$LEDS
SemiLEDs Corp Stock $leds

$leds Overview Financials Valuation SEC Filings Company Website

2014 Q3 Form 10-Q Financial Statement

#000110465914051550 Filed on July 15, 2014

Income Statement

Concept	2014 Q3	2014 Q2	2013 Q3
Revenue	$2.280M	$4.615M	$3.384M
YoY Change	-32.62%	30.88%	-38.12%
Cost Of Revenue	$5.320M	$7.408M	$6.884M
YoY Change	-22.72%	-8.35%	-18.75%
Gross Profit	-$3.040M	-$2.793M	-$3.500M
YoY Change	-13.14%	-38.71%	16.51%
Gross Profit Margin	-133.33%	-60.52%	-103.43%
Selling, General & Admin	$1.840M	$2.530M	$2.920M
YoY Change	-36.99%	16.54%	-29.64%
% of Gross Profit
Research & Development	$830.0K	$1.025M	$1.190M
YoY Change	-30.25%	-10.56%	-21.19%
% of Gross Profit
Depreciation & Amortization	$1.660M	$1.820M	$2.070M
YoY Change	-19.81%	-12.08%	-12.29%
% of Gross Profit
Operating Expenses	$2.670M	$3.555M	$14.18M
YoY Change	-81.18%	-32.22%	7.78%
Operating Profit	-$5.710M	-$6.348M	-$17.68M
YoY Change	-67.71%	-35.24%	9.4%
Interest Expense	-$60.00K	-$23.00K	-$320.0K
YoY Change	-81.25%	-8.0%	-96.27%
% of Operating Profit
Other Income/Expense, Net	$360.0K	-$73.00K	$60.00K
YoY Change	500.0%	-95.39%	20.0%
Pretax Income	-$5.410M	-$6.421M	-$17.95M
YoY Change	-69.86%	-43.6%	-27.33%
Income Tax	$0.00	$0.00	$0.00
% Of Pretax Income
Net Earnings	-$5.370M	-$6.405M	-$17.86M
YoY Change	-69.93%	-41.52%	-27.47%
Net Earnings / Revenue	-235.53%	-138.79%	-527.69%
Basic Earnings Per Share
Diluted Earnings Per Share	-$1.891M	-$2.257M	-$6.424M
COMMON SHARES
Basic Shares Outstanding	28.42M shares	28.02M shares	27.76M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2014 Q3	2014 Q2	2013 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments	$12.60M	$16.10M	$36.30M
YoY Change	-65.29%	-61.11%	-35.29%
Cash & Equivalents	$12.60M	$16.08M	$36.27M
Short-Term Investments			$0.00
Other Short-Term Assets	$1.900M	$1.600M	$1.100M
YoY Change	72.73%	23.08%	0.0%
Inventory	$9.200M	$9.756M	$10.50M
Prepaid Expenses
Receivables	$2.200M	$2.851M	$2.152M
Other Receivables	$0.00	$0.00	$0.00
Total Short-Term Assets	$25.90M	$30.34M	$50.12M
YoY Change	-48.33%	-44.65%	-33.28%
LONG-TERM ASSETS
Property, Plant & Equipment	$27.10M	$27.33M	$30.47M
YoY Change	-11.07%	-34.78%	-34.67%
Goodwill		$59.00K	$59.00K
YoY Change			-94.5%
Intangibles
YoY Change
Long-Term Investments	$2.200M	$2.200M	$2.300M
YoY Change	-4.35%	-8.33%	27.78%
Other Assets	$800.0K	$1.134M	$1.395M
YoY Change	-42.65%	-16.8%	5.2%
Total Long-Term Assets	$31.70M	$32.32M	$35.58M
YoY Change	-10.91%	-30.24%	-32.11%
TOTAL ASSETS
Total Short-Term Assets	$25.90M	$30.34M	$50.12M
Total Long-Term Assets	$31.70M	$32.32M	$35.58M
Total Assets	$57.60M	$62.65M	$85.71M
YoY Change	-32.79%	-38.05%	-32.8%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.700M	$2.555M	$3.534M
YoY Change	-23.6%	-44.23%	-38.73%
Accrued Expenses	$2.900M	$4.223M	$6.825M
YoY Change	-57.51%	-3.65%	37.35%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change			-100.0%
Long-Term Debt Due	$1.900M	$2.060M	$2.294M
YoY Change	-17.18%	7.46%	137.23%
Total Short-Term Liabilities	$9.500M	$8.889M	$12.70M
YoY Change	-25.22%	-18.69%	-4.77%
LONG-TERM LIABILITIES
Long-Term Debt	$4.300M	$4.673M	$6.169M
YoY Change	-30.3%	-21.09%	24.55%
Other Long-Term Liabilities	$0.00	$300.0K	$300.0K
YoY Change	-100.0%	-25.0%	-25.0%
Total Long-Term Liabilities	$4.300M	$4.673M	$6.169M
YoY Change	-30.3%	-21.09%	24.55%
TOTAL LIABILITIES
Total Short-Term Liabilities	$9.500M	$8.889M	$12.70M
Total Long-Term Liabilities	$4.300M	$4.673M	$6.169M
Total Liabilities	$13.70M	$13.86M	$19.21M
YoY Change	-28.69%	-19.43%	2.83%
SHAREHOLDERS EQUITY
Retained Earnings		-$127.3M	-$108.2M
YoY Change		40.93%	67.86%
Common Stock		$0.00	$0.00
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$43.90M	$48.76M	$66.52M
YoY Change
Total Liabilities & Shareholders Equity	$57.60M	$62.65M	$85.71M
YoY Change	-32.79%	-38.05%	-32.8%

Cashflow Statement

Concept	2014 Q3	2014 Q2	2013 Q3
OPERATING ACTIVITIES
Net Income	-$5.370M	-$6.405M	-$17.86M
YoY Change	-69.93%	-41.52%	-27.47%
Depreciation, Depletion And Amortization	$1.660M	$1.820M	$2.070M
YoY Change	-19.81%	-12.08%	-12.29%
Cash From Operating Activities	-$1.930M	-$4.140M	-$4.660M
YoY Change	-58.58%	79.22%	-10.9%
INVESTING ACTIVITIES
Capital Expenditures	-$810.0K	-$640.0K	-$190.0K
YoY Change	326.32%	-1.54%	-85.71%
Acquisitions
YoY Change
Other Investing Activities	-$140.0K	-$40.00K	-$880.0K
YoY Change	-84.09%		-89.99%
Cash From Investing Activities	-$950.0K	-$690.0K	-$1.080M
YoY Change	-12.04%	7.81%	-89.32%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-560.0K	-690.0K	620.0K
YoY Change	-190.32%	-200.0%	-369.57%
NET CHANGE
Cash From Operating Activities	-1.930M	-4.140M	-4.660M
Cash From Investing Activities	-950.0K	-690.0K	-1.080M
Cash From Financing Activities	-560.0K	-690.0K	620.0K
Net Change In Cash	-3.440M	-5.520M	-5.120M
YoY Change	-32.81%	144.25%	-67.12%
FREE CASH FLOW
Cash From Operating Activities	-$1.930M	-$4.140M	-$4.660M
Capital Expenditures	-$810.0K	-$640.0K	-$190.0K
Free Cash Flow	-$1.120M	-$3.500M	-$4.470M
YoY Change	-74.94%	110.84%	14.62%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2013Q3	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	1395000	USD
CY2014Q2	us-gaap	Assets Assets	62652000	USD
CY2013Q3	us-gaap	Long Term Debt Current LongTermDebtCurrent	2294000	USD
CY2014Q2	us-gaap	Accounts Payable Current AccountsPayableCurrent	2555000	USD
CY2013Q3	us-gaap	Accounts Payable Current AccountsPayableCurrent	3534000	USD
