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Alpha & Omega Semiconductor Ltd. – ‘10-K’ for 6/30/23 – ‘EX-23.1’

On:  Tuesday, 8/29/23, at 5:13pm ET   ·   For:  6/30/23   ·   Accession #:  1387467-23-49   ·   File #:  1-34717

Previous ‘10-K’:  ‘10-K’ on 9/20/22 for 6/30/22   ·   Latest ‘10-K’:  This Filing   ·   24 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 8/29/23  Alpha & Omega Semiconductor Ltd.  10-K        6/30/23  115:16M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.57M 
 2: EX-4.2      EX-4.2 2023 10K                                     HTML     54K 
 3: EX-21.1     EX-21.1 2023 10K                                    HTML     37K 
 4: EX-23.1     EX-23.1 2023 10K                                    HTML     31K 
 5: EX-23.2     EX-23.2 2023 10K                                    HTML     31K 
10: EX-99.1     EX-99.1 202310K                                     HTML    438K 
 6: EX-31.1     EX-31.1 2023 10K                                    HTML     35K 
 7: EX-31.2     EX-31.2 2023 10K                                    HTML     35K 
 8: EX-32.1     EX-32.1 202310K                                     HTML     33K 
 9: EX-32.2     EX-32.2 2023 10K                                    HTML     33K 
16: R1          Cover                                               HTML     97K 
17: R2          Audit Information                                   HTML     37K 
18: R3          Consolidated Balance Sheets                         HTML    162K 
19: R4          Consolidated Balance Sheets (Parenthetical)         HTML     52K 
20: R5          Consolidated Statements of Operations               HTML    129K 
21: R6          Consolidated Statements of Comprehensive Income     HTML     56K 
                (Loss)                                                           
22: R7          Consolidated Statements of Shareholders' Equity     HTML    163K 
23: R8          Consolidated Statements of Cash Flows               HTML    151K 
24: R9          The Company and Significant Accounting Policies     HTML     87K 
25: R10         Equity Method Investment in Equity Investee         HTML     64K 
26: R11         Related Party Transactions                          HTML     37K 
27: R12         Net Income (Loss) Per Common Share Attributable to  HTML     61K 
                Alpha and Omega Semiconductor Limited                            
28: R13         Concentration of Credit Risk and Significant        HTML     54K 
                Customers                                                        
29: R14         Balance Sheet Components                            HTML    145K 
30: R15         Debt                                                HTML     64K 
31: R16         Leases                                              HTML    131K 
32: R17         Shareholders' Equity                                HTML     41K 
33: R18         Share-based Compensation                            HTML    203K 
34: R19         Employee Benefit Plans                              HTML     35K 
35: R20         Income Taxes                                        HTML    132K 
36: R21         Segment and Geographic information                  HTML     71K 
37: R22         Restricted Net Assets                               HTML     34K 
38: R23         Commitments and Contingencies                       HTML     42K 
39: R24         Schedule II - Valuation and Qualifying Accounts     HTML     61K 
40: R25         The Company and Significant Accounting Policies     HTML    133K 
                (Policies)                                                       
41: R26         The Company and Significant Accounting Policies     HTML     67K 
                (Tables)                                                         
42: R27         Equity Method Investment in Equity Investee         HTML     64K 
                (Tables)                                                         
43: R28         Net Income (Loss) Per Common Share Attributable to  HTML     62K 
                Alpha and Omega Semiconductor Limited (Tables)                   
44: R29         Concentration of Credit Risk and Significant        HTML     54K 
                Customers (Tables)                                               
45: R30         Balance Sheet Components (Tables)                   HTML    170K 
46: R31         Debt (Tables)                                       HTML     48K 
47: R32         Leases (Tables)                                     HTML     94K 
48: R33         Share-based Compensation (Tables)                   HTML    199K 
49: R34         Income Taxes (Tables)                               HTML    124K 
50: R35         Segment and Geographic information (Tables)         HTML     66K 
51: R36         The Company and Significant Accounting Policies -   HTML     34K 
                Basis of Presentation Narrative (Details)                        
52: R37         The Company and Significant Accounting Policies -   HTML     39K 
                Risks and Uncertainties Narrative (Details)                      
53: R38         The Company and Significant Accounting Policies -   HTML     72K 
                Joint Venture Narrative (Details)                                
54: R39         The Company and Significant Accounting Policies -   HTML     34K 
                Restricted Cash Narrative (Details)                              
55: R40         The Company and Significant Accounting Policies -   HTML     59K 
                Property and Equipment Useful Lives (Details)                    
56: R41         The Company and Significant Accounting Policies -   HTML     37K 
                Government Grants (Details)                                      
57: R42         The Company and Significant Accounting Policies -   HTML     37K 
                Government Grants Narrative (Details)                            
58: R43         The Company and Significant Accounting Policies -   HTML     46K 
                Revenue Recognition (Details)                                    
59: R44         The Company and Significant Accounting Policies -   HTML     34K 
                Long-lived Assets Narrative (Details)                            
60: R45         The Company and Significant Accounting Policies -   HTML     33K 
                Product Warranty Narrative (Details)                             
61: R46         The Company and Significant Accounting Policies -   HTML     33K 
                Advertising Expense Narrative (Details)                          
62: R47         Equity Method Investment in Equity Investee -       HTML     78K 
                Narrative (Details)                                              
63: R48         Equity Method Investment in Equity Investee -       HTML     50K 
                Schedule of Gain on Deconsolidation (Details)                    
64: R49         Equity Method Investment in Equity Investee -       HTML     50K 
                Schedule of Net Loss Associated with Sales of JV                 
                Company Equity Interest Held (Details)                           
65: R50         Equity Method Investment in Equity Investee -       HTML     99K 
                Equity Method Investment, Summarized Financial                   
                Information (Details)                                            
66: R51         Related Party Transactions (Details)                HTML     54K 
