SemiLEDs (LEDS) 10-Q15 Jul 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	31-May-14	Jul. 07, 2014
Document and Entity Information	'	'
Entity Registrant Name	'SemiLEDs Corp	'
Entity Central Index Key	'0001333822	'
Document Type	'10-Q	'
Document Period End Date	31-May-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--08-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	28,424,493
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	31-May-14	Aug. 31, 2013
In Thousands, unless otherwise specified	31-May-14	Aug. 31, 2013
CURRENT ASSETS:	'	'
Cash and cash equivalents	$16,084	$36,272
Accounts receivable, net of allowance for doubtful accounts of $1,471 and $1,616 as of May 31, 2014 and August 31, 2013, respectively	2,851	2,152
Accounts receivable from related parties, net of allowance for doubtful accounts of $1,393 and $1,395 as of May 31, 2014 and August 31, 2013, respectively	47	120
Inventories	9,756	10,500
Prepaid expenses and other current assets	1,597	1,080
Total current assets	30,335	50,124
Property, plant and equipment, net	27,329	30,473
Intangible assets, net	1,556	1,379
Goodwill, net	59	59
Investments in unconsolidated entities	2,239	2,275
Other assets	1,134	1,395
TOTAL ASSETS	62,652	85,705
CURRENT LIABILITIES:	'	'
Current installments of long-term debt	2,060	2,294
Accounts payable	2,555	3,534
Accrued expenses and other current liabilities	4,223	6,825
Deferred income, current portion	51	51
Total current liabilities	8,889	12,704
Long-term debt, excluding current installments	4,673	6,169
Deferred income, net of current portion	301	339
Total liabilities	13,863	19,212
Commitments and contingencies (Note 6)	'	'
SemiLEDs stockholders' equity	'	'
Common stock, $0.0000056 par value-75,000 shares and 32,143 shares authorized; 28,424 shares and 27,761 shares issued and outstanding as of May 31, 2014 and August 31, 2013, respectively	'	'
Additional paid-in capital	170,538	169,114
Accumulated other comprehensive income	5,485	5,557
Accumulated deficit	-127,261	-108,155
Total SemiLEDs stockholders' equity	48,762	66,516
Noncontrolling interests	27	-23
Total equity	48,789	66,493
TOTAL LIABILITIES AND EQUITY	$62,652	$85,705

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	31-May-14	Aug. 31, 2013
In Thousands, except Per Share data, unless otherwise specified	31-May-14	Aug. 31, 2013
Condensed Consolidated Balance Sheets	'	'
Accounts receivable, allowance for doubtful accounts (in dollars)	$1,471	$1,616
Accounts receivable from related parties, allowance for doubtful accounts (in dollars)	$1,393	$1,395
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000	32,143
Common stock, shares issued	28,424	27,761
Common stock, shares outstanding	28,424	27,761

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Condensed Consolidated Statements of Operations	'	'	'	'
Revenues, net	$4,615	$3,526	$12,203	$14,583
Cost of revenues	7,408	8,083	20,470	25,781
Gross loss	-2,793	-4,557	-8,267	-11,198
Operating expenses:	'	'	'	'
Research and development	1,025	1,146	3,370	3,403
Selling, general and administrative	2,530	2,171	7,437	8,454
Goodwill impairment (Note 3)	0	1,077	0	1,077
Impairment of long-lived assets (Note 3)	'	851	'	851
Total operating expenses	3,555	5,245	10,807	13,785
Loss from operations	-6,348	-9,802	-19,074	-24,983
Other income (expenses):	'	'	'	'
Impairment loss on investment (Note 5)	'	-1,885	'	-1,885
Equity in losses from unconsolidated entities, net	-22	-74	-152	-172
Interest income (expenses), net	-23	-25	-61	9
Other income, net	53	52	159	158
Foreign currency transaction gains (losses), net	-81	350	-71	190
Total other expenses, net	-73	-1,582	-125	-1,700
Loss before income taxes	-6,421	-11,384	-19,199	-26,683
Income tax expense	'	'	'	3
Net loss	-6,421	-11,384	-19,199	-26,686
Less: Net loss attributable to noncontrolling interests	-16	-431	-93	-819
Net loss attributable to SemiLEDs stockholders	($6,405)	($10,953)	($19,106)	($25,867)
Net loss per share attributable to SemiLEDs stockholders:	'	'	'	'
Basic and diluted (in dollars per share)	($0.23)	($0.40)	($0.68)	($0.94)
Shares used in computing net loss per share attributable to SemiLEDs stockholders:	'	'	'	'
Basic and diluted (in shares)	28,441	27,710	28,039	27,579

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Condensed Consolidated Statements of Comprehensive Loss	'	'	'	'
Net loss	($6,421)	($11,384)	($19,199)	($26,686)
Other comprehensive income (loss), net of tax:	'	'	'	'
Foreign currency translation adjustments, net of tax of $0 for all periods presented	414	-644	-71	396
Comprehensive loss	-6,007	-12,028	-19,270	-26,290
Comprehensive loss attributable to noncontrolling interests	-17	-435	-92	-809
Comprehensive loss attributable to SemiLEDs stockholders	($5,990)	($11,593)	($19,178)	($25,481)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Condensed Consolidated Statements of Comprehensive Loss	'	'	'	'
Foreign currency translation adjustments, tax	$0	$0	$0	$0

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Changes in Equity (USD $)	Total	Total SemiLEDs Stockholders' Equity	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Accumulated Deficit	Non-Controlling Interests
In Thousands, unless otherwise specified	USD ($)	USD ($)	Common Stock	USD ($)	USD ($)	USD ($)	USD ($)
BALANCE at Aug. 31, 2013	$66,493	$66,516	'	$169,114	$5,557	($108,155)	($23)
BALANCE (in shares) at Aug. 31, 2013	'	'	27,761	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Issuance of common stock under equity incentive plans	10	10	'	10	'	'	'
Issuance of common stock under equity incentive plans (in shares)	'	'	663	'	'	'	'
Stock-based compensation	1,530	1,530	'	1,530	'	'	'
Purchase of common shares in Ning Xiang	'	-142	'	-142	'	'	142
Dilution gain on equity method investment	26	26	'	26	'	'	'
Comprehensive income (loss):	'	'	'	'	'	'	'
Net loss	-19,199	-19,106	'	'	'	-19,106	-93
Other comprehensive income (loss)	-71	-72	'	'	-72	'	1
BALANCE at May. 31, 2014	$48,789	$48,762	'	$170,538	$5,485	($127,261)	$27
BALANCE (in shares) at May. 31, 2014	'	'	28,424	'	'	'	'

