{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-040657","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2024-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.994982+00:00","generated_at":"2026-06-04T02:45:37.883645+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 Q2 FY2024 revenue $886K, net loss $559K; revenue down 45% QoQ","bullets":["Revenue fell to $886K from $1.6M in Q1 FY2024; GAAP EPS loss $(0.11) vs. $(0.12) prior quarter.","GAAP gross margin 13% (down from 15%); operating margin -94%.","Cash and cash equivalents $1.6M at Feb 29, 2024, down from $2.3M at end of Q1.","Q3 FY2024 revenue guidance approximately $1.0M ±10%.","Company believes it now meets Nasdaq minimum equity requirement after prior deficiency notice and extension."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-040657","json":"https://secwatch.observer/filing/0000950170-24-040657.json","markdown":"https://secwatch.observer/filing/0000950170-24-040657.md","text":"https://secwatch.observer/filing/0000950170-24-040657.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024040657/0000950170-24-040657-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024040657/leds-20240403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T02:45:37.883645+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":"9f65ec1d65b2699f7ec3cce62d904c8bc57a2f11","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.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1333822/000095017024040657/0000950170-24-040657-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter of its fiscal year 2024, ended February 29, 2024"},{"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"}