--- title: "SemiLEDs Reports Third Quarter Fiscal Year 2026 Financial Results | LEDS Stock News" type: "News" locale: "en" url: "https://longbridge.com/en/news/292596017.md" description: "SemiLEDs reported Q3 FY2026 revenue of $9.1 million, up from $1.1 million in Q2, driven by increased equipment buy-sell orders. GAAP net income turned positive at $1.5 million ($0.18 per diluted share), compared to a $603 thousand loss in the prior quarter. Gross margin improved to 27% from 1%, and operating margin rose to 16% from -79%. Cash reserves grew to $6.0 million. The company anticipates continued buy-sell orders in Q4." datetime: "2026-07-14T01:00:00.000Z" locales: - [zh-CN](https://longbridge.com/zh-CN/news/292596017.md) - [en](https://longbridge.com/en/news/292596017.md) - [zh-HK](https://longbridge.com/zh-HK/news/292596017.md) --- # SemiLEDs Reports Third Quarter Fiscal Year 2026 Financial Results | LEDS Stock News See more from StockTitan in Google Search and AI answers.Adds StockTitan as a preferred source · opens Google Add on Google HSINCHU, Taiwan--(BUSINESS WIRE)--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 third quarter of fiscal year 2026, ended May 31, 2026. Revenue for the third quarter of fiscal 2026 was $9.1 million, compared to $1.1 million in the second quarter of fiscal 2026. GAAP net income attributable to SemiLEDs stockholders for the third quarter of fiscal 2026 was $1.5 million, or $0.18 per diluted share, compared to a net loss of $603 thousand, or $(0.07) per diluted share, in the second quarter of fiscal 2026. GAAP gross margin for the third quarter of fiscal 2026 was 27%, compared to 1% for the second quarter of fiscal 2026. Operating margin for the third quarter of fiscal 2026 was 16%, compared with negative 79% for the second quarter of fiscal 2026. The Company’s cash and cash equivalents were $6.0 million at May 31, 2026, compared to $4.0 million at the end of the second quarter of fiscal 2026. Our revenue was higher in the third quarter of fiscal 2026 compared to the second quarter of fiscal 2026, due to the increase of buy-sell purchase orders of equipment. We anticipate more buy-sell purchase orders in the fourth quarter of fiscal 2026. **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 regarding the expectation of buy-sell orders in the second half of fiscal 2026; 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. **SEMILEDS CORPORATION AND SUBSIDIARIES** **Unaudited Condensed Consolidated Balance Sheets** **(In thousands of U.S. dollars)** **May 31,** **February 28,** **2026** **2026** **ASSETS** CURRENT ASSETS: Cash and cash equivalents $ 5,978 $ 3,978 Accounts receivable (including related parties), net 2,193 1,649 Inventories, net 4,739 4,885 Prepaid expenses and other current assets 960 1,937 Total current assets 13,870 12,449 Property, plant and equipment, net 2,263 2,353 Operating lease right of use assets 1,007 1,047 Intangible assets, net 106 110 Investments in unconsolidated entities 47 49 Other assets 250 252 TOTAL ASSETS $ 17,543 $ 16,260 **LIABILITIES AND EQUITY** CURRENT LIABILITIES: Current installments of long-term debt $ 1,262 $ 1,265 Accounts payable 4,874 2,157 Accrued expenses and other current liabilities 6,057 8,924 Other payable to related parties 1,187 1,170 Operating lease liabilities, current portion 107 127 Total current liabilities 13,487 13,643 Long-term debt, excluding current installments 77 193 Operating lease liabilities, less current portion 900 920 Total liabilities 14,464 14,756 Commitments and contingencies SHAREHOLDERS‘ EQUITY: Common stock — — Additional paid-in capital 189,063 189,020 Accumulated other comprehensive income 3,649 3,640 Accumulated deficit (189,633 ) (191,156 ) Total shareholders' equity 3,079 1,504 TOTAL LIABILITIES AND EQUITY $ 17,543 $ 16,260 **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** **May 31, 2026** **February 28, 2026** Revenues, net $ 9,074 $ 1,064 Cost of revenues 6,614 1,058 Gross profit 2,460 6 Operating expenses: Research and development 363 276 Selling, general and administrative 681 575 Gain on disposals of long-lived assets, net 1 — Total operating expenses 1,045 851 Income (loss) from operations 1,415 (845 ) Other income (expenses): Investment loss from unconsolidated entities (2 ) (6 ) Interest expenses, net (10 ) (22 ) Other income, net 270 275 Foreign currency transaction (loss) gain, net (150 ) (5 ) Total other income, net 108 242 Income (loss) before income taxes 1,523 (603 ) Income tax expense — — Net income (loss) $ 1,523 $ (603 ) Net income (loss) per share Basic and diluted $ 0.18 $ (0.07 ) Weighted average number of ordinary shares outstanding Basic and diluted 8,264 8,225 View source version on businesswire.com: https://www.businesswire.com/news/home/20260714211337/en/ Christopher Lee Chief Financial Officer SemiLEDs Corporation +886-37-586788 investor@semileds.com Source: SemiLEDs Corporation ### Related Stocks - [LEDS.US](https://longbridge.com/en/quote/LEDS.US.md) ## Related News & Research - [SemiLEDs GAAP EPS of $0.18, revenue of $9.07M](https://longbridge.com/en/news/292596977.md) - [Sell the Rip, Buy the Dip?](https://longbridge.com/en/news/292188995.md) - [Mylan to sell up to $363 million stake in India's Biocon, term sheet shows](https://longbridge.com/en/news/292497949.md) - [ZAWYA: Bahrain: Al Salam Bank and Procural launch strategic collaboration](https://longbridge.com/en/news/292156383.md) - [ZAWYA: Saudi Arabia's Al Rasheed to acquire 50% stake in Taif Shipping for $24.6mln](https://longbridge.com/en/news/292434368.md)