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($19,199)	($26,686)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	4,953	6,252
Goodwill impairment	0	1,077
Impairment of long-lived assets	'	851
Impairment loss on investment	'	1,885
Stock-based compensation expense	1,530	1,497
Bad debt expense	89	805
Provisions for inventory write-downs	1,618	2,263
Equity in losses from unconsolidated entities, net	152	172
Income recognized on patents assignment	-38	-38
Changes in operating assets and liabilities, net of acquisition:	'	'
Accounts receivable, net	-687	1,533
Inventories	-907	1,292
Prepaid expenses and other	-161	-189
Accounts payable	-740	209
Accrued expenses and other current liabilities	-377	-724
Net cash used in operating activities	-13,767	-9,801
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchase of property, plant and equipment	-1,911	-2,633
Purchase of investments	-206	-2,873
Payments related to acquisition of business	-2,069	'
Payments for development of intangible assets	-271	-323
Proceeds from sale of short-term investments	'	8,831
Proceeds from sale of investment	114	'
Proceeds from return of investment in unconsolidated entity	'	250
Increase in restricted cash	-122	'
Other investing activities, net	-86	5
Net cash provided by (used in) investing activities	-4,551	3,257
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from line of credit	170	'
Payments on line of credit	-170	-1,623
Proceeds from long-term debt	'	2,902
Payments of long-term debt	-1,712	-951
Proceeds from (payments of) loan from related party	-201	204
Acquisition of noncontrolling interests	'	-202
Other financing activities	12	74
Net cash provided by (used in) financing activities	-1,901	404
Effect of exchange rate changes on cash and cash equivalents	31	279
NET DECREASE IN CASH AND CASH EQUIVALENTS	-20,188	-5,861
CASH AND CASH EQUIVALENTS-Beginning of period	36,272	47,228
CASH AND CASH EQUIVALENTS-End of period	16,084	41,367
NONCASH INVESTING AND FINANCING ACTIVITIES:	'	'
Accrual related to property, plant and equipment	$279	$1,749

Business

Business	9 Months Ended
Business	31-May-14
Business	'
Business	'
	1. Business

	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 increasingly important part of the Company’s business. A portion of the Company’s business consists of the sale of contract manufactured LED products. The Company’s customers are concentrated in a few select markets, including Taiwan, the United States and China, as well as in Russia in fiscal 2013.

	As of May 31, 2014, SemiLEDs had eight wholly owned subsidiaries and an 87% equity interest in Ning Xiang Technology Co., Ltd. (“Ning Xiang”). The most significant of these consolidated subsidiaries is SemiLEDs Optoelectronics Co., Ltd. (“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. 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, 2014, the Company also owned an 87% interest in Ning Xiang, which consisted of a 51% interest acquired in August 2011, an additional 15% interest acquired in April 2013 and an additional 21% interest acquired in November 2013. Ning Xiang is engaged in the design, manufacture and sale of lighting fixtures and systems. In January 2014, the Company established a wholly owned, currently inactive, subsidiary in New Delhi, India.

	SemiLEDs’ common shares are listed on the NASDAQ Global Select Market under the symbol “LEDS” since December 8, 2010.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	31-May-14
Summary of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	2. Summary of Significant Accounting Policies

	Basis of Presentation—The Company’s unaudited interim condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable provisions of the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted as permitted by the rules and regulations of the SEC. Accordingly, these unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on November 26, 2013. The unaudited condensed consolidated balance sheet as of August 31, 2013 included herein was derived from the audited consolidated financial statements as of that date.

	The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and include all adjustments, consisting only of normal recurring adjustments, necessary for the fair presentation of the Company’s consolidated balance sheet as of May 31, 2014, the statements of operations and comprehensive loss for the three and nine months ended May 31, 2014 and 2013, the statement of changes in equity for the nine months ended May 31, 2014, and the statements of cash flows for the nine months ended May 31, 2014 and 2013. The results for the three or nine months ended May 31, 2014 are not necessarily indicative of the results to be expected for the year ending August 31, 2014.

	Principles of Consolidation—The unaudited interim condensed consolidated financial statements include the accounts of SemiLEDs and its consolidated subsidiaries. All intercompany transactions and balances have been eliminated during consolidation.

	Use of Estimates—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.

	Certain Significant Risks and Uncertainties—The Company is subject to certain risks and uncertainties that could have a material and adverse effect on the Company’s future financial position or results of operations, which risks and uncertainties include, among others: it has incurred significant losses over the last three fiscal years, any inability of the Company to compete in a rapidly evolving market and to respond quickly and effectively to changing market requirements, any inability of the Company to grow its revenue and/or maintain or increase its margins, it may experience fluctuations in its revenues and operating results, any inability of the Company to protect its intellectual property rights, claims by others that the Company infringes their proprietary technology, and any inability of the Company to raise additional funds in the future.

	Concentration of Supply Risk—Some of the components and technologies used in the Company’s products are purchased and licensed from a limited number of sources and some of the Company’s products are produced by a limited number of contract manufacturers. The loss of any of these suppliers and contract manufacturers may cause the Company to incur transition costs to another supplier or contract manufacturer, result in delays in the manufacturing and delivery of the Company’s products, or cause it to carry excess or obsolete inventory. The Company relies on a limited number of such suppliers and contract manufacturers for the fulfillment of its customer orders. Any failure of such suppliers and contract manufacturers to perform could have an adverse effect upon the Company’s reputation and its ability to distribute its products or satisfy customers’ orders, which could adversely affect the Company’s business, financial position, results of operations and cash flows.

	Concentration of Credit Risk—Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.

	The Company keeps its cash and 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, 2014 and August 31, 2013, cash and cash equivalents of the Company consisted of the following (in thousands):

	Cash and Cash Equivalents by Location	May 31,			August 31,
		2014			2013
	United States:
	Denominated in U.S. dollars	$	7,930		$	18,631
	Taiwan:
	Denominated in U.S. dollars	6,573			16,158
	Denominated in New Taiwan dollars	671			445
	Denominated in other currencies	255			264
	China (including Hong Kong):
	Denominated in U.S. dollars	262			345
	Denominated in Renminbi	392			428
	Denominated in H.K. dollars	1			1
	Total cash and cash equivalents	$	16,084		$	36,272

	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.

	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 May 31, 2014, respectively, and 40% and 36% of the Company’s net revenues for the three and nine months ended May 31, 2013, respectively.

	The Company’s revenues have been concentrated in a few select markets, including Taiwan, the United States and China, as well as in Russia in fiscal 2013. Net revenues generated from sales to customers in Taiwan, the United States and China, in the aggregate, accounted for 73% and 58% of the Company’s net revenues for the three and nine months ended May 31, 2014, respectively, and 56% and 52% of the Company’s net revenues for the three and nine months ended May 31, 2013, respectively. Net revenues generated from sales to customers in Russia accounted for 2% of the Company’s net revenues for both the three and nine months ended May 31, 2014, and 9% and 11% of the Company’s net revenues for the three and nine months ended May 31, 2013, respectively.

	Noncontrolling Interests—Noncontrolling interests are classified in the consolidated statements of operations as part of consolidated net income (loss) and the accumulated amount of noncontrolling interests in the consolidated balance sheets as part of equity. Changes in ownership interest in a consolidated subsidiary that do not result in a loss of control are accounted for as an equity transaction. If a change in ownership of a consolidated subsidiary results in loss of control and deconsolidation, any retained ownership interests are remeasured with the gain or loss reported in net earnings.

