{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-004102","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2024-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.855942+00:00","generated_at":"2026-06-06T23:49:53.886679+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"SemiLEDs Q1 FY2024 revenue $1.6M, net loss $598k; guides Q2 revenue ~$1.1M","bullets":["Revenue increased to $1.6M from $1.5M QoQ; GAAP net loss narrowed to $598k ($0.12) from $881k ($0.18).","GAAP gross margin improved to 15% from 3%; operating margin negative 50% vs negative 73%.","Cash and cash equivalents $2.3M at Nov 30, 2023, down from $2.6M end of Q4.","Expects Q2 FY2024 revenue approx $1.1M +/-10%; CNY closure Feb 3-18."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-004102","json":"https://secwatch.observer/filing/0000950170-24-004102.json","markdown":"https://secwatch.observer/filing/0000950170-24-004102.md","text":"https://secwatch.observer/filing/0000950170-24-004102.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024004102/0000950170-24-004102-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024004102/leds-20240112.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T23:49:53.886679+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":"aabb329396ea68390e1f2562ee2f5c6393a8a203","claim":"SemiLEDs Corp reported the first quarter ended November 30, 2023 results: revenue $1.6 million, net income $598 thousand, EPS $(0.12) per diluted share. Guidance initiated.","evidence_excerpt":"components, today announced its financial results for the first quarter of fiscal year 2024, ended November 30, 2023. Revenue for the first quarter of fiscal 2024 increased to $1.6 million, compared to $1.5 million in the fourth quarter of fiscal 2023. GAAP net loss attributable to SemiLEDs stockholders for the first quarter of fiscal 2024 decreased to $598","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024004102/0000950170-24-004102-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended November 30, 2023"},{"label":"Revenue","value":"$1.6 million"},{"label":"Net income","value":"$598 thousand"},{"label":"EPS","value":"$(0.12) per diluted share"},{"label":"Guidance","value":"initiated"},{"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"}