$LEDS
SemiLEDs Corp Stock $leds

$leds Overview Financials Valuation SEC Filings Company Website

2012 Form 10-K Financial Statement

#000104746912011226 Filed on December 13, 2012

Income Statement

Concept	2012	2011 Q3	2011 Q2
Revenue	$29.30M	$5.329M	$5.600M
YoY Change	-13.58%	-53.62%	-43.38%
Cost Of Revenue	$34.90M	$10.31M	$5.124M
YoY Change	18.57%	90.5%	5.65%
Gross Profit	-$5.602M	-$4.977M	$476.0K
YoY Change	-225.38%	-181.86%	-90.56%
Gross Profit Margin	-19.12%	-93.39%	8.5%
Selling, General & Admin	$14.30M	$4.830M	$3.329M
YoY Change	22.83%	392.86%	261.85%
% of Gross Profit			699.37%
Research & Development	$7.443M	$2.330M	$1.041M
YoY Change	63.37%	870.83%	79.48%
% of Gross Profit			218.7%
Depreciation & Amortization	$8.677M	$1.900M	$1.720M
YoY Change	30.23%	42.86%	40.98%
% of Gross Profit			361.34%
Operating Expenses	$30.75M	$7.158M	$4.370M
YoY Change	89.84%	486.72%	191.33%
Operating Profit	-$36.35M	-$12.14M	-$3.894M
YoY Change	209.91%	-349.69%	-210.0%
Interest Expense	$37.00K	-$900.0K	$8.000K
YoY Change	32.14%	-1100.0%	-105.71%
% of Operating Profit
Other Income/Expense, Net	-$13.60M	$50.00K	-$1.239M
YoY Change	269.18%	-85.71%
Pretax Income	-$49.95M	-$12.99M	-$5.133M
YoY Change	224.07%	-345.09%	-250.97%
Income Tax	$0.00	$678.0K	-$10.00K
% Of Pretax Income
Net Earnings	-$49.46M	-$13.63M	-$5.123M
YoY Change	207.11%	-357.23%	-257.63%
Net Earnings / Revenue	-168.8%	-255.83%	-91.48%
Basic Earnings Per Share	-$1.80		-$0.19
Diluted Earnings Per Share	-$1.80	-$4.993M	-$0.19
COMMON SHARES
Basic Shares Outstanding	27.41M shares		27.26M shares
Diluted Shares Outstanding	27.41M shares		27.26M shares

Balance Sheet

Concept	2012	2011 Q3	2011 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$56.10M	$83.60M	$94.40M
YoY Change	-32.89%	519.26%
Cash & Equivalents	$47.20M	$83.62M	$94.39M
Short-Term Investments	$8.800M	$0.00
Other Short-Term Assets	$1.100M	$1.500M	$1.900M
YoY Change	-26.67%
Inventory	$13.00M	$16.22M	$18.40M
Prepaid Expenses
Receivables	$4.900M	$4.655M	$7.900M
Other Receivables	$0.00	$0.00	$0.00
Total Short-Term Assets	$75.10M	$106.9M	$122.6M
YoY Change	-29.75%	207.06%
LONG-TERM ASSETS
Property, Plant & Equipment	$46.60M	$51.80M	$47.30M
YoY Change	-10.04%	62.39%
Goodwill		$1.106M
YoY Change
Intangibles		$1.853M
YoY Change
Long-Term Investments	$1.800M	$15.60M	$16.10M
YoY Change	-88.46%	-2.5%
Other Assets	$1.300M	$1.126M	$1.000M
YoY Change	18.18%	40.75%
Total Long-Term Assets	$52.40M	$71.47M	$64.90M
YoY Change	-26.61%	45.56%
TOTAL ASSETS
Total Short-Term Assets	$75.10M	$106.9M	$122.6M
Total Long-Term Assets	$52.40M	$71.47M	$64.90M
Total Assets	$127.5M	$178.3M	$187.5M
YoY Change	-28.49%	112.55%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$5.800M	$4.464M	$2.100M
YoY Change	28.89%	59.43%
Accrued Expenses	$3.200M	$7.361M	$4.800M
YoY Change	-39.62%	67.3%
Deferred Revenue
YoY Change
Short-Term Debt	$1.600M	$1.000M	$0.00
YoY Change	60.0%	0.0%
Long-Term Debt Due	$1.000M	$981.0K	$3.900M
YoY Change	0.0%	40.14%
Total Short-Term Liabilities	$13.30M	$13.83M	$10.90M
YoY Change	-3.62%	55.38%
LONG-TERM LIABILITIES
Long-Term Debt	$5.000M	$6.105M	$6.600M
YoY Change	-18.03%	60.66%
Other Long-Term Liabilities	$400.0K	$400.0K	$500.0K
YoY Change	0.0%
Total Long-Term Liabilities	$5.400M	$6.105M	$7.100M
YoY Change	-16.92%	60.66%
TOTAL LIABILITIES
Total Short-Term Liabilities	$13.30M	$13.83M	$10.90M
Total Long-Term Liabilities	$5.400M	$6.105M	$7.100M
Total Liabilities	$19.70M	$20.38M	$17.90M
YoY Change	-10.05%	60.43%
SHAREHOLDERS EQUITY
Retained Earnings		-$14.97M
YoY Change
Common Stock		$0.00
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$107.8M	$156.4M	$169.6M
YoY Change
Total Liabilities & Shareholders Equity	$127.5M	$178.3M	$187.5M
YoY Change	-28.49%	112.55%