	Transactions with noncontrolling interests had the following effect on equity attributable to SemiLEDs stockholders (in thousands):

		Three Months			Nine Months
		Ended			Ended
		May 31, 2014			May 31, 2014
	Net loss attributable to SemiLEDs stockholders	$	(6,405	)	$	(19,106	)
	Transfers to noncontrolling interests:
	Decrease in SemiLEDs additional paid in capital for purchase of common shares in Ning Xiang	—			(142		)
	Change from net loss attributable to SemiLEDs stockholders and transfer to noncontrolling interests	$	(6,405	)	$	(19,248	)

	Recent Accounting Pronouncement

	On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers,” which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for the Company on September 1, 2017. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

Balance_Sheet_Components

Balance Sheet Components	9 Months Ended
	31-May-14
Balance Sheet Components	'
Balance Sheet Components	'
	3. Balance Sheet Components

	Inventories

	Inventories as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands):

		May 31,			August 31,
		2014			2013
	Raw materials	$	2,299		$	2,193
	Work in process	2,776			3,865
	Finished goods	4,681			4,442
	Total	$	9,756		$	10,500

	Inventory write-downs to estimated net realizable values were $881 thousand and $1,618 thousand for the three and nine months ended May 31, 2014, respectively, and $1,055 thousand and $2,263 thousand for the three and nine months ended May 31, 2013, respectively.

	Property, Plant and Equipment

	Property, plant and equipment as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands):

		May 31,			August 31,
		2014			2013
	Buildings and improvements	$	14,475		$	14,510
	Machinery and equipment	67,960			67,109
	Leasehold improvements	3,520			3,144
	Other equipment	2,802			2,686
	Construction in progress	1,151			1,028
	Total property, plant and equipment	89,908			88,477
	Less: Accumulated depreciation, amortization and impairment	(62,579		)	(58,004		)
	Property, plant and equipment, net	$	27,329		$	30,473

	In connection with the termination of the lease for the Company’s manufacturing operations at Sinwu, Taiwan (the “Sinwu Facility”), the useful lives of certain leasehold improvements were shortened because the Company would cease using the Sinwu Facility on July 15, 2014, resulting in an accelerated charge of depreciation for the leasehold improvements for the three months ended May 31, 2014 of $275 thousand.

	Intangible Assets

	Intangible assets as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands):

		May 31, 2014
		Weighted		Gross			Accumulated		Net
		Average		Carrying			Amortization		Carrying
		Amortization		Amount					Amount
		Period (Years)
	Patents and trademarks	14		$	1,329		$	231	$	1,098
	Acquired technology	5		717			259		458
	Total			$	2,046		$	490	$	1,556

		August 31, 2013
		Weighted		Gross			Accumulated		Net
		Average		Carrying			Amortization		Carrying
		Amortization		Amount			and		Amount
		Period (Years)					Impairment(1)
	Patents and trademarks	15		$	973		$	161	$	812
	Acquired technology	5		719			152		567
	Customer relationships	5		1,337			1,337		—
	Total			$	3,029		$	1,650	$	1,379

	(1) Includes an impairment charge of $851 thousand recognized in the year ended August 31, 2013 to write down the intangible asset for customer relationships to its fair value of zero before the end of its estimated useful life.

	In the third quarter of fiscal 2013, in conjunction with the interim goodwill impairment test discussed further below, management evaluated the recoverability of the long-lived assets of the Company’s Ning Xiang asset group, which consists primarily of customer relationships intangible asset. The Company concluded this intangible asset no longer had any value and consequently recognized an impairment charge of $851 thousand, which represented the net carrying amount of this intangible asset at that time, during the three months ended May 31, 2013.

	Goodwill

	In the third quarter of fiscal 2013, due to a lower than expected revenue, profitability and cash flows reported by the Company’s Ning Xiang reporting unit, management determined that there were indicators of potential goodwill impairment. After writing down the customer relationships intangible asset described above, management determined the fair values of the underlying assets and liabilities within this reporting unit. Consequently, the implied fair value of goodwill was zero and, as a result, a goodwill impairment charge of $1,077 thousand was recognized during the three months ended May 31, 2013. The fair value of the Ning Xiang reporting unit was determined based on the present value of expected future net cash flows discounted at the weighted average cost of capital of Ning Xiang of 10%. The primary circumstance leading to the impairment of customer relationships, as discussed above, and goodwill was due to management’s updated long-term financial forecasts, which reflected lower estimated near-term and longer-term revenues and profitability compared to estimates developed at the time of the acquisition in August 2011.

In July 2013, the Company recognized goodwill on the acquisition of an LED production business discussed in Note 4 below in the amount of $59 thousand. All of the goodwill was assigned to the Company’s reporting unit associated with the manufacture and sale of LED chips and LED components. No impairment charge was recorded in the three and nine months ended May 31, 2014.

Acquisition_of_Business

Acquisition of Business	9 Months Ended
Acquisition of Business	31-May-14
Acquisition of Business	'
Acquisition of Business	'
	4. Acquisition of Business

	In July 2013, the Company, through a wholly owned subsidiary, entered into an agreement with several third parties to acquire an LED production business, which included certain contractual rights, intellectual property, equipment and assets related to the production of LED components, and assumed certain trade and business-related payables. Pursuant to such agreement, the Company entered into an assignment and assumption agreement dated July 31, 2013 to acquire certain equipment and patents used in the manufacturing of LED components, originally executed by one of the foregoing third parties. Total cash consideration for the acquisition amounted to $2,921 thousand. The Company paid $888 thousand in fiscal 2013 and the remaining balance in the amount of $2,069 thousand during the nine months ended May 31, 2014. Payments were translated into U.S. dollar at the exchange rates in effect at the time of payment.

Investments_in_Unconsolidated_

Investments in Unconsolidated Entities

9 Months Ended

31-May-14

Investments in Unconsolidated Entities

5. Investments in Unconsolidated Entities

The Company’s ownership interest and carrying amounts of investments in unconsolidated entities as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands, except percentages):

May 31, 2014

August 31, 2013

Percentage

Amount

Percentage

Amount

Ownership

Equity method investments:

SILQ (Malaysia) Sdn. Bhd. (“SILQ”)

256

289

Xurui Guangdian Co., Ltd. (“China SemiLEDs”)

—

Cost method investments

Various

1,983

Various

1,986

Total investments in unconsolidated entities

2,239

2,275

There were no dividends received from unconsolidated entities through May 31, 2014.

Equity Method Investments

As of August 31, 2013, the Company and the other investor in SILQ, a joint venture in Malaysia which is engaged in the design, manufacture and sale of lighting fixtures and systems, each owned a 50% equity interest in SILQ. In January 2014, the Company participated in SILQ’s capital increase and contributed $76 thousand. Following the capital increase, the Company’s equity interest in SILQ was diluted from 50% to 49%, and consequently, the Company recognized a gain on dilution of its investment of $26 thousand. The dilution gain was recognized as additional paid in capital in the consolidated statement of changes in equity. In April 2014, the Company sold part of its equity interest in SILQ to the other investor for a cash consideration of $114 thousand and recognized a gain on sale of investment of $37 thousand. The gain was reported in the consolidated statements of operations in equity in losses from unconsolidated entities. Upon consummation of the sale, the Company’s equity interest in SILQ was reduced from 49% to 33%. The Company subsequently invested $130 thousand in SILQ’s capital increase and its equity interest remains unchanged.