CY2014Q2	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	4223000	USD
CY2013Q3	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	6825000	USD
CY2014Q2	us-gaap	Investments In Affiliates Subsidiaries Associates And Joint Ventures InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures	2239000	USD
CY2013Q3	us-gaap	Investments In Affiliates Subsidiaries Associates And Joint Ventures InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures	2275000	USD
CY2014Q2	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	1134000	USD
CY2014Q2	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	4673000	USD
CY2013Q3	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	6169000	USD
CY2014Q2	us-gaap	Long Term Debt Current LongTermDebtCurrent	2060000	USD
CY2013Q3	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0000056
CY2014Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	75000000	shares
CY2014Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	28424000	shares
CY2013Q3	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	27761000	shares
CY2013Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	32143000	shares
CY2014Q2	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	1471000	USD
CY2013Q3	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	1616000	USD
CY2014Q2	leds	Allowance For Doubtful Accounts Receivable Related Party Current AllowanceForDoubtfulAccountsReceivableRelatedPartyCurrent	1393000	USD
CY2013Q3	leds	Allowance For Doubtful Accounts Receivable Related Party Current AllowanceForDoubtfulAccountsReceivableRelatedPartyCurrent	1395000	USD
CY2014Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0000056
CY2014Q2	us-gaap	Stockholders Equity StockholdersEquity	48762000	USD
CY2013Q3	us-gaap	Stockholders Equity StockholdersEquity	66516000	USD
CY2014Q2	us-gaap	Minority Interest MinorityInterest	27000	USD
CY2013Q3	us-gaap	Minority Interest MinorityInterest	-23000	USD
CY2014Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	62652000	USD
CY2013Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	85705000	USD
CY2014Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	170538000	USD
CY2013Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	169114000	USD
CY2014Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5485000	USD
CY2013Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5557000	USD
CY2014Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-127261000	USD
CY2013Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-108155000	USD
CY2014Q2	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	301000	USD
CY2013Q3	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	339000	USD
CY2014Q2	us-gaap	Liabilities Liabilities	13863000	USD
CY2013Q3	us-gaap	Liabilities Liabilities	19212000	USD
CY2014Q2	us-gaap	Common Stock Value CommonStockValue		USD
CY2013Q3	us-gaap	Common Stock Value CommonStockValue		USD
CY2014Q2	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	51000	USD
CY2013Q3	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	51000	USD
CY2014Q2	us-gaap	Liabilities Current LiabilitiesCurrent	8889000	USD
CY2013Q3	us-gaap	Liabilities Current LiabilitiesCurrent	12704000	USD
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-819000	USD
CY2013Q3	us-gaap	Goodwill Goodwill	59000	USD
CY2014Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	16084000	USD
CY2013Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	36272000	USD
CY2014Q2	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	2851000	USD
CY2013Q3	us-gaap	Assets Assets	85705000	USD
CY2014Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	27329000	USD
CY2013Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	30473000	USD
CY2014Q2	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1556000	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1379000	USD
CY2014Q2	us-gaap	Goodwill Goodwill	59000	USD
CY2014Q2	us-gaap	Inventory Net InventoryNet	9756000	USD
CY2013Q3	us-gaap	Inventory Net InventoryNet	10500000	USD
CY2014Q2	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1597000	USD
CY2013Q3	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1080000	USD
CY2014Q2	us-gaap	Assets Current AssetsCurrent	30335000	USD
CY2013Q3	us-gaap	Assets Current AssetsCurrent	50124000	USD
CY2014Q2	us-gaap	Accounts Receivable Related Parties Current AccountsReceivableRelatedPartiesCurrent	47000	USD
CY2013Q3	us-gaap	Accounts Receivable Related Parties Current AccountsReceivableRelatedPartiesCurrent	120000	USD
CY2013Q3	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	2152000	USD
CY2014Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2013Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2014Q2	us-gaap	Sales Revenue Net SalesRevenueNet	4615000	USD
CY2013Q2	us-gaap	Sales Revenue Net SalesRevenueNet	3526000	USD
	us-gaap	Sales Revenue Net SalesRevenueNet	12203000	USD
	us-gaap	Sales Revenue Net SalesRevenueNet	14583000	USD
	leds	Impairment Of Long Lived Assets Held For Use And Intangible Assets Finite Lived ImpairmentOfLongLivedAssetsHeldForUseAndIntangibleAssetsFiniteLived	851000	USD
CY2014Q2	us-gaap	Cost Of Revenue CostOfRevenue	7408000	USD
CY2013Q2	us-gaap	Cost Of Revenue CostOfRevenue	8083000	USD
	us-gaap	Net Income Loss NetIncomeLoss	-25867000	USD
CY2013Q2	us-gaap	Costmethod Investments Other Than Temporary Impairment CostmethodInvestmentsOtherThanTemporaryImpairment	1885000	USD
