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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/23/24 Applied Optoelectronics, Inc. 10-K 12/31/23 111:11M RDG Filings/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 2.50M
2: EX-4.7 Instrument Defining the Rights of Security Holders HTML 42K
3: EX-23.1 Consent of Expert or Counsel HTML 30K
7: EX-97 Clawback Policy re: Recovery of Erroneously HTML 47K
Awarded Compensation
4: EX-31.1 Certification -- §302 - SOA'02 HTML 33K
5: EX-31.2 Certification -- §302 - SOA'02 HTML 33K
6: EX-32.1 Certification -- §906 - SOA'02 HTML 31K
13: R1 Document And Entity Information HTML 100K
14: R2 Consolidated Balance Sheets HTML 144K
15: R3 Consolidated Balance Sheets (Parentheticals) HTML 52K
16: R4 Consolidated Statements of Operations HTML 111K
17: R5 Consolidated Statements of Comprehensive Income HTML 48K
(Loss)
18: R6 Consolidated Statements of Stockholders' Equity HTML 86K
19: R7 Consolidated Statements of Cash Flows HTML 153K
20: R8 Insider Trading Arrangements HTML 67K
21: R9 Note A - Organization and Operations HTML 35K
22: R10 Note B - Summary of Significant Accounting HTML 101K
Policies
23: R11 Note C - Revenue Recognition HTML 79K
24: R12 Note D - Leases HTML 76K
25: R13 Note E - Cash, Cash Equivalents and Restricted HTML 40K
Cash
26: R14 Note F - Earnings Per Share HTML 59K
27: R15 Note G - Inventories HTML 41K
28: R16 Note H - Property, Plant and Equipment HTML 50K
29: R17 Note I - Intangible Assets, Net HTML 58K
30: R18 Note J - Fair Value of Financial Instruments HTML 94K
31: R19 Note K - Notes Payable and Long-term Debt HTML 57K
32: R20 Note L - Convertible Senior Notes HTML 56K
33: R21 Note M - Accrued Liabilities HTML 46K
34: R22 Note N - Other Income and Expense HTML 45K
35: R23 Note O - Income Taxes HTML 138K
36: R24 Note P - Share-based Compensation HTML 130K
37: R25 Note Q - Stockholders' Equity HTML 61K
38: R26 Note R - Segment and Geographic Information HTML 59K
39: R27 Note S - Employee Benefit Plans HTML 34K
40: R28 Note T - Commitments and Contingencies HTML 39K
41: R29 Note U - Subsequent Events HTML 32K
42: R30 Significant Accounting Policies (Policies) HTML 148K
43: R31 Note B - Summary of Significant Accounting HTML 45K
Policies (Tables)
44: R32 Note C - Revenue Recognition (Tables) HTML 66K
45: R33 Note D - Leases (Tables) HTML 73K
46: R34 Note E - Cash, Cash Equivalents and Restricted HTML 37K
Cash (Tables)
47: R35 Note F - Earnings Per Share (Tables) HTML 58K
48: R36 Note G - Inventories (Tables) HTML 40K
49: R37 Note H - Property, Plant and Equipment (Tables) HTML 47K
50: R38 Note I - Intangible Assets, Net (Tables) HTML 58K
51: R39 Note J - Fair Value of Financial Instruments HTML 91K
(Tables)
52: R40 Note K - Notes Payable and Long-term Debt (Tables) HTML 44K
53: R41 Note L - Convertible Senior Notes (Tables) HTML 43K
54: R42 Note M - Accrued Liabilities (Tables) HTML 45K
55: R43 Note N - Other Income and Expense (Tables) HTML 44K
56: R44 Note O - Income Taxes (Tables) HTML 131K
57: R45 Note P - Share-based Compensation (Tables) HTML 124K
58: R46 Note Q - Stockholders' Equity (Tables) HTML 48K
59: R47 Note R - Segment and Geographic Information HTML 55K
(Tables)
60: R48 Note B - Summary of Significant Accounting HTML 70K
Policies (Details Textual)
61: R49 Note B - Summary of Significant Accounting HTML 44K
Policies - Property, Plant and Equipment (Details)
62: R50 Note B - Summary of Significant Accounting HTML 35K
Policies - Product Warrant Liability (Details)
63: R51 Note C - Revenue Recognition (Details Textual) HTML 30K
64: R52 Note C - Revenue Recognition - Changes in Unearned HTML 35K
Revenue (Details)
65: R53 Note C - Revenue Recognition - Revenue by Major HTML 45K
Product Category (Details)
66: R54 Note D - Leases (Details Textual) HTML 32K
67: R55 Note D - Leases - Components of Lease Expense HTML 57K
(Details)
68: R56 Note D - Leases - Maturities of Lease Liabilities HTML 84K
(Details)
69: R57 Note E - Cash, Cash Equivalents and Restricted HTML 39K
Cash (Details Textual)
70: R58 Note E - Cash, Cash Equivalents and Restricted HTML 37K
Cash - Summary of Cash, Cash Equivalents and
Restricted Cash (Details)
71: R59 Note F - Earnings Per Share - Computation of Basic HTML 61K
