{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-012485","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2023-04-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.480959+00:00","generated_at":"2026-06-17T02:57:25.869340+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"SemiLEDs Q2 FY2023 revenue falls to $1.2M; net loss widens to $541K","bullets":["Revenue $1.2M, down from $1.7M in Q1 FY2023; GAAP net loss $541K ($0.11/diluted share).","GAAP gross margin declined to 23% from 27%; operating margin worsened to -61% from -39%.","Cash and equivalents $3.9M at Feb. 28, 2023, down from $4.5M at end of prior quarter.","Q3 FY2023 revenue guidance approximately $2.0M ± 10%.","One-week production shutdown during Chinese New Year holiday contributed to results."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-012485","json":"https://secwatch.observer/filing/0000950170-23-012485.json","markdown":"https://secwatch.observer/filing/0000950170-23-012485.md","text":"https://secwatch.observer/filing/0000950170-23-012485.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023012485/0000950170-23-012485-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023012485/leds-20230412.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T02:57:25.869340+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":"787724314a01008eab554264430f6ed71947723c","claim":"SemiLEDs Corp reported second quarter of fiscal year 2023 ended February 28, 2023 results: revenue $1.2 million, net income $541 thousand, EPS $(0.11) per diluted share.","evidence_excerpt":"components, today announced its financial results for the second quarter of fiscal year 2023, ended February 28, 2023. Revenue for the second quarter of fiscal 2023 decreased to $1.2 million, compared to $1.7 million in the first quarter of fiscal 2023. GAAP net loss attributable to SemiLEDs stockholders for the second quarter of fiscal 2023 increased to $541","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023012485/0000950170-23-012485-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal year 2023 ended February 28, 2023"},{"label":"Revenue","value":"$1.2 million"},{"label":"Net income","value":"$541 thousand"},{"label":"EPS","value":"$(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"}