	us-gaap	Costmethod Investments Other Than Temporary Impairment CostmethodInvestmentsOtherThanTemporaryImpairment	1885000	USD
CY2013Q2	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	27710000	shares
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	28039000	shares
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	27579000	shares
CY2013Q2	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	1077000	USD
CY2013Q2	leds	Impairment Of Long Lived Assets Held For Use And Intangible Assets Finite Lived ImpairmentOfLongLivedAssetsHeldForUseAndIntangibleAssetsFiniteLived	851000	USD
CY2014Q2	us-gaap	Net Income Loss NetIncomeLoss	-6405000	USD
CY2014Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.23
CY2013Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.40
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.68
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.94
CY2014Q2	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	28441000	shares
CY2013Q2	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-431000	USD
	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-93000	USD
CY2013Q2	us-gaap	Net Income Loss NetIncomeLoss	-10953000	USD
	us-gaap	Net Income Loss NetIncomeLoss	-19106000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-26683000	USD
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	3000	USD
CY2014Q2	us-gaap	Profit Loss ProfitLoss	-6421000	USD
CY2013Q2	us-gaap	Profit Loss ProfitLoss	-11384000	USD
CY2014Q2	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-16000	USD
CY2014Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-73000	USD
CY2013Q2	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-1582000	USD
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-125000	USD
	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-1700000	USD
CY2014Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-6421000	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	159000	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	158000	USD
CY2014Q2	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-81000	USD
	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	-71000	USD
	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	190000	USD
CY2014Q2	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	-23000	USD
CY2013Q2	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	-25000	USD
	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	-61000	USD
	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	9000	USD
CY2014Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	53000	USD
CY2013Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	52000	USD
CY2014Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-6348000	USD
CY2013Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-9802000	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-19074000	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-24983000	USD
CY2014Q2	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-22000	USD
CY2013Q2	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-74000	USD
	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	7437000	USD
	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	8454000	USD
CY2014Q2	us-gaap	Operating Expenses OperatingExpenses	3555000	USD
CY2013Q2	us-gaap	Operating Expenses OperatingExpenses	5245000	USD
	us-gaap	Operating Expenses OperatingExpenses	10807000	USD
	us-gaap	Operating Expenses OperatingExpenses	13785000	USD
CY2014Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1025000	USD
CY2013Q2	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	1146000	USD
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	3370000	USD
	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	3403000	USD
CY2014Q2	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2530000	USD
CY2013Q2	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2171000	USD
	us-gaap	Cost Of Revenue CostOfRevenue	20470000	USD
	us-gaap	Cost Of Revenue CostOfRevenue	25781000	USD
CY2014Q2	us-gaap	Gross Profit GrossProfit	-2793000	USD
CY2013Q2	us-gaap	Gross Profit GrossProfit	-4557000	USD
	us-gaap	Gross Profit GrossProfit	-8267000	USD
	us-gaap	Gross Profit GrossProfit	-11198000	USD
CY2014Q2	us-gaap	Other Comprehensive Income Foreign Currency Translation Gain Loss Arising During Period Tax OtherComprehensiveIncomeForeignCurrencyTranslationGainLossArisingDuringPeriodTax	0	USD
CY2013Q2	us-gaap	Other Comprehensive Income Foreign Currency Translation Gain Loss Arising During Period Tax OtherComprehensiveIncomeForeignCurrencyTranslationGainLossArisingDuringPeriodTax	0	USD
	us-gaap	Other Comprehensive Income Foreign Currency Translation Gain Loss Arising During Period Tax OtherComprehensiveIncomeForeignCurrencyTranslationGainLossArisingDuringPeriodTax	0	USD
	us-gaap	Other Comprehensive Income Foreign Currency Translation Gain Loss Arising During Period Tax OtherComprehensiveIncomeForeignCurrencyTranslationGainLossArisingDuringPeriodTax	0	USD
	us-gaap	Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest	-92000	USD
	us-gaap	Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest	-809000	USD
CY2014Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-5990000	USD
CY2013Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-11593000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-19178000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-25481000	USD
