Every 8-K that SemiLEDS Corporation (LEDS) has filed with the SEC in the last 24 months is listed below, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 8-K covers material events a company has to report between its quarterly reports, so if you follow LEDS and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full LEDS filings page.
SemiLEDs Corp (LEDS) reports the results of its 2026 Annual Meeting of Stockholders held on August 28, 2026. Stockholders elected five directors—Trung T. Doan, Walter Michael Gough, Dr. Edward Hsieh, Scott R. Simplot, and Dr. Chris Chang Yu—to serve until the 2027 annual meeting. Stockholders also ratified the appointment of DLEE Accountancy, Inc. as the independent registered public accounting firm for the fiscal year ending August 31, 2026.
SemiLEDs Corporation changed its independent auditor after the prior engagement with YCM CPA INC. expired on July 27, 2026. On that date the board’s Audit Committee engaged DLEE Accountancy, Inc. as the new independent registered public accounting firm.
The company states it had no disagreements with YCM on accounting principles, financial statement disclosure, or audit scope during the most recent fiscal year, and that there were no “reportable events” under Item 304(a)(1)(v) of Regulation S-K. YCM is being asked to provide a letter to the SEC indicating whether it agrees with these statements. SemiLEDs also states it did not consult DLEE in advance on potential audit opinions, accounting, auditing, or financial reporting issues before approving the appointment.
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.
SemiLEDs Corporation filed an amended current report to correct a clerical error where the box for a change in certifying accountant was inadvertently checked; no such event occurred and there is no disclosure under that item.
For the third quarter of fiscal 2026 ended May 31, 2026, revenue was $9.1 million, up from $1.1 million in the second quarter. GAAP net income attributable to stockholders was $1.5 million, or $0.18 per diluted share, compared with a net loss of $603 thousand, or $(0.07) per diluted share, in the prior quarter. GAAP gross margin improved to 27% from 1%, and operating margin moved to 16% from negative 79%.
Cash and cash equivalents were $6.0 million at May 31, 2026, compared with $4.0 million at the end of the second quarter. Total shareholders’ equity increased to $3.1 million from $1.5 million. Management attributes higher third-quarter revenue mainly to increased buy-sell purchase orders of equipment and anticipates more such orders in the fourth quarter of fiscal 2026.
SemiLEDs Corporation reported a sharp improvement for the third quarter of fiscal 2026, ended May 31, 2026. Revenue was $9.1 million, compared with $1.1 million in the second quarter. GAAP net income attributable to stockholders was $1.5 million, or $0.18 per diluted share, versus a net loss of $603 thousand, or $(0.07) per diluted share.
GAAP gross margin rose to 27% from 1%, and operating margin reached 16% after negative 79% in the prior quarter. Cash and cash equivalents increased to $6.0 million from $4.0 million. SemiLEDs develops LED chips and components for general and specialty lighting, and management attributed the higher revenue to increased buy-sell equipment orders, stating it anticipates more buy-sell purchase orders in the fourth quarter of fiscal 2026.
SemiLEDs Corporation reported weak results for its second quarter of fiscal 2026, ended February 28, 2026. Revenue fell to $1.1 million from $2.6 million in the first quarter, mainly because there were no buy-sell equipment orders in the period.
The company posted a GAAP net loss attributable to stockholders of $603 thousand, or $(0.07) per diluted share, an improvement from a $742 thousand loss, or $(0.09) per share, in the prior quarter. GAAP gross margin stayed low at 1%, while operating margin worsened to about -79%, reflecting limited scale against fixed costs.
Cash and cash equivalents increased to $4.0 million as of February 28, 2026, up from $2.9 million at November 30, 2025, helping support operations despite ongoing losses. Management attributed the revenue decline to timing of equipment-related orders and stated it anticipates buy-sell purchase orders in the second half of fiscal 2026.
SemiLEDs Corporation reported that The Nasdaq Stock Market notified the company on January 30, 2026 that it no longer meets the continued listing requirement of at least $2,500,000 in stockholders’ equity under Listing Rule 5550(b)(1).
The company also does not meet Nasdaq’s alternative standards based on market value of listed securities or net income from continuing operations. SemiLEDs has 45 calendar days from January 30, 2026 to submit a plan to regain compliance, and Nasdaq may grant an extension of up to 180 calendar days from that date if the plan is accepted.
SemiLEDs Corporation reported new amendments to its secured loans with its chairman and CEO, Trung Doan, and major shareholder affiliate Simplot Taiwan Inc. The company has repeatedly extended these loans, originally entered into in 2019, and now pushed their maturity dates from January 15, 2026 to January 15, 2027 while keeping the 8% annual interest rate and other terms in place.
For the Simplot Taiwan Inc. loan, SemiLEDs capitalized unpaid interest of $364,924.63 into the principal balance, bringing the new principal to $664,924.63. Prior amendments also allow the company, upon mutual agreement, to repay portions of principal or interest to both Simplot Taiwan Inc. and Trung Doan by issuing common stock at the closing market price before the payment notice date, including up to $1,200,000 under the Simplot Taiwan Inc. agreement.
SemiLEDs Corporation furnished an update on its financial performance by announcing preliminary results for its first quarter of fiscal 2026, which ended on November 30, 2025. The company did this through a press release dated January 14, 2026 that is included as an exhibit to the report. The disclosure is presented as furnished rather than filed, which means it is not automatically incorporated into other regulatory documents unless specifically referenced.
SemiLEDs Corporation reported the results of its 2025 Annual Meeting of Stockholders held on August 28, 2025. Stockholders voted on electing five directors and ratifying the company’s independent auditor for the fiscal year ending August 31, 2025.
All five director nominees were elected. For example, votes for key directors included 4,827,968 shares for Trung T. Doan (with 8,829 withheld and 771,703 broker non-votes) and 4,828,066 shares for Dr. Chris Chang Yu (with 8,731 withheld and 771,703 broker non-votes). Stockholders also ratified the appointment of YCM CPA Inc. as the independent registered public accounting firm, with 5,565,849 votes for, 16,788 against and 25,863 abstentions, and no broker non-votes on this routine matter.