Cashflow Statement

Concept	2012	2011 Q3	2011 Q2
OPERATING ACTIVITIES
Net Income	-$49.46M	-$13.63M	-$5.123M
YoY Change	207.11%	-357.23%	-257.63%
Depreciation, Depletion And Amortization	$8.677M	$1.900M	$1.720M
YoY Change	30.23%	42.86%	40.98%
Cash From Operating Activities	-$15.77M	-$2.020M	-$3.310M
YoY Change	669.27%	-183.13%	-232.93%
INVESTING ACTIVITIES
Capital Expenditures	$11.57M	-$5.070M	-$4.950M
YoY Change	-46.1%	34.13%	70.1%
Acquisitions
YoY Change
Other Investing Activities	-$17.00K	-$1.360M	-$140.0K
YoY Change	-113.6%	-13700.0%	-83.53%
Cash From Investing Activities	-$20.53M	-$6.430M	-$5.100M
YoY Change	-13.16%	71.01%	35.28%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net	$948.0K
YoY Change	7.36%
Cash From Financing Activities	-180.0K	-2.280M	0.000
YoY Change	-100.19%	-430.43%	-100.0%
NET CHANGE
Cash From Operating Activities	-15.77M	-2.020M	-3.310M
Cash From Investing Activities	-20.53M	-6.430M	-5.100M
Cash From Financing Activities	-180.0K	-2.280M	0.000
Net Change In Cash	-36.48M	-10.73M	-8.410M
YoY Change	-152.92%	1576.56%	-1852.08%
FREE CASH FLOW
Cash From Operating Activities	-$15.77M	-$2.020M	-$3.310M
Capital Expenditures	$11.57M	-$5.070M	-$4.950M
Free Cash Flow	-$27.34M	$3.050M	$1.640M
YoY Change	16.28%	-50.89%	-69.63%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2012	dei	Document Type DocumentType	10-K
CY2012	dei	Entity Registrant Name EntityRegistrantName	SemiLEDs Corp
CY2012	dei	Entity Central Index Key EntityCentralIndexKey	0001333822
CY2012	dei	Document Period End Date DocumentPeriodEndDate	2012-08-31
CY2012	dei	Amendment Flag AmendmentFlag	false
CY2012	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--08-31
CY2012	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2012	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2012	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2012	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2012	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2012
CY2010	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	3463000	USD
CY2011	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	854000	USD
CY2012	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2012Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	27471226	shares
CY2012Q1	dei	Entity Public Float EntityPublicFloat	45700000	USD
CY2011Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	83619000	USD
CY2011Q3	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	4655000	USD
CY2011Q3	us-gaap	Accounts Receivable Related Parties Current AccountsReceivableRelatedPartiesCurrent	825000	USD
CY2011Q3	us-gaap	Inventory Net InventoryNet	16217000	USD
CY2011Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1542000	USD
CY2011Q3	us-gaap	Assets Current AssetsCurrent	106858000	USD
CY2011Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	51804000	USD
CY2011Q3	us-gaap	Goodwill Goodwill	1106000	USD
CY2011Q3	us-gaap	Investments In Affiliates Subsidiaries Associates And Joint Ventures InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures	15579000	USD
CY2011Q3	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	1126000	USD
CY2011Q3	us-gaap	Assets Assets	178326000	USD
CY2011Q3	us-gaap	Notes Payable To Bank Current NotesPayableToBankCurrent	972000	USD
CY2011Q3	us-gaap	Long Term Debt Current LongTermDebtCurrent	981000	USD
CY2011Q3	us-gaap	Accounts Payable Current AccountsPayableCurrent	4464000	USD
CY2011Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	7361000	USD
CY2011Q3	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	51000	USD
CY2011Q3	us-gaap	Liabilities Current LiabilitiesCurrent	13829000	USD
CY2011Q3	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	441000	USD
CY2011Q3	us-gaap	Liabilities Liabilities	20375000	USD
CY2011Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	164370000	USD
CY2011Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	6982000	USD
CY2011Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-14974000	USD
CY2011Q3	us-gaap	Stockholders Equity StockholdersEquity	156378000	USD
CY2011Q3	us-gaap	Minority Interest MinorityInterest	1573000	USD
CY2012Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	127534000	USD
CY2012Q3	us-gaap	Stockholders Equity StockholdersEquity	107818000	USD
CY2012Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	108851000	USD
CY2012Q3	us-gaap	Liabilities Liabilities	18683000	USD
CY2012Q3	us-gaap	Liabilities Current LiabilitiesCurrent	13340000	USD
CY2012Q3	us-gaap	Assets Assets	127534000	USD
CY2012Q3	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	577000	USD
CY2011Q3	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	1339000	USD
CY2012Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0000056
CY2011Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0000056
CY2012Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	32143000	shares
CY2011Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	32143000	shares
CY2012Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	27470000	shares
CY2012Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	27470000	shares
CY2011Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	27285000	shares
CY2011	us-gaap	Sales Revenue Net SalesRevenueNet	33902000	USD
CY2010	us-gaap	Sales Revenue Net SalesRevenueNet	35763000	USD
CY2011	us-gaap	Cost Of Revenue CostOfRevenue	29434000	USD
CY2010	us-gaap	Cost Of Revenue CostOfRevenue	19640000	USD
CY2011	us-gaap	Gross Profit GrossProfit	4468000	USD
CY2010	us-gaap	Gross Profit GrossProfit	16123000	USD
CY2011	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	4556000	USD
CY2010	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1726000	USD
CY2011	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	11642000	USD
CY2010	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	3228000	USD
CY2011	us-gaap	Operating Expenses OperatingExpenses	16198000	USD
CY2010	us-gaap	Operating Expenses OperatingExpenses	4954000	USD
CY2011	us-gaap	Operating Income Loss OperatingIncomeLoss	-11730000	USD
CY2010	us-gaap	Operating Income Loss OperatingIncomeLoss	11169000	USD
CY2011	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-3126000	USD
CY2010	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-313000	USD
CY2011	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	28000	USD
CY2010	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	-29000	USD
CY2011	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	130000	USD
CY2010	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	349000	USD
CY2011	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-715000	USD
CY2010	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-81000	USD
CY2011	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-3683000	USD
CY2010	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-74000	USD
CY2011	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-15413000	USD
CY2010	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	11095000	USD
CY2011	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	725000	USD
CY2010	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	267000	USD
CY2011	us-gaap	Profit Loss ProfitLoss	-16138000	USD
CY2010	us-gaap	Profit Loss ProfitLoss	10828000	USD
CY2011	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-34000	USD
CY2011	us-gaap	Net Income Loss NetIncomeLoss	-16104000	USD
CY2010	us-gaap	Net Income Loss NetIncomeLoss	10828000	USD
CY2011	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-19174000	USD
CY2010	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	1824000	USD
CY2011	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	-19174000	USD
CY2010	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	1902000	USD
CY2011	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-0.88
CY2010	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.26
CY2011	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-0.88
CY2010	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.24
CY2011	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	21887000	shares
CY2010	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7090000	shares
CY2011	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	21887000	shares
CY2010	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7723000	shares
CY2012	us-gaap	Operating Expenses OperatingExpenses	30750000	USD
CY2012	us-gaap	Operating Income Loss OperatingIncomeLoss	-36352000	USD
CY2012	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-13597000	USD
CY2012	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-49949000	USD
CY2012	us-gaap	Profit Loss ProfitLoss	-49949000	USD
CY2012	us-gaap	Net Income Loss NetIncomeLoss	-49457000	USD
CY2012	leds	Provision For Potential Litigation Settlement ProvisionForPotentialLitigationSettlement	1500000	USD
CY2011	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	6663000	USD
CY2010	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	4695000	USD
CY2011	us-gaap	Share Based Compensation ShareBasedCompensation	1785000	USD
CY2010	us-gaap	Share Based Compensation ShareBasedCompensation	247000	USD
CY2011	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	1196000	USD
CY2010	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	100000	USD
CY2010	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	15000	USD
CY2010	us-gaap	Inventory Write Down InventoryWriteDown	40000	USD
CY2011	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-1992000	USD
CY2010	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	4872000	USD
CY2011	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	8132000	USD
CY2011	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1785000	USD
CY2010	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	1501000	USD
CY2011	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	3131000	USD
CY2010	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	1307000	USD
CY2011	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-2050000	USD
CY2010	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	8522000	USD
CY2011	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	21462000	USD
CY2010	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	9807000	USD
CY2010	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	54000	USD
CY2011	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	993000	USD
CY2010	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	15530000	USD
CY2010	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	235000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due Current OperatingLeasesFutureMinimumPaymentsDueCurrent	845000	USD
CY2011	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	125000	USD
CY2011	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-23640000	USD
CY2010	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-26390000	USD
CY2011	us-gaap	Payments To Acquire Businesses Net Of Cash Acquired PaymentsToAcquireBusinessesNetOfCashAcquired	1330000	USD
CY2010	us-gaap	Payments To Acquire Businesses Net Of Cash Acquired PaymentsToAcquireBusinessesNetOfCashAcquired	922000	USD
CY2011	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	92702000	USD
CY2010	us-gaap	Proceeds From Issuance Of Convertible Preferred Stock ProceedsFromIssuanceOfConvertiblePreferredStock	15043000	USD
CY2011	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	82000	USD