CY2014Q2	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-6007000	USD
CY2013Q2	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-12028000	USD
	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-19270000	USD
	us-gaap	Comprehensive Income Net Of Tax Including Portion Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest	-26290000	USD
CY2014Q2	us-gaap	Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest	-17000	USD
CY2013Q2	us-gaap	Comprehensive Income Net Of Tax Attributable To Noncontrolling Interest ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest	-435000	USD
CY2014Q2	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	414000	USD
CY2013Q2	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	-644000	USD
	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	-71000	USD
	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Gain Loss Arising During Period Net Of Tax OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	396000	USD
CY2014Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	48789000	USD
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-71000	USD
	us-gaap	Profit Loss ProfitLoss	-19199000	USD
	leds	Adjustments To Additional Paid In Capital Dilution Gain On Equity Method Investment AdjustmentsToAdditionalPaidInCapitalDilutionGainOnEquityMethodInvestment	26000	USD
	leds	Stock Issued During Period Value Equity Incentive Plans StockIssuedDuringPeriodValueEquityIncentivePlans	10000	USD
CY2013Q3	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	66493000	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	-5861000	USD
CY2012Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	47228000	USD
CY2013Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	41367000	USD
	us-gaap	Capital Expenditures Incurred But Not Yet Paid CapitalExpendituresIncurredButNotYetPaid	279000	USD
	us-gaap	Capital Expenditures Incurred But Not Yet Paid CapitalExpendituresIncurredButNotYetPaid	1749000	USD
	us-gaap	Proceeds From Payments For Other Financing Activities ProceedsFromPaymentsForOtherFinancingActivities	74000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	-1901000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	404000	USD
	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations	31000	USD
	us-gaap	Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations	279000	USD
	us-gaap	Repayments Of Long Term Debt RepaymentsOfLongTermDebt	1712000	USD
	us-gaap	Repayments Of Long Term Debt RepaymentsOfLongTermDebt	951000	USD
	leds	Proceeds From Payments For Related Party Short Term Debt ProceedsFromPaymentsForRelatedPartyShortTermDebt	-201000	USD
	leds	Proceeds From Payments For Related Party Short Term Debt ProceedsFromPaymentsForRelatedPartyShortTermDebt	204000	USD
	us-gaap	Payments To Minority Shareholders PaymentsToMinorityShareholders	202000	USD
	us-gaap	Proceeds From Payments For Other Financing Activities ProceedsFromPaymentsForOtherFinancingActivities	12000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-4551000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	3257000	USD
	us-gaap	Proceeds From Lines Of Credit ProceedsFromLinesOfCredit	170000	USD
	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	170000	USD
	us-gaap	Repayments Of Lines Of Credit RepaymentsOfLinesOfCredit	1623000	USD
	us-gaap	Proceeds From Issuance Of Long Term Debt ProceedsFromIssuanceOfLongTermDebt	2902000	USD
	leds	Proceeds From Time Deposits Sold ProceedsFromTimeDepositsSold	8831000	USD
	us-gaap	Proceeds From Sale Of Equity Method Investments ProceedsFromSaleOfEquityMethodInvestments	114000	USD
	us-gaap	Increase Decrease In Restricted Cash IncreaseDecreaseInRestrictedCash	122000	USD
	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	86000	USD
	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	-5000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	2633000	USD
	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	206000	USD
	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	2873000	USD
	us-gaap	Payments To Acquire Businesses Net Of Cash Acquired PaymentsToAcquireBusinessesNetOfCashAcquired	2069000	USD
	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	271000	USD
	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	323000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	209000	USD
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-377000	USD
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-724000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-13767000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-9801000	USD
CY2013Q3	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	4442000	USD
CY2014Q2	us-gaap	Inventory Write Down InventoryWriteDown	881000	USD
CY2013Q2	us-gaap	Inventory Write Down InventoryWriteDown	1055000	USD
CY2014Q2	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	2299000	USD
CY2013Q3	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	2193000	USD
CY2014Q2	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	2776000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	1911000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	-1533000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	907000	USD
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-1292000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	161000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	189000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-740000	USD
