{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-062403","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.683649+00:00","generated_at":"2026-06-08T04:41:48.923911+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"SemiLEDs Q4 FY2023 revenue drops to $1.5M, net loss widens to $881K","bullets":["Q4 revenue $1.5M vs $1.7M Q3; FY2023 revenue $6.0M vs $7.1M FY2022.","Q4 GAAP net loss $881K ($0.18/share) vs $756K ($0.15/share) Q3; FY loss $2.7M ($0.55/share).","Q4 gross margin 3% (down from 14% Q3); FY gross margin 17% (down from 20% FY2022).","Cash & equivalents $2.6M at Aug 31, 2023, vs $3.0M at end of Q3 and $4.3M a year ago.","Q1 FY2024 revenue guidance approx $1.5M +/- 10%."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-062403","json":"https://secwatch.observer/filing/0000950170-23-062403.json","markdown":"https://secwatch.observer/filing/0000950170-23-062403.md","text":"https://secwatch.observer/filing/0000950170-23-062403.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023062403/0000950170-23-062403-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023062403/leds-20231110.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T04:41:48.923911+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":"15ca53bdf6c4dded29423fc696e78eab92caa770","claim":"SemiLEDs Corp reported the fourth quarter and the fiscal year ended August 31, 2023 results: revenue $1.5 million, net income $881 thousand, or $(0.18) per diluted share, EPS $(0.18) per diluted share. Guidance initiated.","evidence_excerpt":"today announced its financial results for the fourth quarter and full year of fiscal year 2023, ended August 31, 2023. Revenue for the fourth quarter of fiscal 2023 decreased to $1.5 million, compared to $1.7 million in the third quarter of fiscal 2023. GAAP net loss attributable to SemiLEDs stockholders for the fourth quarter of fiscal 2023 increased to $881","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023062403/0000950170-23-062403-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and the fiscal year ended August 31, 2023"},{"label":"Revenue","value":"$1.5 million"},{"label":"Net income","value":"$881 thousand, or $(0.18) per diluted share"},{"label":"EPS","value":"$(0.18) per diluted share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"},{"claim_id":"9eeb1bf3db2ff564db55a74462abc0f15d59ff0e","claim":"SemiLEDs Corp reported the fiscal year ended August 31, 2023 results: revenue $6.0 million, net income $2.7 million, or $(0.55) per diluted share, EPS $(0.55) per diluted share.","evidence_excerpt":"Revenues for fiscal year 2023 decreased to $6.0 million, compared to $7.1 million in fiscal year 2022. GAAP net loss attributable to SemiLEDs stockholders for fiscal year 2023 was $2.7 million, or $(0.55) per diluted share, compared to a net loss of $2.7 million, or $(0.61) per diluted share, in fiscal year 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017023062403/0000950170-23-062403-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal year ended August 31, 2023"},{"label":"Revenue","value":"$6.0 million"},{"label":"Net income","value":"$2.7 million, or $(0.55) per diluted share"},{"label":"EPS","value":"$(0.55) 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"}