CY2010	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	250000	USD
CY2011	us-gaap	Proceeds From Lines Of Credit ProceedsFromLinesOfCredit	3752000	USD
CY2010	us-gaap	Proceeds From Lines Of Credit ProceedsFromLinesOfCredit	2186000	USD
CY2011	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	3928000	USD
CY2010	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	1144000	USD
CY2011	us-gaap	Proceeds From Issuance Of Long Term Debt ProceedsFromIssuanceOfLongTermDebt	2896000	USD
CY2010	us-gaap	Proceeds From Issuance Of Long Term Debt ProceedsFromIssuanceOfLongTermDebt	1481000	USD
CY2011	us-gaap	Repayments Of Long Term Debt RepaymentsOfLongTermDebt	883000	USD
CY2010	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	17331000	USD
CY2011	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations	1168000	USD
CY2010	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations	342000	USD
CY2011	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	70099000	USD
CY2010	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	-195000	USD
CY2011	us-gaap	Capital Expenditures Incurred But Not Yet Paid CapitalExpendituresIncurredButNotYetPaid	2168000	USD
CY2010	us-gaap	Capital Expenditures Incurred But Not Yet Paid CapitalExpendituresIncurredButNotYetPaid	916000	USD
CY2012	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-15771000	USD
CY2012	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-20533000	USD
CY2012	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	-181000	USD
CY2012	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	-36391000	USD
CY2010Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	13520000	USD
CY2009Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	13715000	USD
CY2010	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	185000	USD
CY2010	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	834000	USD
CY2011	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	82000	USD
CY2011	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	91993000	USD
CY2011	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	7417000	USD
CY2010Q4	us-gaap	Net Income Loss NetIncomeLoss	3820000	USD
CY2011Q1	us-gaap	Net Income Loss NetIncomeLoss	-1168000	USD
CY2011Q2	us-gaap	Net Income Loss NetIncomeLoss	-5123000	USD
CY2011Q3	us-gaap	Net Income Loss NetIncomeLoss	-13633000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	31000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	271000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1552000	USD
CY2012Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	4969000	USD
CY2012Q3	us-gaap	Other Sundry Liabilities Current OtherSundryLiabilitiesCurrent	819000	USD
CY2012Q3	leds	Government Grants Current GovernmentGrantsCurrent	77000	USD
CY2012Q3	us-gaap	Customer Deposits Current CustomerDepositsCurrent	146000	USD
CY2011	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	88000	USD
CY2010	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	37000	USD
CY2012Q3	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	2999000	USD
CY2012Q3	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	4065000	USD
CY2012Q3	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	5952000	USD
CY2011Q3	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	3450000	USD
CY2011Q3	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	3287000	USD
CY2011Q3	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	9480000	USD
CY2012Q3	us-gaap	Inventory Net InventoryNet	13016000	USD
CY2011	us-gaap	Inventory Write Down InventoryWriteDown	5793000	USD
CY2012Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	46642000	USD
CY2012Q3	leds	Property Plant And Equipment Pledged As Collateral PropertyPlantAndEquipmentPledgedAsCollateral	9900000	USD
CY2011Q3	leds	Property Plant And Equipment Pledged As Collateral PropertyPlantAndEquipmentPledgedAsCollateral	12800000	USD
CY2012Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	40064000	USD
CY2011Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	25207000	USD
CY2012Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	86706000	USD
CY2011Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	77011000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	347000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	329000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	298000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	276000	USD
CY2012Q3	us-gaap	Taxes Payable Current TaxesPayableCurrent	286000	USD
CY2012Q3	us-gaap	Deferred Rent Credit Current DeferredRentCreditCurrent	545000	USD
CY2012Q3	leds	Accrued Business Expenses Current AccruedBusinessExpensesCurrent	592000	USD
CY2012Q3	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	325000	USD
CY2012Q3	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	2179000	USD
CY2011Q3	us-gaap	Employee Related Liabilities Current EmployeeRelatedLiabilitiesCurrent	2238000	USD
CY2011Q3	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	2098000	USD
CY2011Q3	leds	Accrued Business Expenses Current AccruedBusinessExpensesCurrent	879000	USD
CY2011Q3	us-gaap	Deferred Rent Credit Current DeferredRentCreditCurrent	563000	USD
CY2011Q3	us-gaap	Taxes Payable Current TaxesPayableCurrent	351000	USD
CY2011Q3	us-gaap	Customer Deposits Current CustomerDepositsCurrent	318000	USD
CY2011Q3	leds	Government Grants Current GovernmentGrantsCurrent	53000	USD
CY2011Q3	us-gaap	Other Sundry Liabilities Current OtherSundryLiabilitiesCurrent	861000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2089000	USD
CY2011Q3	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2051000	USD
CY2012Q3	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	537000	USD
CY2011Q3	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	198000	USD
CY2011Q3	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1853000	USD
CY2012	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	354000	USD
CY2011	us-gaap	Equity Method Investment Summarized Financial Information Revenue EquityMethodInvestmentSummarizedFinancialInformationRevenue	568000	USD
CY2012	us-gaap	Equity Method Investment Summarized Financial Information Gross Profit Loss EquityMethodInvestmentSummarizedFinancialInformationGrossProfitLoss	-10169000	USD
CY2011	us-gaap	Equity Method Investment Summarized Financial Information Gross Profit Loss EquityMethodInvestmentSummarizedFinancialInformationGrossProfitLoss	-3306000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due In Two Years OperatingLeasesFutureMinimumPaymentsDueInTwoYears	837000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due In Three Years OperatingLeasesFutureMinimumPaymentsDueInThreeYears	912000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due In Four Years OperatingLeasesFutureMinimumPaymentsDueInFourYears	861000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due In Five Years OperatingLeasesFutureMinimumPaymentsDueInFiveYears	264000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due Thereafter OperatingLeasesFutureMinimumPaymentsDueThereafter	239000	USD
CY2012Q3	us-gaap	Operating Leases Future Minimum Payments Due OperatingLeasesFutureMinimumPaymentsDue	3958000	USD
CY2012	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	802000	USD
CY2010	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	530000	USD
CY2012Q3	us-gaap	Purchase Obligation PurchaseObligation	3700000	USD
CY2011Q3	us-gaap	Purchase Obligation PurchaseObligation	10900000	USD
CY2012Q2	leds	Provision For Potential Litigation Settlement ProvisionForPotentialLitigationSettlement	1500000	USD
CY2011	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	750000	USD
CY2011	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	1532000	USD
CY2010	us-gaap	Preferred Stock Dividends Income Statement Impact PreferredStockDividendsIncomeStatementImpact	5634000	USD
CY2011	us-gaap	Undistributed Earnings Allocated To Participating Securities UndistributedEarningsAllocatedToParticipatingSecurities	1538000	USD
CY2010	us-gaap	Undistributed Earnings Allocated To Participating Securities UndistributedEarningsAllocatedToParticipatingSecurities	3370000	USD
CY2012	us-gaap	Net Income Loss Available To Common Stockholders Basic NetIncomeLossAvailableToCommonStockholdersBasic	-49457000	USD
CY2012	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	-49457000	USD
CY2012	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	27414000	shares
CY2012	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	27414000	shares
CY2010	us-gaap	Incremental Common Shares Attributable To Share Based Payment Arrangements IncrementalCommonSharesAttributableToShareBasedPaymentArrangements	633000	shares
CY2012	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-1.80
CY2012	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	-1.80
CY2012	us-gaap	Preferred Stock Dividend Rate Percentage PreferredStockDividendRatePercentage	0.08	pure
CY2012	us-gaap	Sales Revenue Net SalesRevenueNet	29299000	USD
CY2011Q4	us-gaap	Sales Revenue Net SalesRevenueNet	6747000	USD
CY2012Q1	us-gaap	Sales Revenue Net SalesRevenueNet	7905000	USD
CY2012Q2	us-gaap	Sales Revenue Net SalesRevenueNet	9178000	USD
CY2012Q3	us-gaap	Sales Revenue Net SalesRevenueNet	5469000	USD
CY2010Q4	us-gaap	Sales Revenue Net SalesRevenueNet	13016000	USD
CY2011Q1	us-gaap	Sales Revenue Net SalesRevenueNet	9957000	USD
CY2011Q2	us-gaap	Sales Revenue Net SalesRevenueNet	5600000	USD
CY2011Q3	us-gaap	Sales Revenue Net SalesRevenueNet	5329000	USD
CY2011Q4	us-gaap	Cost Of Revenue CostOfRevenue	7569000	USD
CY2012Q1	us-gaap	Cost Of Revenue CostOfRevenue	8627000	USD
CY2012Q3	us-gaap	Cost Of Revenue CostOfRevenue	8473000	USD
CY2011Q1	us-gaap	Cost Of Revenue CostOfRevenue	7628000	USD
CY2011Q2	us-gaap	Cost Of Revenue CostOfRevenue	5124000	USD
CY2011Q3	us-gaap	Cost Of Revenue CostOfRevenue	10306000	USD
CY2012	us-gaap	Cost Of Revenue CostOfRevenue	34901000	USD
CY2011Q4	us-gaap	Gross Profit GrossProfit	-822000	USD
CY2012Q1	us-gaap	Gross Profit GrossProfit	-722000	USD
CY2012Q2	us-gaap	Gross Profit GrossProfit	-1054000	USD
CY2012Q3	us-gaap	Gross Profit GrossProfit	-3004000	USD
CY2010Q4	us-gaap	Gross Profit GrossProfit	6640000	USD
CY2011Q1	us-gaap	Gross Profit GrossProfit	2329000	USD
CY2011Q2	us-gaap	Gross Profit GrossProfit	476000	USD
CY2011Q3	us-gaap	Gross Profit GrossProfit	-4977000	USD
CY2011Q4	us-gaap	Operating Expenses OperatingExpenses	5594000	USD
CY2012Q1	us-gaap	Operating Expenses OperatingExpenses	5068000	USD
CY2012Q2	us-gaap	Operating Expenses OperatingExpenses	6928000	USD
CY2012Q3	us-gaap	Operating Expenses OperatingExpenses	13160000	USD
CY2010Q4	us-gaap	Operating Expenses OperatingExpenses	1734000	USD
CY2011Q1	us-gaap	Operating Expenses OperatingExpenses	2936000	USD
CY2011Q2	us-gaap	Operating Expenses OperatingExpenses	4370000	USD
CY2011Q3	us-gaap	Operating Expenses OperatingExpenses	7158000	USD
CY2011Q4	us-gaap	Operating Income Loss OperatingIncomeLoss	-6416000	USD
CY2012Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-5790000	USD
CY2012Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-7982000	USD
CY2012Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-16164000	USD
CY2010Q4	us-gaap	Operating Income Loss OperatingIncomeLoss	4906000	USD
CY2011Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-607000	USD
CY2011Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-3894000	USD