	us-gaap	Inventory Write Down InventoryWriteDown	2263000	USD
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-152000	USD
	us-gaap	Income Loss From Equity Method Investments IncomeLossFromEquityMethodInvestments	-172000	USD
	us-gaap	Gain Loss On Disposition Of Intangible Assets GainLossOnDispositionOfIntangibleAssets	38000	USD
	us-gaap	Gain Loss On Disposition Of Intangible Assets GainLossOnDispositionOfIntangibleAssets	38000	USD
	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	687000	USD
	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	1077000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	1530000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	1497000	USD
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	89000	USD
	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	805000	USD
	us-gaap	Inventory Write Down InventoryWriteDown	1618000	USD
	us-gaap	Profit Loss ProfitLoss	-26686000	USD
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	4953000	USD
	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	6252000	USD
CY2014Q2	leds	Number Of Wholly Owned Subsidiaries NumberOfWhollyOwnedSubsidiaries	8	item
CY2013Q3	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	3865000	USD
CY2014Q2	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	4681000	USD
CY2014Q2	us-gaap	Proceeds From Sale Of Equity Method Investments ProceedsFromSaleOfEquityMethodInvestments	114000	USD
CY2014Q2	us-gaap	Equity Method Investment Realized Gain Loss On Disposal EquityMethodInvestmentRealizedGainLossOnDisposal	37000	USD
	us-gaap	Equity Method Investment Dividends Or Distributions EquityMethodInvestmentDividendsOrDistributions	0	USD
CY2014Q2	us-gaap	Cost Method Investments CostMethodInvestments	1983000	USD
CY2013Q3	us-gaap	Cost Method Investments CostMethodInvestments	1986000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due Thereafter OperatingLeasesFutureMinimumPaymentsDueThereafter	218000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due OperatingLeasesFutureMinimumPaymentsDue	2075000	USD
	us-gaap	Nature Of Operations NatureOfOperations	<div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">1. Business</font></b></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">SemiLEDs Corporation (“SemiLEDs”) was incorporated in Delaware on January 4, 2005 and is a holding company for various wholly and majority owned subsidiaries. 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</font><font style="FONT-SIZE: 10pt;" size="2">ly</font> <font style="FONT-SIZE: 10pt;" size="2">important part of the Company’s business. A portion of the Company’s business consist</font><font style="FONT-SIZE: 10pt;" size="2">s</font> <font style="FONT-SIZE: 10pt;" size="2">of the sale of</font> <font style="FONT-SIZE: 10pt;" size="2">contract</font> <font style="FONT-SIZE: 10pt;" size="2">manufactured LED</font> <font style="FONT-SIZE: 10pt;" size="2">products</font><font style="FONT-SIZE: 10pt;" size="2">. The Company’s customers are</font> <font style="FONT-SIZE: 10pt;" size="2">concentrated in a few select markets, including</font> <font style="FONT-SIZE: 10pt;" size="2">Taiwan, the United States and China, as well as in Russia in fiscal 2013.</font></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">As of May 31,</font> <font style="FONT-SIZE: 10pt;" size="2">2014</font><font style="FONT-SIZE: 10pt;" size="2">, SemiLEDs had eight wholly owned subsidiaries</font> <font style="FONT-SIZE: 10pt;" size="2">and</font> <font style="FONT-SIZE: 10pt;" size="2">a</font><font style="FONT-SIZE: 10pt;" size="2">n 87</font><font style="FONT-SIZE: 10pt;" size="2">% equity interest in</font> <font style="FONT-SIZE: 10pt;" size="2">Ning Xiang</font> <font style="FONT-SIZE: 10pt;" size="2">Technology</font> <font style="FONT-SIZE: 10pt;" size="2">Co., Ltd. (“Ning Xiang”)</font><font style="FONT-SIZE: 10pt;" size="2">. The most significant of these consolidated subsidiaries is SemiLEDs Optoelectronics Co., Ltd. (“Taiwan SemiLEDs”) located in Hsinchu, Taiwan where</font> <font style="FONT-SIZE: 10pt;" size="2">a</font> <font style="FONT-SIZE: 10pt;" size="2">substantial</font> <font style="FONT-SIZE: 10pt;" size="2">portion of</font> <font style="FONT-SIZE: 10pt;" size="2">research, development, manufacturing, marketing and sales activities currently take place and where</font> <font style="FONT-SIZE: 10pt;" size="2">a</font> <font style="FONT-SIZE: 10pt;" size="2">substantial</font> <font style="FONT-SIZE: 10pt;" size="2">portion</font> <font style="FONT-SIZE: 10pt;" size="2">of the assets are held and located. Taiwan SemiLEDs owns a 100% equity interest in Taiwan Bandaoti Zhaoming Co., Ltd., formerly known as Silicon Base Development, Inc., which is engaged in the research, development, manufacture, marketing and sale of LED components. As of May 31</font><font style="FONT-SIZE: 10pt;" size="2">, 2014</font><font style="FONT-SIZE: 10pt;" size="2">,</font> <font style="FONT-SIZE: 10pt;" size="2">the Company also owned an 87% interest in Ning Xiang, which consisted of a 51% interest acquired in</font> <font style="FONT-SIZE: 10pt;" size="2">August 2011</font><font style="FONT-SIZE: 10pt;" size="2">, an additional 15% interest acquired in April</font><font style="FONT-SIZE: 10pt;" size="2"> </font><font style="FONT-SIZE: 10pt;" size="2">2013 and an additional 21% interest acquired in November</font><font style="FONT-SIZE: 10pt;" size="2"> </font><font style="FONT-SIZE: 10pt;" size="2">2013. Ning Xiang is engaged in the design, manufacture and sale of lighting fixtures and systems</font><font style="FONT-SIZE: 10pt;" size="2">. In January 2014, the Company established a wholly owned, currently inactive, subsidiary in New Delhi, India.</font></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">SemiLEDs’</font> <font style="FONT-SIZE: 10pt;" size="2">common shares are listed on the NASDAQ Global Select Market under the symbol “LEDS”</font> <font style="FONT-SIZE: 10pt;" size="2">since</font> <font style="FONT-SIZE: 10pt;" size="2">December 8, 2010</font><font style="FONT-SIZE: 10pt;" size="2">.</font></p> </div>
