousands) ALPHA AND OMEGA SEMICONDUCTOR LIMITEDCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited, in thousands) See accompanying notes to these condensed consolidated financial statements. (Unaudited) 1. The Company and Significant Accounting Policies The Company Alpha and Omega Semiconductor Limited and its subsidiaries (the “Company”, “AOS”, “we” or “us”) design, develop and supply abroad range of power semiconductors. The Company’s portfolio of products targets high-volume applications, including personal computers,graphic cards, game consoles, home appliances, power tools, smart phones, battery packs, consumer and industrial motor controls and powersupplies for computers, servers and telecommunications equipment. The Company conducts its operations primarily in the United States,Hong Kong, China, and South Korea. Basis of Preparation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accountingprinciples generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Article 10 ofSecurities and Exchange Commission Regulation S-X, as amended. They do