CY2011Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-12135000	USD
CY2011Q4	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-1526000	USD
CY2012Q1	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-1176000	USD
CY2012Q2	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-2173000	USD
CY2012Q3	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-8744000	USD
CY2010Q4	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-222000	USD
CY2011Q1	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-675000	USD
CY2011Q2	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-1105000	USD
CY2011Q3	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-1124000	USD
CY2010Q4	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	276000	USD
CY2011Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-219000	USD
CY2011Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-10000	USD
CY2011Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	678000	USD
CY2011Q4	us-gaap	Net Income Loss NetIncomeLoss	-7721000	USD
CY2012Q1	us-gaap	Net Income Loss NetIncomeLoss	-7114000	USD
CY2012Q2	us-gaap	Net Income Loss NetIncomeLoss	-10003000	USD
CY2012Q3	us-gaap	Net Income Loss NetIncomeLoss	-24619000	USD
CY2011Q3	us-gaap	Inventory Write Down InventoryWriteDown	4300000	USD
CY2011Q3	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	600000	USD
CY2012Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2011Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2012Q3	us-gaap	Common Stock Value CommonStockValue		USD
CY2011Q3	us-gaap	Common Stock Value CommonStockValue		USD
CY2010	us-gaap	Business Combination Bargain Purchase Gain Recognized Amount BusinessCombinationBargainPurchaseGainRecognizedAmount	349000	USD
CY2011Q3	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	6105000	USD
CY2012	us-gaap	Nature Of Operations NatureOfOperations	<table style="font-size:10pt; font-family:'Times New Roman',times,serif;"> <tr> <td> <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman',times,serif"> <tr> <td> <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman',times,serif"> <tr> <td> <p style="FONT-FAMILY: times"> </p> <p style="FONT-FAMILY: times"><font size="2"><b>1. Business </b></font></p> <p style="FONT-FAMILY: times"><font size="2"><b>        Business</b></font><font size="2">—SemiLEDs Corporation ("SemiLEDs" or the "parent company") was incorporated in Delaware on January 4, 2005 and is a holding company for various wholly and majority owned subsidiaries and joint ventures. SemiLEDs and its subsidiaries (collectively, the "Company") develop, manufacture and sell high performance light emitting diodes ("LEDs"). The Company's core products are LED chips and LED components, but lighting products have also become an increasing important part of the Company's business. A portion of the Company's business conducted in the year ended August 31, 2012 consisted of the sale of contract manufactured LED components. The Company's customers are concentrated in a few select markets, including China, Taiwan, Russia and the United States. </font></p> <p style="FONT-FAMILY: times"><font size="2">        On December 8, 2010, SemiLEDs completed its initial public offering in the United States and sold 6,038 thousand new common shares. The Company's common shares are listed on the NASDAQ Global Select Market under the symbol "LEDS." </font></p> <p style="FONT-FAMILY: times"><font size="2">        As of August 31, 2012 and 2011, SemiLEDs had the following consolidated subsidiaries: </font></p> <div style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; MARGIN-LEFT: 10%; WIDTH: 71.2%; PADDING-TOP: 0pt; POSITION: relative; HEIGHT: 216px"> <p style="FONT-FAMILY: times"><font size="2"><!-- COMMAND=ADD_TABLEWIDTH,"140%" --></font></p> <!-- User-specified TAGGED TABLE --> <div align="center"> <table cellspacing="0" cellpadding="0" width="140%" border="0"> <tr style="HEIGHT: 0px"><!-- TABLE COLUMN WIDTHS SET --> <td style="FONT-FAMILY: times" align="left"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="left" width="196"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="left" width="68"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="50"></td> <td style="FONT-FAMILY: times" width="14"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="50"></td> <td style="FONT-FAMILY: times" width="12"></td><!-- TABLE COLUMN WIDTHS END --></tr> <tr style="HEIGHT: 0px" valign="bottom"> <th style="FONT-FAMILY: times" nowrap="nowrap" align="left"> <div style="MARGIN-BOTTOM: 0pt; WIDTH: 43pt; BORDER-BOTTOM: #000000 1pt solid"><font size="1"><b>Subsidiaries <!-- COMMAND=ADD_SCROPPEDRULE,43pt --></b></font></div></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center"><font size="1"><b>Main Activities </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center"><font size="1"><b>Jurisdiction of<br /> Incorporation </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>August 31,<br /> 2012 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>August 31,<br /> 2011 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">SemiLEDs Optoelectronics Co., Ltd. ("Taiwan SemiLEDs")</font></p></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">Research, development, manufacturing, marketing and sale of LED products, consisting primarily of LED chips and LED components</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">Taiwan</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Helios Crew Corporation ("Helios Crew")</font></p></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">Sale of LED components through the Taiwan branch office</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">Delaware</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="bottom" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="top"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">SemiLEDs International Corporation Ltd. ("Hong Kong SemiLEDs")</font></p></td> <td style="FONT-FAMILY: times" valign="top"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Investment holding</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Hong Kong</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times"><font size="2">%</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="bottom" bgcolor="white"> <td style="FONT-FAMILY: times" valign="top"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Silicon Base Development, Inc. ("SBDI")</font></p></td> <td style="FONT-FAMILY: times" valign="top"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Sale of LED components</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Taiwan</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times"><font size="2">%</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Ning Xiang Technology Co., Ltd. ("Ning Xiang")</font></p></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">Research, development, manufacturing, marketing and sale of lighting fixtures and systems</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">Taiwan</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">51</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">51</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="bottom" bgcolor="white"> <td style="FONT-FAMILY: times" valign="top"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Xuhe Guangdian Co., Ltd. ("Shenzhen SemiLEDs")</font></p></td> <td style="FONT-FAMILY: times" valign="top"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Sales and support services</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">China</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times"><font size="2">%</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="bottom" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="top"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">HB Lighting Co., Ltd. ("HB Lighting")</font></p></td> <td style="FONT-FAMILY: times" valign="top"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Sale of LED components</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2">Taiwan</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times"><font size="2">%</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td> <td style="FONT-FAMILY: times" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times"><font size="2"> </font></td></tr></table></div> <!-- end of user-specified TAGGED TABLE --></div> <p style="FONT-FAMILY: times"><font size="2">        The most significant of these consolidated subsidiaries is Taiwan SemiLEDs located in Hsinchu, Taiwan where a substantial portion of research, development, manufacturing, marketing and sales activities currently take place and where a substantial portion of the assets are held and located. In August 2011, the Company, through a wholly owned subsidiary, acquired 51% of the outstanding shares of Ning Xiang. The results of Ning Xiang are included in the Company's consolidated financial statements from the date of acquisition. In September 2011, the Company, through a wholly owned subsidiary, established Shenzhen SemiLEDs to conduct sales and to provide services to the Company's customers in China. In March 2012, the Company, through a wholly owned subsidiary, established HB Lighting to conduct sales of LED components in Taiwan. </font></p> <p style="FONT-FAMILY: times"><font size="2">        As of August 31, 2012, SemiLEDs had investments in unconsolidated joint ventures incorporated in China and Malaysia; see Note 5 for further details. The most significant of these investments in joint ventures is Xurui Guangdian Co., Ltd. ("China SemiLEDs"), in Foshan, Guangdong Province, China, which has been primarily engaged in the research, development, manufacturing and sale of LED chips in China. </font></p></td></tr></table></td></tr></table></td></tr></table>
CY2011	us-gaap	Gain Loss On Disposition Of Intangible Assets GainLossOnDispositionOfIntangibleAssets	17000	USD
CY2011	us-gaap	Income Taxes Paid IncomeTaxesPaid	617000	USD
CY2010	us-gaap	Income Taxes Paid IncomeTaxesPaid	4000	USD
CY2012Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	47228000	USD
CY2010	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	-50000	USD
CY2010	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	11662000	USD
CY2011	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-8721000	USD
CY2012	us-gaap	Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	-1851000	USD
CY2012	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-51800000	USD
CY2012	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	2616000	USD
CY2012	leds	Adjustments To Additional Paid In Capital Proportionate Share Of Investees Equity Adjustment AdjustmentsToAdditionalPaidInCapitalProportionateShareOfInvesteesEquityAdjustment	11000	USD
CY2009Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	43997000	USD
CY2011Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	157951000	USD
CY2010Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	71199000	USD
CY2012	us-gaap	Inventory Write Down InventoryWriteDown	3148000	USD
CY2010	us-gaap	Stock Issued During Period Value Share Based Compensation StockIssuedDuringPeriodValueShareBasedCompensation	62000	USD
CY2012	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-13619000	USD