67: R52         Net Income (Loss) Per Common Share Attributable to  HTML     70K 
                Alpha and Omega Semiconductor Limited - Basic and                
                Diluted Income Per Share (Details)                               
68: R53         Net Income (Loss) Per Common Share Attributable to  HTML     43K 
                Alpha and Omega Semiconductor Limited - Potential                
                Dilutive Shares (Details)                                        
69: R54         Concentration of Credit Risk and Significant        HTML     55K 
                Customers - Schedule of Concentration Risk                       
                (Details)                                                        
70: R55         Balance Sheet Components - Accounts receivable      HTML     41K 
                (Details)                                                        
71: R56         Balance Sheet Components - Inventories (Details)    HTML     41K 
72: R57         Balance Sheet Components - Other Current Assets     HTML     50K 
                (Details)                                                        
73: R58         Balance Sheet Components - Property, plant, and     HTML     73K 
                equipment (Details)                                              
74: R59         Balance Sheet Components - Goodwill (Details)       HTML     35K 
75: R60         Balance Sheet Components - Other long term assets   HTML     45K 
                (Details)                                                        
76: R61         Balance Sheet Components - Future amortization      HTML     38K 
                expense of intangible assets (Details)                           
77: R62         Balance Sheet Components - Intangible assets        HTML     57K 
                (Details)                                                        
78: R63         Balance Sheet Components - Accrued liabilities      HTML     61K 
                (Details)                                                        
79: R64         Balance Sheet Components - Product Warranty         HTML     39K 
                Accrual (Details)                                                
80: R65         Balance Sheet Components - Stock Rotation Accrual   HTML     37K 
                (Details)                                                        
81: R66         Balance Sheet Components - Impairment of            HTML     35K 
                long-lived assets, intangible assets, and goodwill               
                (Details)                                                        
82: R67         Balance Sheet Components - Other long-term          HTML     44K 
                liabilities (Details)                                            
83: R68         Debt - Short-term borrowing (Details)               HTML     79K 
84: R69         Debt - Accounts Receivable Factoring Agreement      HTML     52K 
                (Details)                                                        
85: R70         Debt - Debt Financing (Details)                     HTML     64K 
86: R71         Debt - Credit Facilities and Long-term Debt         HTML     70K 
                Narrative (Details)                                              
87: R72         Debt - Maturities of Short-tem and Long-term Debt   HTML     71K 
                (Details)                                                        
88: R73         Leases - Narrative (Details)                        HTML     32K 
89: R74         Leases - Schedule of Lease Cost (Details)           HTML     48K 
90: R75         Leases - Schedule of Lease Supplemental Balance     HTML     57K 
                Sheet Information (Details)                                      
91: R76         Leases - Schedule of Lease Supplemental Cash Flow   HTML     42K 
                Information (Details)                                            
92: R77         Leases - Schedule of Lease Maturities - Topic 842   HTML     71K 
                (Details)                                                        
93: R78         Shareholders' Equity (Details)                      HTML     64K 
94: R79         Share-based Compensation - Narrative (Details)      HTML    145K 
95: R80         Share-based Compensation - Nonvested Share          HTML     97K 
                Activity Rollforward (Details)                                   
96: R81         Share-based Compensation - Summary of Stock Option  HTML     86K 
                Activities (Details)                                             
97: R82         Share-based Compensation - Fair Value Weighted      HTML     54K 
                Average Assumptions (Details)                                    
98: R83         Share-based Compensation - Employee Share Purchase  HTML     65K 
                Plan (Details)                                                   
99: R84         Share-based Compensation - Share-based              HTML     52K 
                Compensation Expenses (Details)                                  
100: R85         Employee Benefit Plans (Details)                    HTML     56K  
101: R86         Income Taxes - Narrative (Details)                  HTML     75K  
102: R87         Income Taxes - Income Tax Schedules (Details)       HTML    152K  
103: R88         Segment and Geographic information Segment          HTML     42K  
                Narrative (Details)                                              
104: R89         Segment and Geographic information - Revenue by     HTML     47K  
                Geographical Segment (Details)                                   
105: R90         Segment and Geographic information - Revenue by     HTML     45K  
                Product Type (Details)                                           
106: R91         Segment and Geographic information Location and     HTML     40K  
                Net Book Value of Long-Lived Assets (Details)                    
107: R92         Restricted Net Assets (Details)                     HTML     44K  
108: R93         Commitments and Contingencies - Purchase            HTML     38K  
                Commitments (Details)                                            
109: R94         Commitments and Contingencies - Contingencies and   HTML     37K  
                Indemnities (Details)                                            
110: R95         Schedule II - Valuation and Qualifying Accounts     HTML     47K  
                (Details)                                                        
113: XML         IDEA XML File -- Filing Summary                      XML    209K  
111: XML         XBRL Instance -- aosl-20230630_htm                   XML   2.75M  
112: EXCEL       IDEA Workbook of Financial Report Info              XLSX    228K  
12: EX-101.CAL  XBRL Calculations -- aosl-20230630_cal               XML    327K 
13: EX-101.DEF  XBRL Definitions -- aosl-20230630_def                XML    993K 
14: EX-101.LAB  XBRL Labels -- aosl-20230630_lab                     XML   2.54M 
15: EX-101.PRE  XBRL Presentations -- aosl-20230630_pre              XML   1.60M 
11: EX-101.SCH  XBRL Schema -- aosl-20230630                         XSD    254K 
114: JSON        XBRL Instance as JSON Data -- MetaLinks              690±  1.05M  
115: ZIP         XBRL Zipped Folder -- 0001387467-23-000049-xbrl      Zip   2.15M  


