secwatch.observer — SEC 8-K summary
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Issuer:     SemiLEDs Corp (LEDS)
CIK:        0001333822
Form:       8-K/A
Filed at:   2026-07-15T10:01:19+00:00
Accession:  0001193125-26-303965
Event type: earnings
Sentiment:  positive
Materiality: 0.75
Item codes: 4.01, 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1333822/000119312526303965/0001193125-26-303965-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1333822/000119312526303965/leds-20260714.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-303965

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