---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-012216"
form_type: "8-K"
ticker: "LEDS"
cik: "0001333822"
company_name: "SemiLEDs Corp"
filed_at: "2026-01-14T23:59:59+00:00"
generated_at: "2026-05-16T10:21:06.048024+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# SemiLEDs reports Q1 FY2026 revenue drop to $2.6M from $13.2M; net loss narrows to $742K

## Summary
- Revenue $2.6M, down ~80% from $13.2M in Q4 FY2025.
- GAAP net loss $742K ($0.09/share) vs $1.2M ($0.15/share) prior quarter.
- Gross margin fell to 1% from 2%; operating margin worsened to negative 39% from negative 7%.
- Cash and equivalents $2.9M at Nov 30, 2025, vs $2.6M at end of prior quarter.

## SEC filing metadata
- accession: 0001193125-26-012216
- form_type: 8-K
- ticker: LEDS
- cik: 0001333822
- company_name: SemiLEDs Corp
- filed_at: 2026-01-14T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1333822/000119312526012216/0001193125-26-012216-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1333822/000119312526012216/leds-20260114.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-012216
- JSON: https://secwatch.observer/filing/0001193125-26-012216.json
- Plain text: https://secwatch.observer/filing/0001193125-26-012216.txt

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