CY2010Q4	leds	Reverse Stock Split Conversion Ratio ReverseStockSplitConversionRatio	14	pure
CY2010Q4	leds	Conversion Of Convertible Securities Into Common Stock Conversion Ratio ConversionOfConvertibleSecuritiesIntoCommonStockConversionRatio	1	pure
CY2010Q4	us-gaap	Stock Issued During Period Shares Conversion Of Convertible Securities StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	13719000	shares
CY2010Q3	leds	Share Based Compensation Arrangement By Share Based Payment Award Number Of Plans ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfPlans	1	item
CY2012	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	2616000	USD
CY2011	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1785000	USD
CY2010	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	247000	USD
CY2012Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Authorized ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized	3849000	shares
CY2012Q3	us-gaap	Stock Repurchase Program Remaining Number Of Shares Authorized To Be Repurchased StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased	1000	shares
CY2011Q3	us-gaap	Stock Repurchase Program Remaining Number Of Shares Authorized To Be Repurchased StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased	3000	shares
CY2012	us-gaap	Equity Method Investment Summarized Financial Information Income Loss From Continuing Operations Before Extraordinary Items EquityMethodInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems	-34741000	USD
CY2012	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.34	pure
CY2012	us-gaap	Use Of Estimates UseOfEstimates	<table style="font-size:10pt; font-family:'Times New Roman',times,serif;"> <tr> <td><font size="2"><b>Use of Estimates</b></font><font size="2">—The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant items subject to such estimates and assumptions include the collectibility of accounts receivable, inventory net realizable values, realization of deferred tax assets, valuation of stock-based compensation expense, the useful lives of property, plant and equipment and intangible assets, the recoverability of the carrying amount of property, plant and equipment and intangible assets, the recovery of the net carrying values of investments in unconsolidated entities, the fair value of acquired tangible and intangible assets, income tax uncertainties, provision for potential litigation costs and other contingencies. Management bases its estimates on historical experience and also on assumptions that it believes are reasonable. Management assesses these estimates on a regular basis; however, actual results could differ materially from those estimates. </font></td></tr></table>
CY2012	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<table style="font-size:10pt; font-family:'Times New Roman',times,serif;"> <tr> <td> <table style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman',times,serif"> <tr> <td> <p style="FONT-FAMILY: times"><font size="2"><b>Concentration of Credit Risk</b></font><font size="2">—Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents, short-term investments and accounts receivable. </font></p> <p style="FONT-FAMILY: times"><font size="2">        The Company keeps its cash, cash equivalents and short-term investments in demand deposits, certificates of deposit and time deposits with prominent banks of high credit quality and invests only in money market funds. Deposits held with banks may exceed the amount of insurance provided on such deposits. As of August 31, 2012 and 2011, cash, cash equivalents and short-term investments of the Company consist of the following (in thousands): </font></p> <div style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; MARGIN-LEFT: 15%; WIDTH: 82.08%; PADDING-TOP: 0pt; POSITION: relative; HEIGHT: 239px"> <p style="FONT-FAMILY: times"><font size="2"><!-- COMMAND=ADD_TABLEWIDTH,"100%" --></font></p> <!-- User-specified TAGGED TABLE --> <div align="center"> <table cellspacing="0" cellpadding="0" width="100%" border="0"> <tr style="HEIGHT: 0px"><!-- TABLE COLUMN WIDTHS SET --> <td style="FONT-FAMILY: times" align="left"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="50"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="50"></td> <td style="FONT-FAMILY: times" width="12"></td><!-- TABLE COLUMN WIDTHS END --></tr> <tr style="HEIGHT: 0px" valign="bottom"> <th style="FONT-FAMILY: times" nowrap="nowrap" align="left"> <div style="MARGIN-BOTTOM: 0pt; WIDTH: 284pt; BORDER-BOTTOM: #000000 1pt solid"><font size="1"><b>Cash, Cash Equivalents and Short-term Investments by Location <!-- COMMAND=ADD_SCROPPEDRULE,284pt --></b></font></div></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>August 31,<br /> 2012 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>August 31,<br /> 2011 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">United States;</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in U.S. dollars</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">18,744</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">75,348</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Taiwan;</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in U.S. dollars</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">34,477</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">3,382</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in New Taiwan dollars</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">2,193</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">4,669</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in other currencies</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">235</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">119</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">China (including Hong Kong);</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in U.S. dollars</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">376</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">100</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in Renminbi</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">33</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 20pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Denominated in H.K. dollars</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">1</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">1</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top"> <td style="FONT-FAMILY: times" valign="bottom"> </td> <td style="FONT-FAMILY: times" valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" align="right" colspan="2"> </td> <td style="FONT-FAMILY: times" valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" valign="bottom" align="right" colspan="2"> </td> <td style="FONT-FAMILY: times" valign="bottom"> </td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Total cash, cash equivalents and short-term investments</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">56,059</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">83,619</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="FONT-SIZE: 1.5pt; HEIGHT: 0px" valign="top"> <td style="FONT-FAMILY: times" valign="bottom"> </td> <td style="FONT-FAMILY: times" valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 2.25pt double; FONT-FAMILY: times" valign="bottom" align="right" colspan="2"> </td> <td style="FONT-FAMILY: times" valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 2.25pt double; FONT-FAMILY: times" valign="bottom" align="right" colspan="2"> </td> <td style="FONT-FAMILY: times" valign="bottom"> </td></tr></table></div> <!-- end of user-specified TAGGED TABLE --></div> <p style="FONT-FAMILY: times"><font size="2">        The Company's revenues are substantially derived from the sales of LED products. A significant portion of the Company's revenues are derived from a limited number of customers and sales are concentrated in a few select markets. Management performs ongoing credit evaluations of its customers and generally does not require collateral on accounts receivable. Management evaluates the need to establish an allowance for doubtful accounts for estimated potential credit losses at each reporting period. The allowance for doubtful accounts is based on the management's assessment of the collectibility of its customer accounts. Management regularly reviews the allowance by considering certain factors such as historical experience, industry data, credit quality, age of accounts receivable balances and current economic conditions that may affect a customer's ability to pay. </font></p> <p style="FONT-FAMILY: times"><font size="2">        Customers that accounted for 10% or more of the Company's total net accounts receivable as of August 31, 2012 and 2011 consist of the following: </font></p> <div style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; MARGIN-LEFT: 15%; WIDTH: 81.51%; PADDING-TOP: 0pt; POSITION: relative; HEIGHT: 111px"> <p style="FONT-FAMILY: times"><font size="2"><!-- COMMAND=ADD_TABLEWIDTH,"100%" --></font></p> <!-- User-specified TAGGED TABLE --> <div align="center"> <table cellspacing="0" cellpadding="0" width="100%" border="0"> <tr style="HEIGHT: 0px"><!-- TABLE COLUMN WIDTHS SET --> <td style="FONT-FAMILY: times" align="left"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="50"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="50"></td> <td style="FONT-FAMILY: times" width="12"></td><!-- TABLE COLUMN WIDTHS END --></tr> <tr style="HEIGHT: 0px" valign="bottom"> <th style="FONT-FAMILY: times" nowrap="nowrap" align="left"> <div style="MARGIN-BOTTOM: 0pt; WIDTH: 38pt; BORDER-BOTTOM: #000000 1pt solid"><font size="1"><b>Customers <!-- COMMAND=ADD_SCROPPEDRULE,38pt --></b></font></div></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>August 31,<br /> 2012 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>August 31,<br /> 2011 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Customer A</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">15</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Customer B</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">11</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">10</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Customer C</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">15</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr></table></div> <!-- end of user-specified TAGGED TABLE --></div> <p style="FONT-FAMILY: times"><font size="2">        Customers that accounted for 10% or more of the Company's total net revenues for the years presented consist of the following (in thousands, except percentages): </font></p> <div style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; MARGIN-LEFT: 15%; WIDTH: 81.51%; PADDING-TOP: 0pt; POSITION: relative; HEIGHT: 176px"> <p style="FONT-FAMILY: times"><font size="2"><!-- COMMAND=ADD_TABLEWIDTH,"100%" --></font></p> <!-- User-specified TAGGED TABLE --> <div align="center"> <table cellspacing="0" cellpadding="0" width="100%" border="0"> <tr style="HEIGHT: 0px"><!