The carrying amount of the Company’s investment in China SemiLEDs was reduced to zero as of August 31, 2012 as a result of the Company recognizing its proportionate share of the net loss reported by China SemiLEDs. The Company has suspended using the equity method of accounting and will no longer amortize the excess of the Company’s share of the net assets of China SemiLEDs over the carrying amount of this investment until its share of future income, if any, from China SemiLEDs is sufficient to recover its share of the cumulative losses that have not previously been recognized.

The fair value of the Company’s investments in the non-marketable stock of its equity method investees is not readily available. These investments, except for China SemiLEDs which had a zero carrying amount at May 31, 2014, are assessed for impairment when events or changes in circumstances indicate that the carrying amounts may not be recoverable.

Cost Method Investments

In October 2012, the Company acquired a 9.9% equity interest in High Power Optoelectronics, Inc. (“HPO”) for total cash consideration of $2.9 million and had an option to increase its equity interest to more than 50% within one year of the acquisition. The fair values of the Company’s cost method investments are not readily available. All cost method investments are assessed for impairment when events or changes in circumstances indicate that the carrying amounts may not be recoverable. In the third quarter of fiscal 2013, management reviewed the operating performance and financial condition of HPO based on the latest available financial statements of the investee and other publicly available information. Management considered the extent and duration of time to which the fair value of the investment has been less than its carrying amount, the financial condition of the investee and the prospect for recovery in the near term, and recognized an other-than-temporary impairment loss of $1,885 thousand on its investment in HPO for the year ended August 31, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	31-May-14
Commitments and Contingencies	'
Commitments and Contingencies	'
	6. Commitments and Contingencies

	Operating Lease Agreements—The Company has several operating leases with unrelated parties, primarily for land, plant and office spaces in Taiwan, which expire at various dates between January 2015 and December 2020. Lease expense related to these operating leases was $343 thousand and $925 thousand for the three and nine months ended May 31, 2014, respectively, and $216 thousand and $620 thousand for the three and nine months ended May 31, 2013, respectively. Lease expense is recognized on a straight-line basis over the term of the lease.

	In January 2014, the Company announced the relocation and consolidation of its manufacturing operations at the Sinwu Facility to other of its existing facilities. The lease term for the Sinwu Facility is 10 years, expiring on November 30, 2016. In accordance with the lease agreement, the Company provided a six-month written notice to terminate the lease effective from July 15, 2014.

	The aggregate future noncancellable minimum rental payments for the Company’s operating leases as of May 31, 2014 consisted of the following (in thousands):

	Years Ending August 31,	Operating
		Leases
	Remainder of 2014	$	189
	2015	518
	2016	437
	2017	441
	2018	272
	Thereafter	218
	Total	$	2,075

	Purchase Obligations—The Company had purchase commitments for property, plant and equipment in the amount of $4.2 million and $3.2 million as of May 31, 2014 and August 31, 2013, respectively.

	Litigation—The Company is directly or indirectly involved from time to time in various claims or legal proceedings arising in the ordinary course of business. On July 10, 2013, a putative class action lawsuit was filed in the United States District Court for the Southern District of New York against the Company and certain of its current and former officers and directors, styled as Huard v. SemiLEDs Corporation, et al., alleging violations of the U.S. federal securities laws. On July 31, 2013, a second investor filed a complaint, styled as Mohammad v. SemiLEDs Corporation, et al. On September 30, 2013, the Court appointed Mohammad Yasir as lead plaintiff and Pomerantz Grossman Hufford Dahlstrom & Gross LLP as lead counsel. On November 15, 2013, the lead plaintiff filed its Amended Complaint, styled as In re SemiLEDs Corporation Litigation, Civil Action No. 1:13-cv-04776-DLC (S.D.N.Y.). The Amended Complaint alleged one count of violation of Section 10(b) of the Exchange Act and one count of violation of Section 20(a) of the Exchange Act, both arising out of alleged misstatements made by the Company and certain of its current and former officers and directors in connection with the Company’s initial public offering and the Company’s results in the first, second, and third quarter of 2011. On February 20, 2014, the plaintiffs filed a notice of voluntary dismissal of the action. On February 21, 2014, the Court signed the notice of dismissal and the case was closed. There were no material pending legal proceedings and claims as of May 31, 2014.

Common_Stock

Common Stock	9 Months Ended
Common Stock	31-May-14
Common Stock	'
Common Stock	'
	7. Common Stock

	In April 2014, SemiLEDs’ stockholders approved an amendment to the Restated Certificate of Incorporation to increase the number of authorized shares of common stock to 75,000 thousand shares with a par value of $0.0000056 per share.

Stockbased_Compensation

Stock-based Compensation	9 Months Ended
	31-May-14
Stock-based Compensation	'
Stock-based Compensation	'
	8. Stock-based Compensation

	The Company currently has one equity incentive plan (the “2010 Plan”), which provides for awards in the form of restricted shares, stock units, stock options or stock appreciation rights to the Company’s employees, officers, directors and consultants. In April 2014, SemiLEDs’ stockholders approved an amendment to the 2010 Plan that increases the number of shares authorized for issuance under the plan by an additional 2,500 thousand shares. Prior to SemiLEDs’ initial public offering, the Company had another stock-based compensation plan (the “2005 Plan”), but awards are made from the 2010 Plan after the initial public offering. Options outstanding under the 2005 Plan continue to be governed by its existing terms.

	A total of 6,349 thousand and 3,849 thousand shares of common stock was reserved for issuance under the 2005 Plan and 2010 Plan as of May 31, 2014 and August 31, 2013, respectively. As of May 31, 2014 and August 31, 2013, there were 4,496 thousand and 2,654 thousand shares of common stock available for future issuance under the equity incentive plans.

	During fiscal 2013, SemiLEDs granted options for 100 thousand shares of SemiLEDs’ common stock and 1,195 thousand restricted stock units to the Company’s executives and employees. These options and stock units vest over four years at a rate of 25% on each anniversary of the vesting start date and the options have a contractual term of ten years, subject to earlier expiration in the event of the holder’s termination. The exercise price of stock options and the grant-date fair value of stock units were equal to the closing price of the common stock on the date of grant. In addition, in February 2013, SemiLEDs granted 211 thousand restricted stock units to its directors that vested 100% on February 6, 2014. The grant-date fair value of the restricted stock units was $0.71 per unit. Each restricted stock unit represents the contingent right to one share of SemiLEDs’ common stock.

	In April 2014, SemiLEDs granted 75 thousand restricted stock units to its directors that vest 100% on the earlier of the first anniversary of the vesting start date of April 21, 2014 and the date of the next annual meeting. The grant-date fair value of the restricted stock units was $1.05 per unit.

	In May 2014, SemiLEDs granted 410 thousand restricted stock units that vest over four years at a rate of 25% on each anniversary of the vesting start date of May 9, 2014, and 122 thousand restricted stock units that vest 100% on May 9, 2015, subject to earlier expiration in the event of the holder’s termination. SemiLEDs also granted 366 thousand performance-based restricted stock units that vest upon the attainment of certain performance targets in the fiscal years ending August 31, 2015, 2016 or 2017. The grant-date fair value of these restricted stock units was $1.01 per unit.

