ALPHA & OMEGA SEMICONDUCTOR Ltd 8-K

What Happened
Alpha & Omega Semiconductor Limited (AOSL) announced on March 9, 2026 (documenting a Compensation Committee approval on March 5, 2026) an incentive cash bonus plan for the 2026 calendar year. Awards under the plan are contingent on attainment of specified adjusted earnings per share (EPS) and revenue targets, with minimum thresholds required before any payout. Actual awards for each executive will range from $0 up to each officer’s established maximum based on performance.

Key Details

• Plan approved by the Compensation Committee on March 5, 2026 and disclosed in an 8-K filed March 9, 2026 (Item 5.02).
• Payouts are tied to a range of adjusted EPS and revenue targets; a specified minimum for each metric must be met to receive any award.
• Named executive officer bonus ranges (as % of base salary):
  • Stephen Chang, CEO: Minimum 23% / Target 100% / Maximum 220%
  • Yifan Liang, CFO & Corporate Secretary: Minimum 16% / Target 70% / Maximum 154%
  • Bing Xue, EVP Worldwide Sales & Business Development: Minimum 16% / Target 70% / Maximum 154%
  • Wenjun Li, COO: Minimum 16% / Target 70% / Maximum 154%
• The summary is qualified by the full Plan; the Plan will be filed as an exhibit to AOSL’s Form 10-Q for the quarter ending March 31, 2026.

Why It Matters
This filing tells investors how AOSL is tying executive pay to company performance (adjusted EPS and revenue), which can align management incentives with shareholder interests. Payouts are performance-contingent, so cash outflows only occur if the specified financial targets are met. While percentages are disclosed, the filing does not state the dollar amounts of potential awards; actual cash cost will depend on individual salaries and the level of goal attainment.