---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-303965"
form_type: "8-K/A"
ticker: "LEDS"
cik: "0001333822"
company_name: "SemiLEDs Corp"
filed_at: "2026-07-15T10:01:19+00:00"
generated_at: "2026-07-15T10:10:18.465967+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# SemiLEDs Q3 FY2026 revenue surges to $9.1M; net income $1.5M vs prior loss

## Summary
- 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 of $603K ($0.07 loss) in Q2.
- GAAP 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.

## SEC filing metadata
- accession: 0001193125-26-303965
- form_type: 8-K/A
- ticker: LEDS
- cik: 0001333822
- company_name: SemiLEDs Corp
- filed_at: 2026-07-15T10:01:19+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1333822/000119312526303965/0001193125-26-303965-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1333822/000119312526303965/leds-20260714.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-303965
- JSON: https://secwatch.observer/filing/0001193125-26-303965.json
- Plain text: https://secwatch.observer/filing/0001193125-26-303965.txt

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