	The grant-date fair value of stock options is determined using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model requires inputs including the market price of SemiLEDs’ common stock on the date of grant, the term that the stock options are expected to be outstanding, the implied stock volatilities of several of the Company’s publicly-traded peers over the expected term of stock options, risk-free interest rate and expected dividend. Each of these inputs is subjective and generally requires significant judgment to determine. The grant-date fair value of stock units is based upon the market price of SemiLEDs’ common stock on the date of the grant. This fair value is amortized to compensation expense over the vesting term.

	Stock-based compensation expense is recorded net of estimated forfeitures such that expense is recorded only for those stock-based awards that are expected to vest. A forfeiture rate is estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from initial estimates. A forfeiture rate of zero is estimated for stock-based awards with vesting term that is less than or equal to one year from the date of grant.

	A summary of the stock-based compensation expense for the three and nine months ended May 31, 2014 and 2013 was as follows (in thousands):

		Three Months Ended May 31,				Nine Months Ended May 31,
		2014		2013		2014		2013
	Cost of revenues	$	191	$	211	$	581	$	653
	Research and development	51		87		273		318
	Selling, general and administrative	240		222		676		526
		$	482	$	520	$	1,530	$	1,497

Net_Loss_Per_Share_of_Common_S

Net Loss Per Share of Common Stock	9 Months Ended
	31-May-14
Net Loss Per Share of Common Stock	'
Net Loss Per Share of Common Stock	'
	9. Net Loss Per Share of Common Stock

	The following stock-based compensation plan awards were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been anti-dilutive (in thousands of shares):

		Three Months Ended May 31,		Nine Months Ended May 31,
		2014	2013	2014	2013
	Stock units and stock options to purchase common stock	277	787	567	580

Income_Taxes

Income Taxes	9 Months Ended
	31-May-14
Income Taxes	'
Income Taxes	'
	10. Income Taxes

	The Company’s loss before income taxes for the three and nine months ended May 31, 2014 and 2013 consisted of the following (in thousands):

		Three Months Ended May 31,						Nine Months Ended May 31,
		2014			2013			2014			2013
	U.S. operations	$	(476	)	$	(473	)	$	(1,464	)	$	(1,767	)
	Foreign operations	(5,945		)	(10,911		)	(17,735		)	(24,916		)
	Loss before income taxes	$	(6,421	)	$	(11,384	)	$	(19,199	)	$	(26,683	)

	Unrecognized Tax Benefits

	As of both May 31, 2014 and August 31, 2013, the Company had unrecognized tax benefits related to tax positions taken in prior periods of $145 thousand. The entire amount of the unrecognized tax benefits would impact the Company’s effective tax rate if recognized. The impact would be offset by an adjustment to the valuation allowance.

	Accrued interest and penalties related to unrecognized tax benefits were immaterial. The Company files income tax returns in the United States, various U.S. states and certain foreign jurisdictions. The tax years 2005 through 2013 remain open in most jurisdictions. The Company is not currently under examination by income tax authorities in federal, state or foreign jurisdictions.

RelatedParty_Transactions

Related-Party Transactions	9 Months Ended
Related-Party Transactions	31-May-14
Related-Party Transactions	'
Related-Party Transactions	'
	11. Related-Party Transactions

	In April 2013, a majority owned subsidiary entered into a one-year unsecured NT dollar denominated loan in the amount of $0.2 million with one of its shareholders to fulfill short-term financing needs. The loan bears a fixed interest rate of 3% per annum. Management believes that the terms of this transaction are at current market rates and would not have been any different had it been negotiated with an independent third party. The subsidiary made a partial payment on the principal loan amount in January 2014 and the final payment in April 2014. As of August 31, 2013, amounts due to related parties of $0.2 million were recorded in other current liabilities.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	31-May-14
Summary of Significant Accounting Policies	'
Basis of Presentation	'
	Basis of Presentation—The Company’s unaudited interim condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable provisions of the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted as permitted by the rules and regulations of the SEC. Accordingly, these unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on November 26, 2013. The unaudited condensed consolidated balance sheet as of August 31, 2013 included herein was derived from the audited consolidated financial statements as of that date.

	The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and include all adjustments, consisting only of normal recurring adjustments, necessary for the fair presentation of the Company’s consolidated balance sheet as of May 31, 2014, the statements of operations and comprehensive loss for the three and nine months ended May 31, 2014 and 2013, the statement of changes in equity for the nine months ended May 31, 2014, and the statements of cash flows for the nine months ended May 31, 2014 and 2013. The results for the three or nine months ended May 31, 2014 are not necessarily indicative of the results to be expected for the year ending August 31, 2014.
Principles of Consolidation	'
	Principles of Consolidation—The unaudited interim condensed consolidated financial statements include the accounts of SemiLEDs and its consolidated subsidiaries. All intercompany transactions and balances have been eliminated during consolidation.
Use of Estimates	'
	Use of Estimates—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.
Certain Significant Risks and Uncertainties	'
	Certain Significant Risks and Uncertainties—The Company is subject to certain risks and uncertainties that could have a material and adverse effect on the Company’s future financial position or results of operations, which risks and uncertainties include, among others: it has incurred significant losses over the last three fiscal years, any inability of the Company to compete in a rapidly evolving market and to respond quickly and effectively to changing market requirements, any inability of the Company to grow its revenue and/or maintain or increase its margins, it may experience fluctuations in its revenues and operating results, any inability of the Company to protect its intellectual property rights, claims by others that the Company infringes their proprietary technology, and any inability of the Company to raise additional funds in the future.
Concentration of Supply Risk	'
	Concentration of Supply Risk—Some of the components and technologies used in the Company’s products are purchased and licensed from a limited number of sources and some of the Company’s products are produced by a limited number of contract manufacturers. The loss of any of these suppliers and contract manufacturers may cause the Company to incur transition costs to another supplier or contract manufacturer, result in delays in the manufacturing and delivery of the Company’s products, or cause it to carry excess or obsolete inventory. The Company relies on a limited number of such suppliers and contract manufacturers for the fulfillment of its customer orders. Any failure of such suppliers and contract manufacturers to perform could have an adverse effect upon the Company’s reputation and its ability to distribute its products or satisfy customers’ orders, which could adversely affect the Company’s business, financial position, results of operations and cash flows.
Concentration of Credit Risk	'
	Concentration of Credit Risk—Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and accounts receivable.

	The Company keeps its cash and 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, 2014 and August 31, 2013, cash and cash equivalents of the Company consisted of the following (in thousands):

	Cash and Cash Equivalents by Location	May 31,			August 31,
		2014			2013
	United States:
	Denominated in U.S. dollars	$	7,930		$	18,631
	Taiwan:
	Denominated in U.S. dollars	6,573			16,158
	Denominated in New Taiwan dollars	671			445
	Denominated in other currencies	255			264
	China (including Hong Kong):
	Denominated in U.S. dollars	262			345
	Denominated in Renminbi	392			428
	Denominated in H.K. dollars	1			1
	Total cash and cash equivalents	$	16,084		$	36,272

	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.