-- TABLE COLUMN WIDTHS SET --> <td style="FONT-FAMILY: times" align="left"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="39"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="45"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="39"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="45"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="39"></td> <td style="FONT-FAMILY: times" width="12"></td> <td style="FONT-FAMILY: times" align="right" width="7"></td> <td style="FONT-FAMILY: times" width="45"></td> <td style="FONT-FAMILY: times" width="12"></td><!-- TABLE COLUMN WIDTHS END --></tr> <tr style="HEIGHT: 0px" valign="bottom"> <th style="FONT-FAMILY: times" align="left"><font size="2"> </font><br /></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="17"><font size="1"><b>Years Ended August 31, </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th></tr> <tr style="HEIGHT: 0px" valign="bottom"> <th style="FONT-FAMILY: times" align="left"><font size="1"> </font><br /></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="5"><font size="1"><b>2012 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="5"><font size="1"><b>2011 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="5"><font size="1"><b>2010 </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th></tr> <tr style="HEIGHT: 0px" valign="bottom"> <th style="FONT-FAMILY: times" nowrap="nowrap" align="left"> <div style="MARGIN-BOTTOM: 0pt; WIDTH: 38pt; BORDER-BOTTOM: #000000 1pt solid"><font size="1"><b>Customers <!-- COMMAND=ADD_SCROPPEDRULE,38pt --></b></font></div></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>Amount </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>% of<br /> Revenues </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>Amount </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>% of<br /> Revenues </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>Amount </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th> <th style="BORDER-BOTTOM: #000000 1pt solid; FONT-FAMILY: times" align="center" colspan="2"><font size="1"><b>% of<br /> Revenues </b></font></th> <th style="FONT-FAMILY: times"><font size="1"> </font></th></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Customer A</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">7,176</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">24</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">—</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="white"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Customer B</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">764</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">3</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">1,993</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">6</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">6,955</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">20</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr> <tr style="HEIGHT: 0px" valign="top" bgcolor="#CCEEFF"> <td style="FONT-FAMILY: times" valign="bottom"> <p style="MARGIN-LEFT: 10pt; TEXT-INDENT: -10pt; FONT-FAMILY: times"><font size="2">Customer C</font></p></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">8</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">0</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">3,936</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">12</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">$</font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">2,012</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2"> </font></td> <td style="FONT-FAMILY: times" valign="bottom" align="right"><font size="2">6</font></td> <td style="FONT-FAMILY: times" valign="bottom"><font size="2">%</font></td></tr></table></div> <!-- end of user-specified TAGGED TABLE --></div> <p style="FONT-FAMILY: times"><font size="2">        Net revenues generated from sales to the top ten customers represented 49%, 54% and 61% of the Company's total net revenues for the years ended August 31, 2012, 2011 and 2010, respectively. </font></p> <p style="FONT-FAMILY: times"><font size="2">        The Company's revenues have been concentrated in a few select markets, including China, Taiwan, Russia and the United States. Net revenues generated from sales to customers in these markets, in the aggregate, accounted for 78%, 89% and 90% of the Company's total net revenues for the years ended August 31, 2012, 2011 and 2010, respectively. </font></p> <p style="FONT-FAMILY: times"><font size="2"><b>        </b></font></p></td></tr></table></td></tr></table>
CY2012	us-gaap	Advertising Expense AdvertisingExpense	290000	USD
CY2011	us-gaap	Advertising Expense AdvertisingExpense	104000	USD
CY2010	us-gaap	Advertising Expense AdvertisingExpense	32000	USD
CY2012	leds	Standard Product Warranty Period Minimum StandardProductWarrantyPeriodMinimum	P6M
CY2012	leds	Standard Product Warranty Period Maximum StandardProductWarrantyPeriodMaximum	P1Y
CY2012Q3	us-gaap	Cost Method Investments CostMethodInvestments	1048000	USD
CY2011Q3	us-gaap	Cost Method Investments CostMethodInvestments	1059000	USD
CY2012Q3	us-gaap	Investments In Affiliates Subsidiaries Associates And Joint Ventures InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures	1821000	USD
CY2012Q3	us-gaap	Equity Method Investment Summarized Financial Information Current Assets EquityMethodInvestmentSummarizedFinancialInformationCurrentAssets	26180000	USD
CY2011Q3	us-gaap	Equity Method Investment Summarized Financial Information Current Assets EquityMethodInvestmentSummarizedFinancialInformationCurrentAssets	26195000	USD
CY2012Q3	us-gaap	Equity Method Investment Summarized Financial Information Noncurrent Assets EquityMethodInvestmentSummarizedFinancialInformationNoncurrentAssets	43141000	USD
CY2011Q3	us-gaap	Equity Method Investment Summarized Financial Information Noncurrent Assets EquityMethodInvestmentSummarizedFinancialInformationNoncurrentAssets	64158000	USD
CY2012Q3	us-gaap	Equity Method Investment Summarized Financial Information Current Liabilities EquityMethodInvestmentSummarizedFinancialInformationCurrentLiabilities	19885000	USD
CY2011Q3	us-gaap	Equity Method Investment Summarized Financial Information Current Liabilities EquityMethodInvestmentSummarizedFinancialInformationCurrentLiabilities	14159000	USD
CY2012Q3	us-gaap	Equity Method Investment Summarized Financial Information Noncurrent Liabilities EquityMethodInvestmentSummarizedFinancialInformationNoncurrentLiabilities	38485000	USD
CY2011Q3	us-gaap	Equity Method Investment Summarized Financial Information Noncurrent Liabilities EquityMethodInvestmentSummarizedFinancialInformationNoncurrentLiabilities	32139000	USD
CY2012Q3	us-gaap	Equity Method Investment Summarized Financial Information Equity EquityMethodInvestmentSummarizedFinancialInformationEquity	10951000	USD
CY2011Q3	us-gaap	Equity Method Investment Summarized Financial Information Equity EquityMethodInvestmentSummarizedFinancialInformationEquity	44055000	USD
CY2012	us-gaap	Equity Method Investment Summarized Financial Information Revenue EquityMethodInvestmentSummarizedFinancialInformationRevenue	1440000	USD
CY2011	us-gaap	Equity Method Investment Summarized Financial Information Income Loss From Continuing Operations Before Extraordinary Items EquityMethodInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems	-8187000	USD
CY2012	us-gaap	Equity Method Investment Summarized Financial Information Net Income Loss EquityMethodInvestmentSummarizedFinancialInformationNetIncomeLoss	-32909000	USD
CY2011	us-gaap	Equity Method Investment Summarized Financial Information Net Income Loss EquityMethodInvestmentSummarizedFinancialInformationNetIncomeLoss	-7157000	USD
CY2011Q3	leds	Cost Method Investments Number Of Unaffiliated Companies In Which Investments Are Held CostMethodInvestmentsNumberOfUnaffiliatedCompaniesInWhichInvestmentsAreHeld	3	item
CY2012	leds	Foreign Statutory Income Tax Rate ForeignStatutoryIncomeTaxRate	0.17	pure
CY2012	leds	Foreign Additional Income Tax Rate ForeignAdditionalIncomeTaxRate	0.10	pure
CY2012	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-17361000	USD
CY2012	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-32588000	USD
CY2011	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-5342000	USD
CY2011	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-10071000	USD
CY2010	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-625000	USD
CY2010	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	11720000	USD
CY2011	us-gaap	Current Foreign Tax Expense Benefit CurrentForeignTaxExpenseBenefit	38000	USD
CY2010	us-gaap	Current Foreign Tax Expense Benefit CurrentForeignTaxExpenseBenefit	851000	USD
CY2010	us-gaap	Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit	851000	USD
CY2011	us-gaap	Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit	38000	USD
CY2011	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	687000	USD
CY2011	us-gaap	Deferred Foreign Income Tax Expense Benefit DeferredForeignIncomeTaxExpenseBenefit	687000	USD
CY2010	us-gaap	Deferred Foreign Income Tax Expense Benefit DeferredForeignIncomeTaxExpenseBenefit	-584000	USD
CY2010	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	-584000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Inventory DeferredTaxAssetsInventory	1810000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Tax Credit Carryforwards DeferredTaxAssetsTaxCreditCarryforwards	1912000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	362000	USD
CY2012Q3	leds	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities And Other DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilitiesAndOther	171000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Property Plant And Equipment DeferredTaxAssetsPropertyPlantAndEquipment	1292000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	651000	USD
CY2012Q3	leds	Deferred Tax Assets Foreign Investment Loss DeferredTaxAssetsForeignInvestmentLoss	5506000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	11522000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	23226000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	22474000	USD
CY2012Q3	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	752000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Inventory DeferredTaxAssetsInventory	1303000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Tax Credit Carryforwards DeferredTaxAssetsTaxCreditCarryforwards	2962000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	236000	USD
CY2011Q3	leds	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Accrued Liabilities And Other DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilitiesAndOther	134000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Property Plant And Equipment DeferredTaxAssetsPropertyPlantAndEquipment	12000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	405000	USD
CY2011Q3	leds	Deferred Tax Assets Foreign Investment Loss DeferredTaxAssetsForeignInvestmentLoss	942000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	3633000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	9627000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	9346000	USD
CY2011Q3	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	281000	USD
CY2012Q3	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	25000	USD
