secwatch.observer — SEC 8-K summary
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Issuer:     SemiLEDs Corp (LEDS)
CIK:        0001333822
Form:       8-K
Filed at:   2026-04-14T23:59:59+00:00
Accession:  0001193125-26-153738
Event type: earnings
Sentiment:  negative
Materiality: 0.65
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1333822/000119312526153738/0001193125-26-153738-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1333822/000119312526153738/leds-20260414.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-153738

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer