Liang Yifan 4

What Happened

• Liang Yifan, Chief Financial Officer and Corporate Secretary of Alpha & Omega Semiconductor Ltd. (AOSL), was granted two awards totaling 45,000 shares (22,500 + 22,500) on March 16, 2026 (awards reported at $0.00 per share). On the same date, 11,499 shares were withheld to satisfy tax withholding obligations at $21.43 per share, resulting in aggregate withholding proceeds of $246,423 (6,889 shares = $147,631; 4,610 shares = $98,792).
• These transactions are award grants (not open-market purchases) and tax-withholding dispositions (code F), which are routine administrative actions tied to vested equity rather than voluntary sales.

Key Details

• Transaction date: March 16, 2026; Form 4 filed March 18, 2026 (appears timely — Form 4 is generally due within 2 business days).
• Award price: $0.00 (standard for RSU/PSU grants). Withheld shares sold/retired at $21.43 per share.
• Withheld shares: 6,889 and 4,610 (total 11,499) → total value ~$246,423.
• Shares owned after the transaction: not specified in the filing summary provided.
• Notable footnotes: new RSUs vest in equal annual installments over four years (F1); some grants are market- or performance-based PSUs/MSUs subject to service and/or performance conditions (F2–F4, F7); shares were withheld specifically to satisfy tax obligations on RSU/PSU vesting (F5, F6).

Context

• These were grants of restricted/performance share units (RSUs/PSUs/MSUs) that vest over time or upon achievement of performance goals. The grants are reported as acquisitions at $0 because they are compensation awards, not purchases.
• The withheld-share entries are administrative tax-withholding actions (code F), not discretionary open-market sales. For retail investors, award grants indicate compensation alignment with management but do not necessarily signal a personal bullish/bearish trade.