CY2012Q3	us-gaap	Deferred Tax Liabilities Goodwill And Intangible Assets Intangible Assets DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets	180000	USD
CY2012Q3	us-gaap	Deferred Tax Liabilities Other DeferredTaxLiabilitiesOther	547000	USD
CY2012Q3	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	752000	USD
CY2011Q3	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	46000	USD
CY2011Q3	us-gaap	Deferred Tax Liabilities Goodwill And Intangible Assets Intangible Assets DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets	233000	USD
CY2011Q3	us-gaap	Deferred Tax Liabilities Other DeferredTaxLiabilitiesOther	2000	USD
CY2011Q3	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	281000	USD
CY2011	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.34	pure
CY2010	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.34	pure
CY2012	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	-16983000	USD
CY2012	us-gaap	Income Tax Reconciliation Foreign Income Tax Rate Differential IncomeTaxReconciliationForeignIncomeTaxRateDifferential	2487000	USD
CY2010	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	3772000	USD
CY2010	us-gaap	Income Tax Reconciliation Foreign Income Tax Rate Differential IncomeTaxReconciliationForeignIncomeTaxRateDifferential	-1920000	USD
CY2012	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	14089000	USD
CY2011	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	-5240000	USD
CY2011	us-gaap	Income Tax Reconciliation Foreign Income Tax Rate Differential IncomeTaxReconciliationForeignIncomeTaxRateDifferential	586000	USD
CY2011	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	7179000	USD
CY2010	us-gaap	Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	-1628000	USD
CY2012	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	0	USD
CY2011	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	584000	USD
CY2010	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	-1163000	USD
CY2011	us-gaap	Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions	78000	USD
CY2010	us-gaap	Unrecognized Tax Benefits Increases Resulting From Prior Period Tax Positions UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions	44000	USD
CY2010	us-gaap	Unrecognized Tax Benefits Increases Resulting From Current Period Tax Positions UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions	89000	USD
CY2012Q3	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	145000	USD
CY2011Q3	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	330000	USD
CY2010Q3	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	252000	USD
CY2009Q3	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	119000	USD
CY2012Q3	us-gaap	Long Term Debt LongTermDebt	5920000	USD
CY2011Q3	us-gaap	Long Term Debt LongTermDebt	7086000	USD
CY2012Q3	us-gaap	Long Term Debt Current LongTermDebtCurrent	967000	USD
CY2012Q3	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	4953000	USD
CY2012Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Next Twelve Months LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths	967000	USD
CY2012Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	985000	USD
CY2012Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	571000	USD
CY2012Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	327000	USD
CY2012Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive	333000	USD
CY2012Q3	us-gaap	Long Term Debt Maturities Repayments Of Principal After Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive	2737000	USD
CY2012	us-gaap	Interest Costs Capitalized InterestCostsCapitalized	4000	USD
CY2011	us-gaap	Interest Costs Capitalized InterestCostsCapitalized	27000	USD
CY2010	us-gaap	Interest Costs Capitalized InterestCostsCapitalized	9000	USD
CY2012Q3	us-gaap	Security Deposit SecurityDeposit	168000	USD
CY2011Q3	us-gaap	Security Deposit SecurityDeposit	214000	USD
CY2012Q3	us-gaap	Notes Payable To Bank Current NotesPayableToBankCurrent	1585000	USD
CY2012Q3	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	390000	USD
CY2010	leds	Undistributed Earnings Reallocated To Common Stock Diluted UndistributedEarningsReallocatedToCommonStockDiluted	78000	USD
CY2011	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	1907000	USD
CY2010	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	-43000	USD
CY2011	us-gaap	Noncontrolling Interest Increase From Business Combination NoncontrollingInterestIncreaseFromBusinessCombination	1613000	USD
CY2011	us-gaap	Interest Paid Net InterestPaidNet	124000	USD
CY2010	us-gaap	Interest Paid Net InterestPaidNet	65000	USD
CY2011Q3	us-gaap	Allowance For Doubtful Accounts Receivable Charge Offs AllowanceForDoubtfulAccountsReceivableChargeOffs	1100000	USD
CY2010	us-gaap	Stock Issued During Period Value Stock Options Exercised StockIssuedDuringPeriodValueStockOptionsExercised	250000	USD
CY2010	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	15043000	USD
CY2011	us-gaap	Proceeds From Sale Of Intangible Assets ProceedsFromSaleOfIntangibleAssets	540000	USD
CY2012Q3	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	4759000	USD
CY2012Q3	us-gaap	Accounts Receivable Related Parties Current AccountsReceivableRelatedPartiesCurrent	157000	USD
CY2012Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1130000	USD
CY2012Q3	us-gaap	Goodwill Goodwill	1072000	USD
CY2012Q3	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	1326000	USD
CY2012Q3	us-gaap	Accounts Payable Current AccountsPayableCurrent	5768000	USD
CY2012Q3	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	51000	USD
CY2012	us-gaap	Proceeds From Lines Of Credit ProceedsFromLinesOfCredit	1594000	USD
CY2012	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	900000	USD
CY2012	us-gaap	Repayments Of Long Term Debt RepaymentsOfLongTermDebt	948000	USD
CY2012	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations	94000	USD
CY2012	us-gaap	Interest Paid Net InterestPaidNet	129000	USD
CY2012	us-gaap	Income Taxes Paid IncomeTaxesPaid	51000	USD
CY2012Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	167070000	USD
CY2012Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5179000	USD
CY2012Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-64431000	USD
CY2012Q3	us-gaap	Minority Interest MinorityInterest	1033000	USD
CY2012	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	7443000	USD
CY2012	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	14300000	USD
CY2012	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	37000	USD
CY2012	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	193000	USD
CY2012	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-208000	USD
CY2012	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-492000	USD
CY2012	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	8677000	USD
CY2012	us-gaap	Share Based Compensation ShareBasedCompensation	2616000	USD
CY2012	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	125000	USD
CY2012	us-gaap	Gain Loss On Disposition Of Intangible Assets GainLossOnDispositionOfIntangibleAssets	51000	USD
CY2012	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	773000	USD
CY2012	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	445000	USD
CY2012	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-369000	USD
CY2012	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	421000	USD
CY2012	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-2190000	USD
CY2012	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	11569000	USD
CY2012	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	218000	USD
CY2012	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	368000	USD
CY2012	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	-17000	USD
CY2012	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	73000	USD
CY2012	us-gaap	Capital Expenditures Incurred But Not Yet Paid CapitalExpendituresIncurredButNotYetPaid	3142000	USD
CY2012	us-gaap	Impairment Of Long Lived Assets Held For Use ImpairmentOfLongLivedAssetsHeldForUse	7507000	USD
CY2012Q3	leds	Cash Cash Equivalents And Marketable Securities At Carrying Value CashCashEquivalentsAndMarketableSecuritiesAtCarryingValue	56059000	USD
CY2011Q3	leds	Cash Cash Equivalents And Marketable Securities At Carrying Value CashCashEquivalentsAndMarketableSecuritiesAtCarryingValue	83619000	USD
CY2012Q3	leds	Unused Net Operating Loss Carryforward And Income Tax Credits UnusedNetOperatingLossCarryforwardAndIncomeTaxCredits	38266000	USD
CY2012	us-gaap	Unrecognized Tax Benefits Decreases Resulting From Settlements With Taxing Authorities UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities	185000	USD
CY2011Q4	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.28
CY2012Q1	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.26
CY2012Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.36
CY2012Q3	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.90
CY2010Q4	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	0.11
CY2011Q1	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.05
CY2011Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.19
CY2011Q3	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.50
CY2011	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.88
CY2012	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<table style="font-size:10pt; font-family:'Times New Roman',times,serif;"> <tr> <td><font size="2"><b>Reclassifications</b></font><font size="2">—Certain amounts in the Notes to Consolidated Financial Statements reported in prior years have been reclassified to conform to the current year presentation. </font></td></tr></table>
CY2012Q3	us-gaap	Other Short Term Investments OtherShortTermInvestments	8831000	USD
CY2012	leds	Stock Issued During Period Value Equity Incentive Plans StockIssuedDuringPeriodValueEquityIncentivePlans	73000	USD
CY2012	leds	Payment For Proceeds From Time Deposits PaymentForProceedsFromTimeDeposits	8831000	USD
CY2012	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-1.80
CY2012Q2	leds	Excess Capacity Charge ExcessCapacityCharge	1600000	USD
CY2012Q2	us-gaap	Inventory Write Down InventoryWriteDown	700000	USD
CY2012Q3	leds	Excess Capacity Charge ExcessCapacityCharge	2000000	USD
CY2012Q3	us-gaap	Inventory Write Down InventoryWriteDown	800000	USD
CY2012	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	1405000	USD
CY2012Q3	leds	Maximum Threshold For Disclosure Percentage MaximumThresholdForDisclosurePercentage	0.05	pure
CY2012Q3	leds	Cost Method Investments Number Of Unaffiliated Companies In Which Investments Are Held CostMethodInvestmentsNumberOfUnaffiliatedCompaniesInWhichInvestmentsAreHeld	3	item
CY2012Q3	us-gaap	Impairment Of Long Lived Assets Held For Use ImpairmentOfLongLivedAssetsHeldForUse	7500000	USD
CY2012Q3	leds	Allowance For Doubtful Accounts Receivable Related Party Current AllowanceForDoubtfulAccountsReceivableRelatedPartyCurrent	1405000	USD
CY2011Q3	leds	Allowance For Doubtful Accounts Receivable Related Party Current AllowanceForDoubtfulAccountsReceivableRelatedPartyCurrent	0	USD
CY2012Q3	us-gaap	Allowance For Doubtful Accounts Receivable Charge Offs AllowanceForDoubtfulAccountsReceivableChargeOffs	1400000	USD
CY2012	us-gaap	Income Tax Reconciliation Other Reconciling Items IncomeTaxReconciliationOtherReconcilingItems	407000	USD
CY2011	us-gaap	Income Tax Reconciliation Other Reconciling Items IncomeTaxReconciliationOtherReconcilingItems	107000	USD

