{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-302426","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2026-07-14T10:00:26+00:00","discovered_at":"2026-07-14T10:05:00.232599+00:00","generated_at":"2026-07-14T10:05:21.337990+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"SemiLEDs Q3 FY2026 revenue $9.1M, net income $1.5M vs loss prior quarter","bullets":["Revenue $9.1M, up from $1.1M in Q2 FY2026; driven by buy-sell equipment orders.","GAAP net income $1.5M ($0.18 diluted EPS) vs net loss $603k ($0.07 loss) in Q2.","Gross margin 27% (Q2: 1%); operating margin 16% (Q2: -79%).","Cash and equivalents $6.0M at May 31, 2026, up from $4.0M at end of Q2.","Company expects more buy-sell purchase orders in Q4 FY2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-302426","json":"https://secwatch.observer/filing/0001193125-26-302426.json","markdown":"https://secwatch.observer/filing/0001193125-26-302426.md","text":"https://secwatch.observer/filing/0001193125-26-302426.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526302426/0001193125-26-302426-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526302426/leds-20260714.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-14T10:05:21.337990+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}