8-K filed July 11, 2025, 7:59 PM ET ticker LEDS CIK 0001333822

other material confidence high sentiment negative materiality 0.65

SemiLEDs Q3 revenue $17.7M, net income $223k; auditor KCCW resigns, YCM hired

SemiLEDs Corp

Sequential revenue rose to $17.7M from $10.9M, but net income fell to $223k ($0.03 EPS) from $388k ($0.05 EPS).
GAAP gross margin dropped to 5% from 9%; operating margin turned negative (-0.4%) from positive 1%.
Cash and cash equivalents flat at $2.4M at May 31, 2025.
Auditor KCCW resigned July 10, 2025, citing exit from public audit practice; no disagreements reported. Audit committee engaged YCM CPA INC.

item 2.02 item 4.01 item 9.01

Machine-readable event card

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accession: 0000950170-25-095165
form_type: 8-K
ticker: LEDS
cik: 0001333822
company_name: SemiLEDs Corp
filed_at: 2025-07-11T23:59:59+00:00
discovered_at: 2026-05-14T18:02:43.761265+00:00
generated_at: 2026-05-18T06:53:32.952051+00:00
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sentiment: negative
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Source-grounded claims

0abca66aef74d0fe808302bdeef8cc9321f301d7

KCCW Accountancy Corp. resigned as auditor of SemiLEDs Corp.

On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

d96d4be5911e0e67d19e11fd6d5d25990e2031f3

SemiLEDs Corp engaged YCM CPA INC. as its auditor.

On July 10, 2025, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged YCM CPA INC. (“YCM”) as the Company’s new independent registered public accounting firm, as described below.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.

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On April 29, 2026, RCM Technologies, Inc. (the “Company”) dismissed EisnerAmper LLP (“Eisner”) as its independent registered public accounting firm.

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