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SemiLEDs (NASDAQ: LEDS) posts $3.1M equity, targets Nasdaq listing compliance

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

SemiLEDs Corporation received a Nasdaq notice on January 30, 2026 that its stockholders’ equity was below the $2.5 million minimum required by Nasdaq Listing Rule 5550(b)(1) for continued listing. The company submitted a plan that Nasdaq accepted, granting up to 180 calendar days from that date to evidence compliance.

SemiLEDs reported total stockholders’ equity of $3.1 million as of May 31, 2026 and believes it has regained compliance with the stockholders’ equity requirement. Nasdaq will continue to monitor compliance and indicated that if a future periodic report does not show compliance, the company may be subject to delisting.

Positive

  • SemiLEDs’ total stockholders’ equity reached $3.1 million as of May 31, 2026, above Nasdaq’s $2.5 million minimum, and the company believes it has regained compliance with the continued listing stockholders’ equity requirement.

Negative

  • Nasdaq indicated that SemiLEDs may face delisting if its next or future periodic reports do not demonstrate ongoing compliance with the $2.5 million stockholders’ equity standard for continued listing.
Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing Securities
The company received a delisting notice or transferred its listing to a different exchange.
Nasdaq equity minimum $2.5 million Minimum stockholders’ equity required by Nasdaq Listing Rule 5550(b)(1) for continued listing
Total stockholders’ equity $3.1 million Reported total stockholders’ equity as of May 31, 2026
Compliance extension period 180 calendar days Maximum extension from January 30, 2026 granted by Nasdaq to evidence compliance
Nasdaq Listing Rule 5550(b)(1) regulatory
"did not meet the minimum of $2.5 million in stockholders’ equity required by Nasdaq Listing Rule 5550(b)(1)"
stockholders’ equity financial
"the Company’s total stockholders’ equity as of May 31, 2026 was $3.1 million"
Stockholders’ equity is the portion of a company’s value that belongs to its owners after subtracting what the company owes from what it owns — like the equity in a house after paying the mortgage. For investors it shows the company’s net worth and can indicate financial strength, a cushion against losses, and the amount potentially available to support dividends or reinvestment; tracking changes helps assess whether the business is building or eroding owner value.
continued listing regulatory
"required by Nasdaq Listing Rule 5550(b)(1) for continued listing or the alternatives"
When a stock receives a "continued listing," it means the exchange has decided the company’s shares will remain tradable on that market after a review or challenge, often because the company met certain requirements or corrective steps. For investors this matters because continued listing preserves liquidity and access to buy or sell the stock—think of it as a store passing an inspection so customers can keep shopping rather than being forced to close.
delisting regulatory
"if at the time of its next periodic report the Company does not evidence compliance, that it may be subject to delisting"
Delisting occurs when a company's stock is removed from a stock exchange and is no longer available for trading there. This can happen voluntarily or because the company no longer meets the exchange's requirements. For investors, delisting means they can no longer buy or sell shares of that company on the exchange, which may make it more difficult to sell their investments or affect the stock's value.
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FAQ

Why did SemiLEDs (LEDS) receive a Nasdaq non-compliance notice?

SemiLEDs received a Nasdaq notice on January 30, 2026 because its stockholders’ equity was below the $2.5 million minimum required by Nasdaq Listing Rule 5550(b)(1) for continued listing, or the alternative market value or net income standards.

How has SemiLEDs (LEDS) responded to Nasdaq’s listing deficiency?

SemiLEDs submitted a compliance plan to Nasdaq, which Nasdaq accepted, granting up to 180 calendar days from January 30, 2026 to evidence compliance with the stockholders’ equity requirement for continued listing on The Nasdaq Stock Market.

What is SemiLEDs’ current stockholders’ equity relative to Nasdaq’s requirement?

SemiLEDs reported total stockholders’ equity of $3.1 million as of May 31, 2026, exceeding Nasdaq’s $2.5 million minimum under Listing Rule 5550(b)(1), and the company believes it has regained compliance with the stockholders’ equity listing standard.

Is SemiLEDs (LEDS) still at risk of being delisted from Nasdaq?

Yes, Nasdaq will continue to monitor SemiLEDs’ compliance and stated that if, at the time of its next periodic report, the company does not demonstrate compliance with the stockholders’ equity requirement, it may be subject to delisting from The Nasdaq Stock Market.

What specific Nasdaq rule applies to SemiLEDs’ listing issue?

The relevant standard is Nasdaq Listing Rule 5550(b)(1), which requires at least $2.5 million in stockholders’ equity, or alternative tests based on market value of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market.
0001333822false00013338222026-07-152026-07-15

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (date of earliest event reported): July 15, 2026

SEMILEDS CORPORATION

(Exact name of registrant as specified in charter)

 

Delaware

001-34992

20-2735523

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS Employer Identification No.)

3F, No.11 Ke Jung Rd., Chu-Nan Site,

Hsinchu Science Park, Chu-Nan 350,

Miao-Li County, Taiwan, R.O.C.

 

350

(Address of principal executive offices)

 

(Zip Code)

 

Registrant’s telephone number, including area code: +886-37-586788

N/A

(Former name or former address if changed since last report)

 

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.0000056

LEDS

The Nasdaq Stock Market

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 

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Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.

On January 30, 2026, we received a notice from Nasdaq indicating that we did not meet the minimum of $2.5 million in stockholders’ equity required by Nasdaq Listing Rule 5550(b)(1) for continued listing or the alternatives of market value of listed securities or net income from continuing operations. Pursuant to the Nasdaq listing rule, we submitted a plan to Nasdaq. Nasdaq accepted our plan, and we were granted an extension of up to 180 calendar days from January 30, 2026 to evidence compliance.

As reported in the Company’s Quarter Report on Form 10-Q, the Company’s total stockholders’ equity as of May 31, 2026 was $3.1 million. As of the date of this Current Report, the Company believes that it has regained compliance with the stockholders’ equity requirement.

Nasdaq will continue to monitor the Company’s ongoing compliance with the stockholders’ equity requirement and, if at the time of its next periodic report the Company does not evidence compliance, that it may be subject to delisting.

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: July 15, 2026

 

 

 

 

 

 

 

 

 

SemiLEDs Corporation

 

 

 

 

 

 

 

By:

 

/s/ Christopher Lee

 

 

Name:

 

Christopher Lee

 

 

Title:

 

Chief Financial Officer

 

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Filing Exhibits & Attachments

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