{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-000008","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2023-01-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.518775+00:00","generated_at":"2026-06-20T20:48:03.427500+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"SemiLEDs Q1 FY23 revenue $1.7M; net loss narrows to $512K from $1.1M QoQ","bullets":["Revenue $1.7M vs $1.6M Q4 FY22; GAAP net loss $512K ($0.11/diluted share) vs loss $1.1M ($0.25).","GAAP gross margin improved to 27% from 21%; operating margin negative 39% vs negative 66%.","Cash and equivalents $4.5M at Nov 30, 2022, up from $4.3M at end of FY2022.","No Q2 FY23 revenue guidance provided due to COVID uncertainty; CNY closure Jan 20-29, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-000008","json":"https://secwatch.observer/filing/0000950170-23-000008.json","markdown":"https://secwatch.observer/filing/0000950170-23-000008.md","text":"https://secwatch.observer/filing/0000950170-23-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023000008/0000950170-23-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023000008/leds-20230103.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T20:48:03.427500+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"5b2f634af92689682283c457d601884ddd136fee","claim":"SemiLEDs Corp reported the first quarter of fiscal year 2023, ended November 30, 2022 results: revenue $1.7 million, net income $512 thousand, EPS $0.11 per diluted share.","evidence_excerpt":"Revenue for the first quarter of fiscal 2023 was $1.7 million, compared to $1.6 million in the fourth quarter of fiscal 2022. GAAP net loss attributable to SemiLEDs stockholders for the first quarter of fiscal 2023 was $512 thousand, compared to a loss of $1.1 million in the fourth quarter of fiscal 2022, or a net loss of $0.11 per diluted share, compared to a net loss of $0.25 per diluted share for the fourth quarter of fiscal 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023000008/0000950170-23-000008-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of fiscal year 2023, ended November 30, 2022"},{"label":"Revenue","value":"$1.7 million"},{"label":"Net income","value":"$512 thousand"},{"label":"EPS","value":"$0.11 per diluted share"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}