‘EX-23.1’   —   EX-23.1 2023 10K


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 C:   C: 
  Document  

Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-269638, 333-261036, 333-228297, 333-207987, 333-190935, 333-186480, 333-180126, 333-172173, and 333-166403) of Alpha and Omega Semiconductor Limited of our report dated August 29, 2023, relating to the consolidated financial statements, the financial statement schedule, and the effectiveness of internal control over financial reporting of Alpha and Omega Semiconductor Limited, appearing in this Annual Report on Form 10-K of Alpha and Omega Semiconductor Limited for the year ended June 30, 2023.


/s/ BAKER TILLY US, LLP
Mountain View, California

August 29, 2023



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:8/29/23None on these Dates
For Period end:6/30/23
 List all Filings 


24 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/08/23  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/23   85:9.6M
10/13/22  Alpha & Omega Semiconductor Ltd.  DEF 14A     6/30/22    1:4.1M
10/11/22  Alpha & Omega Semiconductor Ltd.  8-K:4,9    10/05/22   11:263K
 9/20/22  Alpha & Omega Semiconductor Ltd.  10-K        6/30/22  114:16M
 5/10/22  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/22   88:9.9M
 2/09/22  Alpha & Omega Semiconductor Ltd.  10-Q       12/31/21   88:9.8M
11/05/21  Alpha & Omega Semiconductor Ltd.  10-Q        9/30/21   79:7.9M
 8/30/21  Alpha & Omega Semiconductor Ltd.  10-K        6/30/21  121:18M
 5/07/21  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/21   78:9M
11/06/20  Alpha & Omega Semiconductor Ltd.  10-Q        9/30/20   81:8.3M
 9/02/20  Alpha & Omega Semiconductor Ltd.  10-K        6/30/20  120:17M
 5/11/20  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/20   88:10M
 8/23/18  Alpha & Omega Semiconductor Ltd.  10-K        6/30/18  105:14M
11/14/17  Alpha & Omega Semiconductor Ltd.  8-K:5,9    11/08/17    2:72K
 5/04/17  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/17   66:6.5M
 2/09/17  Alpha & Omega Semiconductor Ltd.  10-Q       12/31/16   63:5.4M
 5/10/16  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/16   60:5.2M
11/12/15  Alpha & Omega Semiconductor Ltd.  8-K:5,9    11/09/15    2:389K
 2/06/15  Alpha & Omega Semiconductor Ltd.  10-Q       12/31/14   61:6.1M
 5/09/14  Alpha & Omega Semiconductor Ltd.  10-Q        3/31/14   61:6.2M
 8/31/12  Alpha & Omega Semiconductor Ltd.  10-K        6/30/12  103:17M
 9/09/11  Alpha & Omega Semiconductor Ltd.  10-K        6/30/11   14:4.5M                                   Workiva Inc.
 9/02/10  Alpha & Omega Semiconductor Ltd.  20-F        6/30/10   16:2.2M                                   Donnelley … Solutions/FA
 3/31/10  Alpha & Omega Semiconductor Ltd.  F-1                   30:5.8M                                   Donnelley … Solutions/FA
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Filing Submission 0001387467-23-000049   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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