{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-04T16:27:00.152217+00:00","company":{"ticker":"LEDS","cik":1333822,"company_name":"SemiLEDs Corp"},"pagination":{"limit":100,"returned":7,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","facts":[{"fact_type":"earnings_release","fact_key":"36e178c895e7389b5da307dbd35110751b52ecde","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2026-04-14T23:59:59+00:00","payload":{"eps_text":"$(0.07) per diluted share","guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"$603 thousand","period_text":"second quarter ended February 28, 2026","report_date":"2026-04-14","result_type":"preliminary_results","revenue_text":"$1.1 million"},"claim":"SemiLEDs Corp reported second quarter ended February 28, 2026 results: revenue $1.1 million, net income $603 thousand, EPS $(0.07) per diluted share.","evidence_excerpt":"Revenue for the second quarter of fiscal 2026 was $1.1 million, compared to $2.6 million in the first quarter of fiscal 2026. GAAP net loss attributable to SemiLEDs stockholders for the second quarter of fiscal 2026 was $603 thousand, or $(0.07) per diluted share, compared to a net loss of $742 thousand, or $(0.09) per diluted share, in the first quarter of fiscal 2026.","confidence":0.98,"filing_url":"https://secwatch.observer/filing/0001193125-26-153738","anchor_url":"https://secwatch.observer/filing/0001193125-26-153738#claim-36e178c895e7389b5da307dbd35110751b52ecde","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526153738/0001193125-26-153738-index.htm"},{"fact_type":"exchange_compliance_notice","fact_key":"6bb593ba5c805705a46f3d2c04f7240782f7ac28","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2026-02-03T23:59:59+00:00","payload":{"company_response":null,"compliance_status":"plan_due","cure_deadline":null,"deficiency_type":"stockholders_equity","delisting_effective_date":null,"exchange":"nasdaq","hearing_date":null,"immediate_listing_effect":null,"minimum_requirement":"$2,500,000","notice_date":"2026-01-30","notice_type":"deficiency_notice","plan_due_date":"2026-03-16","raw_rule_text":"Listing Rule 5550(b)(1)","reported_value":null,"rule_numbers":["5550(b)(1)"],"rules_cited_in_text":true},"claim":"SemiLEDs Corp received a nasdaq deficiency notice notice regarding stockholders equity (rules 5550(b)(1)).","evidence_excerpt":"January 30, 2026, the Company received a separate notice from The NASDAQ Stock Market indicating that the Company does not meet the minimum of $2,500,000 in stockholders’ equity required by Listing Rule 5550(b)(1) for continued listing. The Company also does not meet the alternatives of market value of listed securities or net income from continuing operations. Under the listing rule, the Company has 45 calendar days to submit a plan to regain compliance. If the plan is accepted by The NASDAQ Stock Market, an extension of up to 180 calendar days from January 30, 2026 will be granted. 2 SIGNATU","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001193125-26-034388","anchor_url":"https://secwatch.observer/filing/0001193125-26-034388#claim-6bb593ba5c805705a46f3d2c04f7240782f7ac28","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526034388/0001193125-26-034388-index.htm"},{"fact_type":"material_agreement","fact_key":"a3233abbd8283a6d93c228574840b2b23a3afe47","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2026-01-16T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Loan Agreements","agreement_type":"credit_facility","counterparty":"Trung Doan and J.R. Simplot Company","effective_date":"2019-01-08","item_codes_triggered":["1.01"],"value_text":"1.7 million and 1.5 million at 8% interest"},"claim":"SemiLEDs Corp entered into Loan Agreements with Trung Doan and J.R. Simplot Company valued at 1.7 million and 1.5 million at 8% interest (effective 2019-01-08).","evidence_excerpt":"On January 8, 2019, the Company entered into secured loan agreements with Trung Doan, its Chairman and Chief Executive Officer and J.R. Simplot Company, its largest shareholder, with aggregate amounts of $1.7 million and $1.5 million, respectively, and an annual interest rate of 8% (the \"Loan Agreements\").","confidence":0.95,"filing_url":"https://secwatch.observer/filing/0001193125-26-014502","anchor_url":"https://secwatch.observer/filing/0001193125-26-014502#claim-a3233abbd8283a6d93c228574840b2b23a3afe47","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526014502/0001193125-26-014502-index.htm"},{"fact_type":"auditor_change","fact_key":"d96d4be5911e0e67d19e11fd6d5d25990e2031f3","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2025-07-11T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"YCM CPA INC.","disagreement_text":null,"effective_date":"2025-07-10","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"SemiLEDs Corp engaged YCM CPA INC. as its auditor.","evidence_excerpt":"On July 10, 2025, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged YCM CPA INC. (“YCM”) as the Company’s new independent registered public accounting firm, as described below.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0000950170-25-095165","anchor_url":"https://secwatch.observer/filing/0000950170-25-095165#claim-d96d4be5911e0e67d19e11fd6d5d25990e2031f3","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017025095165/0000950170-25-095165-index.htm"},{"fact_type":"auditor_change","fact_key":"0abca66aef74d0fe808302bdeef8cc9321f301d7","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2025-07-11T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"KCCW Accountancy Corp.","disagreement_text":null,"effective_date":"2025-07-10","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"YCM CPA INC."},"claim":"KCCW Accountancy Corp. resigned as auditor of SemiLEDs Corp.","evidence_excerpt":"On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0000950170-25-095165","anchor_url":"https://secwatch.observer/filing/0000950170-25-095165#claim-0abca66aef74d0fe808302bdeef8cc9321f301d7","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017025095165/0000950170-25-095165-index.htm"},{"fact_type":"executive_change","fact_key":"e01b727365","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2024-07-08T23:59:59+00:00","payload":{"action":"appointed","action_category":"appointment","departure_tone":"not_applicable","effective_date":"2024-07-03","interim":false,"role":"director","role_category":"director","successor_name":null,"successor_named":false},"claim":"Dr. Chris Chang Yu was appointed as director at SemiLEDs Corp.","evidence_excerpt":"On July 3, 2024, the Company’s Board of Directors (the “Board”) appointed Dr. Chris Chang Yu as a director of the Company effective immediately","confidence":0.95,"filing_url":"https://secwatch.observer/filing/0000950170-24-081935","anchor_url":"https://secwatch.observer/filing/0000950170-24-081935#claim-e01b727365","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024081935/0000950170-24-081935-index.htm"},{"fact_type":"earnings_release","fact_key":"9f65ec1d65b2699f7ec3cce62d904c8bc57a2f11","cik":1333822,"ticker":"LEDS","company_name":"SemiLEDs Corp","filed_at":"2024-04-03T23:59:59+00:00","payload":{"eps_text":null,"guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":null,"period_text":"the second quarter of its fiscal year 2024, ended February 29, 2024","report_date":"2024-04-03","result_type":"preliminary_results","revenue_text":null},"claim":"SemiLEDs Corp reported preliminary financial results for the second quarter of its fiscal year 2024, ended February 29, 2024.","evidence_excerpt":"On April 3, 2024, SemiLEDs Corporation issued a press release announcing its preliminary financial results for the second quarter of its fiscal year 2024, ended February 29, 2024.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0000950170-24-040657","anchor_url":"https://secwatch.observer/filing/0000950170-24-040657#claim-9f65ec1d65b2699f7ec3cce62d904c8bc57a2f11","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024040657/0000950170-24-040657-index.htm"}]}