and Diluted Net Income (Loss) per Share (Details)
72: R60 Note F - Earnings Per Share - Potentially Dilutive HTML 37K
Securities Excluded from Diluted Net Income (Loss)
per Share (Details)
73: R61 Note G - Inventories (Details Textual) HTML 32K
74: R62 Note G - Inventories - Inventories (Details) HTML 40K
75: R63 Note H - Property, Plant and Equipment (Details HTML 33K
Textual)
76: R64 Note H - Property, Plant and Equipment - Property, HTML 53K
Plant and Equipment (Details)
77: R65 Note I - Intangible Assets, Net (Details Textual) HTML 33K
78: R66 Note I - Intangible Assets, Net - Finite-lived HTML 40K
Intangible Assets (Details)
79: R67 Note I - Intangible Assets, Net - Future HTML 45K
Amortization Expense (Details)
80: R68 Note J - Fair Value of Financial Instruments - HTML 55K
Financial Instruments Measured at Fair Value on a
Recurring Basis (Details)
81: R69 Note K - Notes Payable and Long-term Debt (Details HTML 78K
Textual)
82: R70 Note K - Notes Payable and Long-term Debt - HTML 51K
Schedule of Notes Payable and Long-term Debt
(Details)
83: R71 Note K - Notes Payable and Long-term Debt - HTML 51K
Schedule of Notes Payable and Long-term Debt
(Details) (Parentheticals)
84: R72 Note L - Convertible Senior Notes (Details HTML 66K
Textual)
85: R73 Note L - Convertible Senior Notes - Schedule of HTML 37K
Carrying Value of Convertible Senior Notes
(Details)
86: R74 Note L - Convertible Senior Notes - Schedule of HTML 42K
Interest Expense (Details)
87: R75 Note M - Accrued Liabilities - Accrued Liabilities HTML 52K
(Details)
88: R76 Note N - Other Income and Expense - Other Income HTML 42K
and Expense (Details)
89: R77 Note O - Income Taxes (Details Textual) HTML 82K
90: R78 Note O - Income Taxes - Income (Loss) from HTML 38K
Operations Before Income Taxes (Details)
91: R79 Note O - Income Taxes - Provision for Income Tax HTML 55K
Expense (Benefit) (Details)
92: R80 Note O - Income Taxes - Net Deferred Tax Assets HTML 68K
and Liabilities (Details)
93: R81 Note O - Income Taxes - Summary of Valuation of HTML 34K
Allowance (Details)
94: R82 Note O - Income Taxes - Reconciliation of the U.S. HTML 59K
Federal Income Tax Rate (Details)
95: R83 Note O - Income Taxes - Unrecognized Tax Benefits HTML 35K
(Details)
96: R84 Note P - Share-based Compensation (Details HTML 60K
Textual)
97: R85 Note P - Share-based Compensation - Option HTML 88K
Activity (Details)
98: R86 Note P - Share-based Compensation - Performance HTML 67K
Stock Unit/Awards Activity (Details)
99: R87 Note P - Share-based Compensation - Restricted HTML 67K
Stock Unit/Awards Activity (Details)
100: R88 Note P - Share-based Compensation - Share-based HTML 38K
Compensation (Details)
101: R89 Note Q - Stockholders' Equity (Details Textual) HTML 54K
102: R90 Note Q - Stockholders' Equity - Stock Sold in HTML 42K
Offering (Details)
103: R91 Note R - Segment and Geographic Information HTML 48K
(Details Textual)
104: R92 Note R - Segment and Geographic Information - HTML 38K
Revenue Information by Geographic Region (Details)
105: R93 Note R - Segment and Geographic Information - HTML 35K
Asset Information by Geographic Region (Details)
106: R94 Note S - Employee Benefit Plans (Details Textual) HTML 33K
108: XML IDEA XML File -- Filing Summary XML 208K
111: XML XBRL Instance -- aaoi20231231_10k_htm XML 2.51M
107: EXCEL IDEA Workbook of Financial Report Info XLSX 167K
9: EX-101.CAL XBRL Calculations -- aaoi-20231231_cal XML 256K
10: EX-101.DEF XBRL Definitions -- aaoi-20231231_def XML 1.65M
11: EX-101.LAB XBRL Labels -- aaoi-20231231_lab XML 1.36M
12: EX-101.PRE XBRL Presentations -- aaoi-20231231_pre XML 1.74M
8: EX-101.SCH XBRL Schema -- aaoi-20231231 XSD 264K
109: JSON XBRL Instance as JSON Data -- MetaLinks 553± 901K
110: ZIP XBRL Zipped Folder -- 0001437749-24-005367-xbrl Zip 442K
Exhibit 31.2
CERTIFICATION
I, Stefan J. Murry, certify that:
1. I have reviewed this Annual Report on Form 10-K of Applied Optoelectronics, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: February 23, 2024
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/s/ Stefan J. Murry |
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Chief Financial Officer |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/13/24 Applied Optoelectronics, Inc. 424B5 1:351K Toppan Merrill/FA |