CY2013Q3	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	1650000	USD
	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">Concentration of Credit Risk</font></b><font style="FONT-SIZE: 10pt;" size="2">—Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.</font></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Company keeps its cash</font> <font style="FONT-SIZE: 10pt;" size="2">and</font> <font style="FONT-SIZE: 10pt;" size="2">cash equivalents in demand 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 May 31, 201</font><font style="FONT-SIZE: 10pt;" size="2">4</font> <font style="FONT-SIZE: 10pt;" size="2">and August 31, 201</font><font style="FONT-SIZE: 10pt;" size="2">3</font><font style="FONT-SIZE: 10pt;" size="2">, cash</font> <font style="FONT-SIZE: 10pt;" size="2">and</font> <font style="FONT-SIZE: 10pt;" size="2">cash equivalents of the Company consisted of the following (in thousands):</font></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <table style="text-align:left;WIDTH: 73.34%; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 1in;" border="0" cellspacing="0" cellpadding="0" width="73%"> <tr style="padding:0;"> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="59%"> <p style="MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">Cash</font></b><b><font style="FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1"> and </font></b><b><font style="FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">Cash Equivalents by Location</font></b></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">May 31,<br /> 201</font></b><b><font style="FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">4</font></b></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">August 31,<br /> 201</font></b><b><font style="FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">3</font></b></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"> </p></td></tr> <tr style="padding:0;"> <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">United States:</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in U.S. dollars</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.3%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">$</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15.06%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">7,930</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.3%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">$</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15.06%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">18,631</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Taiwan:</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in U.S. dollars</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">6,573</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">16,158</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in New Taiwan dollars</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">671</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">445</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in other currencies</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">255</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">264</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">China (including Hong Kong):</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in U.S. dollars</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">262</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">345</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in Renminbi</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">392</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">428</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 20pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Denominated in H.K. dollars</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">1</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 16.36%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="16%" colspan="2"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">1</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 59.