---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-153738"
form_type: "8-K"
ticker: "LEDS"
cik: "0001333822"
company_name: "SemiLEDs Corp"
filed_at: "2026-04-14T23:59:59+00:00"
generated_at: "2026-05-15T06:21:04.385280+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# SemiLEDs Q2 FY2026 revenue falls 58% QoQ to $1.1M; net loss improves to $603K

## Summary
- Revenue of $1.1M, down from $2.6M in Q1 FY2026, due to no equipment buy-sell orders.
- GAAP net loss attributable to stockholders was $603K ($0.07 per share), vs $742K ($0.09) prior quarter.
- Gross margin flat at 1%; operating margin worsened to negative 79% from negative 39%.
- Cash and equivalents rose to $4.0M from $2.9M at end of Q1.
- Company anticipates buy-sell purchase orders in second half of fiscal 2026.

## SEC filing metadata
- accession: 0001193125-26-153738
- form_type: 8-K
- ticker: LEDS
- cik: 0001333822
- company_name: SemiLEDs Corp
- filed_at: 2026-04-14T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1333822/000119312526153738/0001193125-26-153738-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1333822/000119312526153738/leds-20260414.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-153738
- JSON: https://secwatch.observer/filing/0001193125-26-153738.json
- Plain text: https://secwatch.observer/filing/0001193125-26-153738.txt

## Key facts
- Earnings Releases
  SemiLEDs Corp reported second quarter ended February 28, 2026 results: revenue $1.1 million, net income $603 thousand, EPS $(0.07) per diluted share.
  - Period: second quarter ended February 28, 2026
  - Revenue: $1.1 million
  - Net income: $603 thousand
  - EPS: $(0.07) per diluted share
  - Result: preliminary results
  source text: Revenue for the second quarter of fiscal 2026 was $1.1 million, compared to $2.6 million in the first quarter of fiscal 2026. GAAP net loss attributable to SemiLEDs stockholders for the second quarter of fiscal 2026 was $603 thousand, or $(0.07) per diluted share, compared to a net loss of $742 thousand, or $(0.09) per diluted share, in the first quarter of fiscal 2026.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1333822/000119312526153738/0001193125-26-153738-index.htm

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