セミLEDsの適時開示・決算・その他

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (date of earliest event reported): January 14, 2026

SEMILEDS CORPORATION

(Exact name of registrant as specified in charter)


Delaware	001-34992	20-2735523
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

     3F, No.11 Ke Jung Rd., Chu-Nan Site,
Hsinchu Science Park, Chu-Nan 350,
Miao-Li County, Taiwan, R.O.C.

     350

     (Address of principal executive offices)

     (Zip Code)

Registrant’s telephone number, including area code: +886-37-586788

N/A

(Former name or former address if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, par value $0.0000056	LEDS	The Nasdaq Stock Market

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 2.02. Results of Operations and Financial Condition.

On January 14, 2026, SemiLEDs Corporation issued a press release announcing its preliminary financial results for the first quarter ended November 30, 2025.

Such information is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.


Exhibit No.		Description

99.1		Press release, dated January 14, 2026, entitled “SemiLEDs Reports First Quarter Fiscal Year 2026 Financial Results.”
104		Cover Page Interactive Data File - the cover page iXBRL tags are embedded within the Inline XBRL document.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


Date: January 14, 2026

	SemiLEDs Corporation

	By:	/s/ Christopher Lee
	Name:	Christopher Lee
	Title:	Chief Financial Officer

EX-99.1 2 leds-ex99_1.htm EX-99.1 EX-99.1

Exhibit 99.1

SemiLEDs Reports First Quarter Fiscal Year 2026

Financial Results

Hsinchu, Taiwan (January 14, 2026)— SemiLEDs Corporation (NASDAQ: LEDS), “SemiLEDs” or the “Company,” a developer and manufacturer of LED chips and LED components, today announced its financial results for the first quarter of fiscal year 2026, ended November 30, 2025.

Revenue for the first quarter of fiscal 2026 was $2.6 million, compared to $13.2 million in the fourth quarter of fiscal 2025. GAAP net loss attributable to SemiLEDs stockholders for the first quarter of fiscal 2026 was $742 thousand, or $(0.09) per diluted share, compared to a net loss of $1.2 million, or $(0.15) per diluted share, in the fourth quarter of fiscal 2025.

GAAP gross margin for the first quarter of fiscal 2026 decreased to 1%, compared to 2% for the fourth quarter of fiscal 2025. Operating margin for the first quarter of fiscal 2026 increased to negative 39%, compared with negative 7% for the fourth quarter of fiscal 2025. The Company’s cash and cash equivalents were $2.9 million at November 30, 2025, compared to $2.6 million at the end of the fourth quarter of fiscal 2025.

About SemiLEDs

SemiLEDs develops and manufactures LED chips and LED components for general lighting applications, including street lights and commercial, industrial, system and residential lighting, along with specialty industrial applications such as ultraviolet (UV) curing, medical/cosmetic, counterfeit detection, horticulture, architectural lighting and entertainment lighting. SemiLEDs sells blue, white, green and UV LED chips.

Forward Looking Statements

This press release contains statements that may constitute “forward-looking” statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and as defined in the U.S. Private Securities Litigation Reform Act of 1995. All statements other than statements of historical fact could be deemed forward-looking, including any statements about historical results that may suggest trends for SemiLEDs’ business; any statements of the plans, strategies and objectives of management for future operations; any statements of expectation or belief regarding recovery of the LED industry, market opportunities and other future events or technology developments; any statements regarding SemiLEDs’ position to capitalize on any market opportunities; and any statements of assumptions underlying any of the foregoing. These forward-looking statements are based on current expectations, estimates, forecasts and projections of future SemiLEDs’ or industry performance based on management’s judgment, beliefs, current trends and market conditions and involve risks and uncertainties that may cause actual results to differ materially from those contained in the forward-looking statements. SemiLEDs’ Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) and other SemiLEDs filings with the SEC (which you may obtain for free at the SEC’s website at http://www.sec.gov) discuss some of the important risks and other factors that may affect SemiLEDs’ business, results of operations and financial condition. SemiLEDs undertakes no intent or obligation to publicly update or revise any of these forward looking statements, whether as a result of new information, future events or otherwise, except as required by law.

Contacts:

     Christopher Lee

    

     Chief Financial Officer

    

     SemiLEDs Corporation

    

     +886-37-586788

    

     investor@semileds.com

    

SEMILEDS CORPORATION AND SUBSIDIARIES

Unaudited Condensed Consolidated Balance Sheets

(In thousands of U.S. dollars)


	November 30,			August 31,
	2025			2025
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	2,889		$	2,593
Accounts receivable (including related parties), net		1,867			3,588
Inventories, net		3,923			4,776
Prepaid expenses and other current assets		1,567			345
Total current assets		10,246			11,302
Property, plant and equipment, net		2,497			2,713
Operating lease right of use assets		1,076			1,141
Intangible assets, net		109			100
Investments in unconsolidated entities		55			65
Other assets		248			272
TOTAL ASSETS	$	14,231		$	15,593
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Current installments of long-term debt	$	1,262		$	1,274
Accounts payable		1,586			5,027
Accrued expenses and other current liabilities		6,778			3,776
Other payable to related parties		1,152			1,161
Operating lease liabilities, current portion		139			145
Total current liabilities		10,917			11,383
Long-term debt, excluding current installments		308			434
Operating lease liabilities, less current portion		937			996
Total liabilities		12,162			12,813
Commitments and contingencies
SHAREHOLDERS‘ EQUITY:
Common stock		—			—
Additional paid-in capital		188,978			188,939
Accumulated other comprehensive income		3,644			3,652
Accumulated deficit		(190,553	)		(189,811	)
Total shareholders' equity		2,069			2,780
TOTAL LIABILITIES AND EQUITY	$	14,231		$	15,593

SEMILEDS CORPORATION AND SUBSIDIARIES

Unaudited Condensed Consolidated Statements of Operations

(In thousands of U.S. dollars and shares, except per share data)


	Three Months Ended
	November 30, 2025				August 31, 2025
Revenues, net	$		2,569		$		13,225
Cost of revenues			2,551				12,996
Gross profit			18				229
Operating expenses:
Research and development			356				362
Selling, general and administrative			703				853
Gain on disposals of long-lived assets, net			(30	)			—
Total operating expenses			1,029				1,215
Loss from operations			(1,011	)			(986	)
Other income (expenses):
Investment loss from unconsolidated entities			(9	)			(936	)
Interest expenses, net			(12	)			(11	)
Other income, net			269				286
Foreign currency transaction gain, net			21				453
Total other income (expense), net			269				(208	)
Loss before income taxes			(742	)			(1,194	)
Income tax expense		—				—
Net loss	$		(742	)	$		(1,194	)
Net loss per share attributable to SemiLEDs stockholders:
Basic and diluted	$		(0.09	)	$		(0.15	)
Shares used in computing net loss per share attributable to SemiLEDs stockholders:
Basic and diluted			8,226				8,224