---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-131244"
form_type: "8-K"
ticker: "LEDS"
cik: "0001333822"
company_name: "SemiLEDs Corp"
filed_at: "2024-11-27T23:59:59+00:00"
generated_at: "2026-05-29T13:43:39.812764+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# SemiLEDs Q4 net loss widens to $560K on flat revenue; FY2024 revenue down 13% YoY

## Summary
- Q4 revenue $1.3M flat vs Q3; GAAP net loss $560K ($0.08/share) vs $319K loss prior quarter.
- FY2024 revenue $5.2M, down 13% from $6.0M in FY2023; net loss improved to $2.0M ($0.32/share) from $2.7M.
- Q4 gross margin dropped to 12% from 41% in Q3; operating margin worsened to negative 62%.
- Cash and equivalents $1.7M at Aug 31, 2024, unchanged from Q3 but down from $2.6M a year ago.

## SEC filing metadata
- accession: 0000950170-24-131244
- form_type: 8-K
- ticker: LEDS
- cik: 0001333822
- company_name: SemiLEDs Corp
- filed_at: 2024-11-27T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1333822/000095017024131244/0000950170-24-131244-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1333822/000095017024131244/leds-20241127.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-131244
- JSON: https://secwatch.observer/filing/0000950170-24-131244.json
- Plain text: https://secwatch.observer/filing/0000950170-24-131244.txt

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