	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 May 31, 2014, respectively, and 40% and 36% of the Company’s net revenues for the three and nine months ended May 31, 2013, respectively.

	The Company’s revenues have been concentrated in a few select markets, including Taiwan, the United States and China, as well as in Russia in fiscal 2013. Net revenues generated from sales to customers in Taiwan, the United States and China, in the aggregate, accounted for 73% and 58% of the Company’s net revenues for the three and nine months ended May 31, 2014, respectively, and 56% and 52% of the Company’s net revenues for the three and nine months ended May 31, 2013, respectively. Net revenues generated from sales to customers in Russia accounted for 2% of the Company’s net revenues for both the three and nine months ended May 31, 2014, and 9% and 11% of the Company’s net revenues for the three and nine months ended May 31, 2013, respectively.
Noncontrolling Interests	'
	Noncontrolling Interests—Noncontrolling interests are classified in the consolidated statements of operations as part of consolidated net income (loss) and the accumulated amount of noncontrolling interests in the consolidated balance sheets as part of equity. Changes in ownership interest in a consolidated subsidiary that do not result in a loss of control are accounted for as an equity transaction. If a change in ownership of a consolidated subsidiary results in loss of control and deconsolidation, any retained ownership interests are remeasured with the gain or loss reported in net earnings.

	Transactions with noncontrolling interests had the following effect on equity attributable to SemiLEDs stockholders (in thousands):

		Three Months			Nine Months
		Ended			Ended
		May 31, 2014			May 31, 2014
	Net loss attributable to SemiLEDs stockholders	$	(6,405	)	$	(19,106	)
	Transfers to noncontrolling interests:
	Decrease in SemiLEDs additional paid in capital for purchase of common shares in Ning Xiang	—			(142		)
	Change from net loss attributable to SemiLEDs stockholders and transfer to noncontrolling interests	$	(6,405	)	$	(19,248	)
Recent Accounting Pronouncement	'
	Recent Accounting Pronouncement

	On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers,” which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for the Company on September 1, 2017. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	31-May-14
Summary of Significant Accounting Policies	'
Schedule of cash and cash equivalents by location	'
	As of May 31, 2014 and August 31, 2013, cash and cash equivalents of the Company consisted of the following (in thousands):

	Cash and Cash Equivalents by Location	May 31,			August 31,
		2014			2013
	United States:
	Denominated in U.S. dollars	$	7,930		$	18,631
	Taiwan:
	Denominated in U.S. dollars	6,573			16,158
	Denominated in New Taiwan dollars	671			445
	Denominated in other currencies	255			264
	China (including Hong Kong):
	Denominated in U.S. dollars	262			345
	Denominated in Renminbi	392			428
	Denominated in H.K. dollars	1			1
	Total cash and cash equivalents	$	16,084		$	36,272
Schedule of effect of transactions with noncontrolling interests on equity attributable to stockholders	'
	Transactions with noncontrolling interests had the following effect on equity attributable to SemiLEDs stockholders (in thousands):

		Three Months			Nine Months
		Ended			Ended
		May 31, 2014			May 31, 2014
	Net loss attributable to SemiLEDs stockholders	$	(6,405	)	$	(19,106	)
	Transfers to noncontrolling interests:
	Decrease in SemiLEDs additional paid in capital for purchase of common shares in Ning Xiang	—			(142		)
	Change from net loss attributable to SemiLEDs stockholders and transfer to noncontrolling interests	$	(6,405	)	$	(19,248	)

Balance_Sheet_Components_Table

Balance Sheet Components (Tables)	9 Months Ended
Balance Sheet Components (Tables)	31-May-14
Balance Sheet Components	'
Schedule of inventories	'
	Inventories as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands):

		May 31,			August 31,
		2014			2013
	Raw materials	$	2,299		$	2,193
	Work in process	2,776			3,865
	Finished goods	4,681			4,442
	Total	$	9,756		$	10,500
Schedule of property, plant and equipment	'
	Property, plant and equipment as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands):

		May 31,			August 31,
		2014			2013
	Buildings and improvements	$	14,475		$	14,510
	Machinery and equipment	67,960			67,109
	Leasehold improvements	3,520			3,144
	Other equipment	2,802			2,686
	Construction in progress	1,151			1,028
	Total property, plant and equipment	89,908			88,477
	Less: Accumulated depreciation, amortization and impairment	(62,579		)	(58,004		)
	Property, plant and equipment, net	$	27,329		$	30,473
Schedule of intangible assets	'
	Intangible assets as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands):

		May 31, 2014
		Weighted		Gross			Accumulated		Net
		Average		Carrying			Amortization		Carrying
		Amortization		Amount					Amount
		Period (Years)
	Patents and trademarks	14		$	1,329		$	231	$	1,098
	Acquired technology	5		717			259		458
	Total			$	2,046		$	490	$	1,556

		August 31, 2013
		Weighted		Gross			Accumulated		Net
		Average		Carrying			Amortization		Carrying
		Amortization		Amount			and		Amount
		Period (Years)					Impairment(1)
	Patents and trademarks	15		$	973		$	161	$	812
	Acquired technology	5		719			152		567
	Customer relationships	5		1,337			1,337		—
	Total			$	3,029		$	1,650	$	1,379

	(1) Includes an impairment charge of $851 thousand recognized in the year ended August 31, 2013 to write down the intangible asset for customer relationships to its fair value of zero before the end of its estimated useful life.

Investments_in_Unconsolidated_1

Investments in Unconsolidated Entities (Tables)	9 Months Ended
Investments in Unconsolidated Entities (Tables)	31-May-14
Investments in Unconsolidated Entities	'
Schedule of ownership interest and carrying amounts of investments in unconsolidated entities	'
	The Company’s ownership interest and carrying amounts of investments in unconsolidated entities as of May 31, 2014 and August 31, 2013 consisted of the following (in thousands, except percentages):

		May 31, 2014				August 31, 2013
		Percentage		Amount		Percentage		Amount
		Ownership		Amount		Ownership		Amount
	Equity method investments:
	SILQ (Malaysia) Sdn. Bhd. (“SILQ”)	33	%	$	256	50	%	$	289
	Xurui Guangdian Co., Ltd. (“China SemiLEDs”)	49	%	—		49	%	—
	Cost method investments	Various		1,983		Various		1,986
	Total investments in unconsolidated entities			$	2,239			$	2,275

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	9 Months Ended
	31-May-14
Commitments and Contingencies	'
Schedule of aggregate future noncancellable minimum rental payments for the operating leases	'
	The aggregate future noncancellable minimum rental payments for the Company’s operating leases as of May 31, 2014 consisted of the following (in thousands):

	Years Ending August 31,	Operating
		Leases
	Remainder of 2014	$	189
	2015	518
	2016	437
	2017	441
	2018	272
	Thereafter	218
	Total	$	2,075

Stockbased_Compensation_Tables

Stock-based Compensation (Tables) (Employees, officers, directors and consultants)	9 Months Ended
	31-May-14
Employees, officers, directors and consultants	'
Stock-based Compensation	'
Schedule of stock-based compensation expense	'
	A summary of the stock-based compensation expense for the three and nine months ended May 31, 2014 and 2013 was as follows (in thousands):

