---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-081935"
form_type: "8-K"
ticker: "LEDS"
cik: "0001333822"
company_name: "SemiLEDs Corp"
filed_at: "2024-07-08T23:59:59+00:00"
generated_at: "2026-05-31T22:51:42.643677+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# SemiLEDs Q3 revenue up 47% QoQ to $1.3M, net loss narrows; engages Roth for strategic alternatives

## Summary
- Revenue $1.3M vs $886k Q2; GAAP net loss $319k ($0.06 per share) vs $559k loss Q2.
- Gross margin 41% vs 13% QoQ; operating margin -36% vs -94%.
- Cash and equivalents $1.7M; Q4 revenue guidance ~$1.0M +/-10%.
- Engaged Roth Capital Partners as financial advisor to explore strategic alternatives.
- Appointed Dr. Chris Chang Yu as independent director and to Audit Committee.

## SEC filing metadata
- accession: 0000950170-24-081935
- form_type: 8-K
- ticker: LEDS
- cik: 0001333822
- company_name: SemiLEDs Corp
- filed_at: 2024-07-08T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 1.01, 2.02, 5.02, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1333822/000095017024081935/0000950170-24-081935-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1333822/000095017024081935/leds-20240708.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-081935
- JSON: https://secwatch.observer/filing/0000950170-24-081935.json
- Plain text: https://secwatch.observer/filing/0000950170-24-081935.txt

## Key facts
- Executive change
  Dr. Chris Chang Yu was appointed as director at SemiLEDs Corp.
  - Action: appointed
  - Role: director
  source text: On July 3, 2024, the Company’s Board of Directors (the “Board”) appointed Dr. Chris Chang Yu as a director of the Company effective immediately
  evidence_url: https://www.sec.gov/Archives/edgar/data/1333822/000095017024081935/0000950170-24-081935-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.