Files In Submission

Name	View Source	Status
0001047469-12-011226-index-headers.html	Edgar Link	pending
0001047469-12-011226-index.html	Edgar Link	pending
0001047469-12-011226.txt	Edgar Link	pending
0001047469-12-011226-xbrl.zip	Edgar Link	pending
a2212048z10-k.htm	Edgar Link	pending
a2212048zex-10_30.htm	Edgar Link	pending
a2212048zex-21_1.htm	Edgar Link	pending
a2212048zex-23_1.htm	Edgar Link	pending
a2212048zex-23_2.htm	Edgar Link	pending
a2212048zex-23_3.htm	Edgar Link	pending
a2212048zex-31_1.htm	Edgar Link	pending
a2212048zex-31_2.htm	Edgar Link	pending
a2212048zex-32_1.htm	Edgar Link	pending
a2212048zex-32_2.htm	Edgar Link	pending
a2212048zex-99_1.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xls	Edgar Link	pending
g433794.jpg	Edgar Link	pending
leds-20120831.xml	Edgar Link	completed
leds-20120831.xsd	Edgar Link	pending
leds-20120831_cal.xml	Edgar Link	unprocessable
leds-20120831_def.xml	Edgar Link	unprocessable
leds-20120831_lab.xml	Edgar Link	unprocessable
leds-20120831_pre.xml	Edgar Link	unprocessable
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
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R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$LEDS
SemiLEDs Corp Stock $leds

2012 Form 10-K Financial Statement

#000104746912011226 Filed on December 13, 2012

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$LEDS SemiLEDs Corp Stock $leds

2012 Form 10-K Financial Statement

#000104746912011226 Filed on December 13, 2012

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$LEDS
SemiLEDs Corp Stock $leds