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="top" width="59%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Total cash</font> <font style="FONT-SIZE: 10pt;" size="2">and</font> <font style="FONT-SIZE: 10pt;" size="2">cash equivalents</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 2.25pt double; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.3%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">$</font></p></td> <td style="BORDER-BOTTOM: windowtext 2.25pt double; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15.06%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">16,084</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.4%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 2.25pt double; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.3%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">$</font></p></td> <td style="BORDER-BOTTOM: windowtext 2.25pt double; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15.06%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">36,272</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.36%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr></table> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">T</font><font style="FONT-SIZE: 10pt;" size="2">he Company’s revenues are</font> <font style="FONT-SIZE: 10pt;" size="2">substantially</font> <font style="FONT-SIZE: 10pt;" size="2">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="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Net revenues generated from sales to the top ten customers represented 52% and 47% of the Company’s net revenues for the three and nine months ended</font> <font style="FONT-SIZE: 10pt;" size="2">May 31</font><font style="FONT-SIZE: 10pt;" size="2">, 2014, respectively, and 40% and 36% of the Company’s net revenues for the three and nine months ended</font> <font style="FONT-SIZE: 10pt;" size="2">May 31</font><font style="FONT-SIZE: 10pt;" size="2">, 2013, respectively.</font></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 31pt; MARGIN: 0in 0in 0pt 6pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Company’s revenues have been concentrated in a few select markets, including Taiwan, the United States and China, as well as</font> <font style="FONT-SIZE: 10pt;" size="2">in Russia</font> <font style="FONT-SIZE: 10pt;" size="2">in fiscal</font><font style="FONT-SIZE: 10pt;" size="2"> 2013</font><font style="FONT-SIZE: 10pt;" size="2">. Net revenues generated from sales to customers in Taiwan, the United States and China, in</font> <font style="FONT-SIZE: 10pt;" size="2">the</font> <font style="FONT-SIZE: 10pt;" size="2">aggregate, accounted for</font> <font style="FONT-SIZE: 10pt;" size="2">73% and 58%</font> <font style="FONT-SIZE: 10pt;" size="2">of the Company’s net revenues for the</font> <font style="FONT-SIZE: 10pt;" size="2">three and nine months</font> <font style="FONT-SIZE: 10pt;" size="2">ended May 31, 201</font><font style="FONT-SIZE: 10pt;" size="2">4</font><font style="FONT-SIZE: 10pt;" size="2">, respectively, and</font> <font style="FONT-SIZE: 10pt;" size="2">56</font><font style="FONT-SIZE: 10pt;" size="2">% and 5</font><font style="FONT-SIZE: 10pt;" size="2">2</font><font style="FONT-SIZE: 10pt;" size="2">% of the Company’s net revenues for</font> <font style="FONT-SIZE: 10pt;" size="2">the</font> <font style="FONT-SIZE: 10pt;" size="2">three and</font> <font style="FONT-SIZE: 10pt;" size="2">nine months</font> <font style="FONT-SIZE: 10pt;" size="2">ended May 31</font><font style="FONT-SIZE: 10pt;" size="2">,</font> <font style="FONT-SIZE: 10pt;" size="2">2013, respectively</font><font style="FONT-SIZE: 10pt;" size="2">. Net revenues generated from sales to customers in Russia accounted for</font> <font style="FONT-SIZE: 10pt;" size="2">2</font><font style="FONT-SIZE: 10pt;" size="2">% of the Company’s net revenues for</font> <font style="FONT-SIZE: 10pt;" size="2">both</font> <font style="FONT-SIZE: 10pt;" size="2">the three and nine months ended May 31, 2014, and 9%</font> <font style="FONT-SIZE: 10pt;" size="2">and 11%</font> <font style="FONT-SIZE: 10pt;" size="2">of the Company’s net revenues for the three and nine months ended May 31</font><font style="FONT-SIZE: 10pt;" size="2">, 2013</font><font style="FONT-SIZE: 10pt;" size="2">, respectively</font><font style="FONT-SIZE: 10pt;" size="2">.</font></p> </div>
	leds	Period Over Which Significant Loss Incurred Preceding Current Fiscal Year PeriodOverWhichSignificantLossIncurredPrecedingCurrentFiscalYear	P3Y
	us-gaap	Use Of Estimates UseOfEstimates	<div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-INDENT: 0.5in; MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">Use of Estimates</font></b><font style="FONT-SIZE: 10pt;" size="2">—The preparation of unaudited interim condensed 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 unaudited interim condensed 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, intangible assets, goodwill and 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></p> </div>
CY2013Q3	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	88477000	USD
CY2013Q3	us-gaap	Purchase Obligation PurchaseObligation	3200000	USD
CY2014Q2	us-gaap	Purchase Obligation PurchaseObligation	4200000	USD
	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	620000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Remainder Of Fiscal Year OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear	189000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due In Two Years OperatingLeasesFutureMinimumPaymentsDueInTwoYears	518000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due In Three Years OperatingLeasesFutureMinimumPaymentsDueInThreeYears	437000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due In Four Years OperatingLeasesFutureMinimumPaymentsDueInFourYears	441000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due In Five Years OperatingLeasesFutureMinimumPaymentsDueInFiveYears	272000	USD