		Three Months Ended May 31,				Nine Months Ended May 31,
		2014		2013		2014		2013
	Cost of revenues	$	191	$	211	$	581	$	653
	Research and development	51		87		273		318
	Selling, general and administrative	240		222		676		526
		$	482	$	520	$	1,530	$	1,497

Net_Loss_Per_Share_of_Common_S1

Net Loss Per Share of Common Stock (Tables)	9 Months Ended
Net Loss Per Share of Common Stock (Tables)	31-May-14
Net Loss Per Share of Common Stock	'
Schedule of stock-based compensation plan awards were excluded from the computation of diluted net loss per share of common stock	'
	The following stock-based compensation plan awards were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been anti-dilutive (in thousands of shares):

		Three Months Ended May 31,		Nine Months Ended May 31,
		2014	2013	2014	2013
	Stock units and stock options to purchase common stock	277	787	567	580

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	31-May-14
Income Taxes	'
Schedule of loss before income taxes	'
	The Company’s loss before income taxes for the three and nine months ended May 31, 2014 and 2013 consisted of the following (in thousands):

		Three Months Ended May 31,						Nine Months Ended May 31,
		2014			2013			2014			2013
	U.S. operations	$	(476	)	$	(473	)	$	(1,464	)	$	(1,767	)
	Foreign operations	(5,945		)	(10,911		)	(17,735		)	(24,916		)
	Loss before income taxes	$	(6,421	)	$	(11,384	)	$	(19,199	)	$	(26,683	)

Business_Details

Business (Details)	31-May-14	Nov. 30, 2013	Apr. 30, 2013	Aug. 31, 2011
Business	'	'	'	'
Number of wholly owned subsidiaries	8	'	'	'
Ning Xiang	'	'	'	'
Business	'	'	'	'
Ownership interest (as a percent)	87.00%	'	'	'
Ownership interest acquired (as a percent)	'	21.00%	15.00%	51.00%
Taiwan SemiLEDs \| Taiwan Bandaoti Zhaoming Co., Ltd.	'	'	'	'
Business	'	'	'	'
Ownership interest (as a percent)	100.00%	'	'	'

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

31-May-14

Aug. 31, 2013

31-May-13

Aug. 31, 2012

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

Revenues

United States

Taiwan

China (including Hong Kong)

Russia

Taiwan, the United States and China

Customer concentration risk

U.S. Dollars

New Taiwan Dollars

Other currencies

U.S. Dollars

Renminbi

H.K. dollars

Revenues

Top ten customers

Customer concentration risk

Summary of Significant Accounting Policies

Period over which significant loss is incurred preceding current fiscal year

'3 years

Concentration of Credit Risk

Total cash and cash equivalents

$16,084

$36,272

$41,367

$47,228

$7,930

$18,631

$6,573

$16,158

$671

$445

$255

$264

$262

$345

$392

$428

Concentration risk (as a percent)

52.00%

40.00%

47.00%

36.00%

2.00%

9.00%

2.00%

11.00%

73.00%

56.00%

58.00%

52.00%

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Noncontrolling Interests	'	'	'	'
Net loss attributable to SemiLEDs stockholders	($6,405)	($10,953)	($19,106)	($25,867)
Ning Xiang	'	'	'	'
Noncontrolling Interests	'	'	'	'
Net loss attributable to SemiLEDs stockholders	-6,405	'	-19,106	'
Transfers to noncontrolling interests:	'	'	'	'
Decrease in SemiLEDs additional paid in capital for purchase of common shares in Ning Xiang	'	'	-142	'
Change from net loss attributable to SemiLEDs stockholders and transfer to noncontrolling interests	($6,405)	'	($19,248)	'

Balance_Sheet_Components_Detai

Balance Sheet Components (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13	Aug. 31, 2013
Inventories	'	'	'	'	'
Raw materials	$2,299	'	$2,299	'	$2,193
Work in process	2,776	'	2,776	'	3,865
Finished goods	4,681	'	4,681	'	4,442
Total	9,756	'	9,756	'	10,500
Inventory write-downs	881	1,055	1,618	2,263	'
Property, Plant and Equipment	'	'	'	'	'
Total property, plant and equipment	89,908	'	89,908	'	88,477
Less: Accumulated depreciation, amortization and impairment	-62,579	'	-62,579	'	-58,004
Property, plant and equipment, net	27,329	'	27,329	'	30,473
Impairment charge	'	'	'	'	'
Impairment of long-lived assets	'	851	'	'	'
Sinwu Facility	'	'	'	'	'
Property, Plant and Equipment	'	'	'	'	'
Accelerated charge of depreciation for the leasehold improvements	275	'	'	'	'
Buildings and improvements	'	'	'	'	'
Property, Plant and Equipment	'	'	'	'	'
Total property, plant and equipment	14,475	'	14,475	'	14,510
Machinery and equipment	'	'	'	'	'
Property, Plant and Equipment	'	'	'	'	'
Total property, plant and equipment	67,960	'	67,960	'	67,109
Leasehold improvements	'	'	'	'	'
Property, Plant and Equipment	'	'	'	'	'
Total property, plant and equipment	3,520	'	3,520	'	3,144
Other equipment	'	'	'	'	'
Property, Plant and Equipment	'	'	'	'	'
Total property, plant and equipment	2,802	'	2,802	'	2,686
Construction in progress	'	'	'	'	'
Property, Plant and Equipment	'	'	'	'	'
Total property, plant and equipment	$1,151	'	$1,151	'	$1,028

Balance_Sheet_Components_Detai1

Balance Sheet Components (Details 2) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

31-May-14

31-May-13

31-May-14

31-May-13

Aug. 31, 2013

31-May-13

31-May-14

Jul. 31, 2013

31-May-14

Aug. 31, 2013

31-May-14

Aug. 31, 2013

Ning Xiang

LED production business

Patents and trademarks

Acquired technology

Customer relationships

Intangible Assets

Weighted Average Amortization Period

'14 years

'15 years

'5 years

Gross Carrying Amount

$2,046

$3,029

$1,329

$973

$717

$719

$1,337

Accumulated Amortization and Impairment

490

1,650

231

161

259

152

1,337

Total

1,556

1,379

1,098

812

458

567

Impairment of Long-Lived Assets

Impairment charge of finite lived asset

851

Goodwill

Implied fair value of goodwill

Goodwill impairment loss

$1,077

Weighted average cost of capital (as a percent)

10.00%

Acquisition_of_Business_Detail

Acquisition of Business (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	31-May-14	Aug. 31, 2013	Jul. 31, 2013
Acquisition of business	'	'	'
Consideration paid	$2,069	'	'
LED production business	'	'	'
Acquisition of business	'	'	'
Total cash purchase price	'	'	2,921
Consideration paid	$2,069	$888	'