CY2014Q2	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	343000	USD
	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	925000	USD
CY2013Q2	us-gaap	Operating Leases Rent Expense Net OperatingLeasesRentExpenseNet	216000	USD
CY2014Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0000056
CY2014Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	75000000	shares
CY2013Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-473000	USD
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1530000	USD
	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	1497000	USD
CY2014Q2	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	482000	USD
CY2013Q2	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	520000	USD
CY2014Q2	leds	Share Based Compensation Arrangement By Share Based Payment Award Estimated Forfeiture Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardEstimatedForfeitureRate	0.00	pure
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Number Of Additional Shares Authorized ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized	2500000	shares
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Authorized ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized	6349000	shares
CY2013Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Authorized ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized	3849000	shares
CY2014Q2	leds	Share Based Compensation Arrangement By Share Based Payment Award Number Of Plans ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfPlans	1	item
CY2014Q2	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	145000	USD
CY2013Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-10911000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-17735000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-24916000	USD
CY2013Q3	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	145000	USD
CY2014Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-476000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-1464000	USD
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-1767000	USD
CY2014Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-5945000	USD
	dei	Entity Registrant Name EntityRegistrantName	SemiLEDs Corp
	dei	Entity Central Index Key EntityCentralIndexKey	0001333822
	dei	Document Type DocumentType	10-Q
	dei	Document Period End Date DocumentPeriodEndDate	2014-05-31
	dei	Amendment Flag AmendmentFlag	false
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--08-31
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Filer Category EntityFilerCategory	Smaller Reporting Company
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2014
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q3
CY2014Q3	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	28424493	shares
	us-gaap	Proceeds From Equity Method Investment Dividends Or Distributions Return Of Capital ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital	250000	USD
CY2014Q2	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	0	USD
CY2013Q2	us-gaap	Impairment Of Long Lived Assets Held For Use ImpairmentOfLongLivedAssetsHeldForUse	851000	USD
	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	0	USD
CY2013Q3	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	3029000	USD
CY2014Q2	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2046000	USD
CY2014Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	490000	USD
CY2014Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	62579000	USD
CY2013Q3	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	58004000	USD
CY2014Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	89908000	USD

Files In Submission

Name	View Source	Status
0001104659-14-051550-index-headers.html	Edgar Link	pending
0001104659-14-051550-index.html	Edgar Link	pending
0001104659-14-051550.txt	Edgar Link	pending
0001104659-14-051550-xbrl.zip	Edgar Link	pending
a14-13981_110q.htm	Edgar Link	pending
a14-13981_1ex10d1.htm	Edgar Link	pending
a14-13981_1ex31d1.htm	Edgar Link	pending
a14-13981_1ex31d2.htm	Edgar Link	pending
a14-13981_1ex32d1.htm	Edgar Link	pending
a14-13981_1ex32d2.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xls	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
leds-20140531.xml	Edgar Link	completed
leds-20140531.xsd	Edgar Link	pending
leds-20140531_cal.xml	Edgar Link	unprocessable
leds-20140531_def.xml	Edgar Link	unprocessable
leds-20140531_lab.xml	Edgar Link	unprocessable
leds-20140531_pre.xml	Edgar Link	unprocessable
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
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R2.htm	Edgar Link	pending
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R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
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R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
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R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
R41.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$LEDS
SemiLEDs Corp Stock $leds

2014 Q3 Form 10-Q Financial Statement

#000110465914051550 Filed on July 15, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$LEDS SemiLEDs Corp Stock $leds

2014 Q3 Form 10-Q Financial Statement

#000110465914051550 Filed on July 15, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$LEDS
SemiLEDs Corp Stock $leds