Investments_in_Unconsolidated_2

Investments in Unconsolidated Entities (Details) (USD $)	1 Months Ended	9 Months Ended		1 Months Ended
In Thousands, unless otherwise specified	Apr. 30, 2014	31-May-14	Aug. 31, 2013	31-May-14	Jan. 31, 2014	Apr. 30, 2014	Aug. 31, 2013	31-May-14	Aug. 31, 2013	Aug. 31, 2012
	Apr. 30, 2014	31-May-14	Aug. 31, 2013	SILQ (Malaysia) Sdn. Bhd	SILQ (Malaysia) Sdn. Bhd	SILQ (Malaysia) Sdn. Bhd	SILQ (Malaysia) Sdn. Bhd	China SemiLEDs	China SemiLEDs	China SemiLEDs
Investments in unconsolidated entities	'	'	'	'	'	'	'	'	'	'
Percentage ownership	'	'	'	33.00%	49.00%	33.00%	50.00%	49.00%	49.00%	'
Payment for investments	'	'	'	'	$76	'	'	'	'	'
Dilution gain on equity method investment	'	26	'	'	26	'	'	'	'	'
Equity method investments	'	'	'	256	'	'	289	0	'	0
Cost method investments	'	1,983	1,986	'	'	'	'	'	'	'
Total investments in unconsolidated entities	'	2,239	2,275	'	'	'	'	'	'	'
Dividend received from unconsolidated entities	'	0	'	'	'	'	'	'	'	'
Proceeds from sale of investment	114	114	'	'	'	'	'	'	'	'
Gain on sale of investment	37	'	'	'	'	'	'	'	'	'
Amount invested in capitial increase	'	'	'	$130	'	'	'	'	'	'

Investments_in_Unconsolidated_3

Investments in Unconsolidated Entities (Details 2) (USD $)	3 Months Ended	9 Months Ended			1 Months Ended	12 Months Ended	1 Months Ended
In Thousands, unless otherwise specified	31-May-13	31-May-13	31-May-14	Aug. 31, 2013	Oct. 31, 2012	Aug. 31, 2013	Oct. 31, 2012
					High Power Optoelectronics	High Power Optoelectronics	High Power Optoelectronics
							Minimum
Cost Method Investments	'	'	'	'	'	'	'
Percentage of cost method investee owned	'	'	'	'	9.90%	'	'
Investment of equity interest	'	'	$1,983	$1,986	$2,900	'	'
Option to increase equity interest (as a percent)	'	'	'	'	'	'	50.00%
Period within which the entity can exercise option to increase equity interest	'	'	'	'	'1 year	'	'
Impairment loss on investment	$1,885	$1,885	'	'	'	$1,885	'

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	3 Months Ended		9 Months Ended			1 Months Ended
	31-May-14	31-May-13	31-May-14	31-May-13	Aug. 31, 2013	Jan. 31, 2014
	31-May-14	31-May-13	31-May-14	31-May-13	Aug. 31, 2013	Sinwu Facility
Commitments and Contingencies	'	'	'	'	'	'
Lease expense related to operating leases	$343,000	$216,000	$925,000	$620,000	'	'
Operating lease agreements	'	'	'	'	'	'
Lease term	'	'	'	'	'	'10 years
Written notice period required to be provided for termination of lease agreement	'	'	'	'	'	'6 months
Future noncancellable minimum rental payments	'	'	'	'	'	'
Remainder of 2014	189,000	'	189,000	'	'	'
2015	518,000	'	518,000	'	'	'
2016	437,000	'	437,000	'	'	'
2017	441,000	'	441,000	'	'	'
2018	272,000	'	272,000	'	'	'
Thereafter	218,000	'	218,000	'	'	'
Total	2,075,000	'	2,075,000	'	'	'
Purchase Obligations	'	'	'	'	'	'
Purchase commitments for property, plant and equipment	$4,200,000	'	$4,200,000	'	$3,200,000	'

Common_Stock_Details

Common Stock (Details) (USD $)	31-May-14	Apr. 30, 2014	Aug. 31, 2013
In Thousands, except Per Share data, unless otherwise specified	31-May-14	Apr. 30, 2014	Aug. 31, 2013
Common Stock	'	'	'
Number of authorized shares of common stock	75,000	75,000	32,143
Common stock, par value (in dollars per share)	$0.00	$0.00	$0.00

Stockbased_Compensation_Detail

Stock-based Compensation (Details) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Thousands, except Share data, unless otherwise specified

Apr. 30, 2014

31-May-14

31-May-13

31-May-14

31-May-13

Aug. 31, 2013

31-May-14

Aug. 31, 2013

9-May-15

31-May-14

Apr. 30, 2014

31-May-14

Aug. 31, 2013

Feb. 28, 2013

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

item

Less than or equal to

Common Stock

Restricted stock unit

Executives and employees

Directors

Employees, officers, directors and consultants

Stock options

Restricted stock unit

Stock options and stock units

Restricted stock unit

Cost of revenues

Research and development

Selling, general and administrative

Stock-based Compensation

Number of share-based compensation plans

Stock-based Compensation

Additional number of shares authorized for issuance

2,500,000

Shares of common stock reserved for issuance

6,349,000

3,849,000

Common stock reserved for issuance (in shares)

4,496,000

2,654,000

Options granted of common stock (in shares)

100,000

Stock-based compensation expense

$482

$520

$1,530

$1,497

$191

$211

$581

$653

$51

$87

$273

$318

$240

$222

$676

$526

Stock units granted (in shares)

122,000

410,000

75,000

366,000

1,195,000

211,000

Vesting period

'1 year

'4 years

Vesting percentage on each anniversary of the vesting start date of awards granted

100.00%

25.00%

100.00%

Contractual term

'10 years

Vesting percentage on the earlier of the first anniversary of the vesting start date and the date of the next annual meeting

100.00%

25.00%

Grant-date fair value (in dollars per share)

$1.05

$1.01

$0.71

Number of shares of common stock for which contingent right is established by restricted stock unit (in shares)

Estimated forfeiture rate (as a percent)

0.00%

Net_Loss_Per_Share_of_Common_S2

Net Loss Per Share of Common Stock (Details) (Stock units and stock options to purchase common stock)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Stock units and stock options to purchase common stock	'	'	'	'
Securities excluded from computation of diluted net income (loss) per share of common stock	'	'	'	'
Antidilutive securities (in shares)	277	787	567	580

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13	Aug. 31, 2013
Loss before income taxes	'	'	'	'	'
U.S. operations	($476)	($473)	($1,464)	($1,767)	'
Foreign operations	-5,945	-10,911	-17,735	-24,916	'
Loss before income taxes	-6,421	-11,384	-19,199	-26,683	'
Unrecognized tax benefits	$145	'	$145	'	$145

RelatedParty_Transactions_Deta

Related-Party Transactions (Details) (Majority owned subsidiary, USD $)	1 Months Ended
In Millions, unless otherwise specified	Apr. 30, 2013	31-May-14	Aug. 31, 2013
	item	31-May-14	Aug. 31, 2013
Majority owned subsidiary	'	'	'
Related-Party Transactions	'	'	'
Term of loan agreement entered into by subsidiary with its shareholder	'1 year	'	'
Loan agreement entered into by subsidiary with its shareholder	$0.20	'	'
Number of shareholders from whom loan was taken	1	'	'
Fixed interest rate bears by loan taken by subsidiary (as a percent)	'	3.00%	'
Amount due from related party	'	'	$0.20