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Financial statements

SemiLEDs Corp financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data SemiLEDs Corp files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue10.19.217.55.96.074.747.055.985.1843
Cost of revenue15.19.137.935.454.483.75.654.974.1340.6
Gross profit-4.940.08-0.440.451.591.031.41.011.052.43
Research and development2.030.850.961.611.541.621.481.351.161.15
Selling, general and administrative4.773.713.182.792.813.613.313.062.892.87
Operating expenses15.74.413.244.123.684.954.64.4144.03
Operating income-20.6-4.33-3.67-3.67-2.09-3.92-3.2-3.4-2.95-1.6
Other non-operating income-0.70.220.690.11.541.060.470.710.920.47
Pre-tax income-21.3-4.1-2.98-3.57-0.55-2.86-2.73-2.69-2.03-1.13
Net income to minority interests-0.03-0.01-0-0.010.020.01
Net income-21.3-4.09-2.98-3.57-0.54-2.85-2.74-2.69-2.04-1.13
EBITDA-15.1-3.23-2.68-2.57-1.24-3.02-2.26-2.4-2.34-0.88
EPS, basic-19.33-3.09-2.24-1.00-0.15-0.68-0.61-0.55-0.32-0.15
EPS, diluted-19.33-3.09-2.24-1.00-0.15-0.68-0.61-0.55-0.32-0.15
Shares, basic (weighted)1.11.331.333.583.924.184.524.886.327.72
Shares, diluted (weighted)1.11.331.333.583.924.184.524.886.327.72

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents6.033.583.421.362.834.834.272.571.672.59
Receivables0.91.110.280.71.330.870.880.790.423.59
Inventory4.072.951.822.082.483.943.784.023.574.78
Other current assets0.640.410.340.460.780.330.120.130.220.35
Total current assets11.68.045.864.637.5110.19.147.595.8811.3
Property, plant and equipment8.818.287.215.885.655.244.143.232.82.71
Lease right-of-use assets0.21.641.581.371.091.14
Intangible assets0.040.10.10.090.090.130.10.10.090.1
Other non-current assets0.370.260.160.170.190.170.170.190.310.27
Total assets22.217.714.311.714.618.216.113.511.115.6
Accounts payable1.331.150.890.680.540.750.290.440.145.03
Accrued liabilities2.765.485.512.342.652.782.72.712.943.78
Short-term debt0.310.340.340.44.755.115.065.042.851.27
Total current liabilities4.97.467.233.9299.519.269.77.0211.4
Long-term debt2.62.392.015.952.912.571.871.330.870.43
Lease liabilities0.111.541.441.2311
Other non-current liabilities3.1
Total liabilities10.69.859.259.871213.612.612.38.8912.8
Total debt2.912.732.356.357.667.686.936.373.721.71
Paid-in capital175175176176177182184184187189
Retained earnings-167-171-174-178-178-181-184-187-189-190
Other comprehensive income3.43.73.733.753.653.543.73.553.553.65
Shareholders' equity11.67.8251.742.524.593.451.152.22.78
Minority interests0.040.050.050.040.050.040.05
Total equity11.67.8251.792.574.633.51.192.252.78
Total liabilities and equity22.217.714.311.714.618.216.113.511.115.6
Shares outstanding1.321.331.333.594.014.464.834.947.218.26

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income-21.3-4.1-2.98-3.57-0.55-2.86-2.73-2.69-2.03-1.13
Depreciation and amortization5.531.111.090.840.90.9410.610.72
Stock-based compensation0.380.030.140.150.10.190.460.520.280.09
Change in receivables1.04-0.20.8-0.430.020.160.17-0.150.46-3.21
Change in inventory0.38-0.210.39-0.99-0.99-1.97-0.94-1.010.03-1.47
Change in payables-0.09-0.19-0.08-0.19-0.140.18-0.390.16-0.294.99
Cash from operations-3.44-2.11-1.18-3.55-1-1.74-1.51-0.98-0.372.21
Capital expenditures-0.82-0.15-0.34-0.13-0.27-0.12-0.28-0.2-0.12-0.57
Sales and maturities of investments0.06
Cash from investing-0.540.031.21-2.630.520.16-0.11-0.32-0.1-0.6
Debt issued0.56.392
Debt repaid-1.07-0.32-0.33-2.33-0.28-0.17-0.48-0.46-0.45-0.48
Stock issued2.890.74.181
Cash from financing5.32-0.37-0.334.052.423.990.49-0.46-0.45-0.62
Exchange rate effect-00.130.08-0.33-0.40.560.050.01-0.07
Net change in cash1.22-2.45-0.16-2.041.542.02-0.58-1.71-0.90.93
Free cash flow-4.26-2.26-1.52-3.67-1.27-1.86-1.79-1.18-0.491.64
Interest paid0.060.050.040.040.050.370.370.370.290.17
Income taxes paid00

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to May 31, 2026; growth uses fiscal years. Valuation uses the share price of $2.24 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin10.5%Gross profit / revenue.
Operating margin-5.5%Operating income / revenue.
EBITDA margin-2.7%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-3.9%Pre-tax income / revenue.
Net margin-3.9%Net income / revenue.
FCF margin14.9%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin15.5%Cash from operations / revenue.
Return on equity (ROE)-33.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-5.8%Net income / average total assets.
R&D / revenue5.2%Research and development expense / revenue.
SG&A / revenue10.8%Selling, general and administrative expense / revenue.
Stock-based pay / revenue0.5%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.6%Capital expenditures / revenue.
D&A / revenue2.8%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y729.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y82.7%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y47.9%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y130.9%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y20.3%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y8.9%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y26.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-7.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y2.0%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y40.0%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-1.0%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y1.4%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y22.2%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y19.5%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y14.5%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.03xCurrent assets / current liabilities.
Quick ratio0.61x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.44x(Cash + short-term investments) / current liabilities.
Debt / equity0.43xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets7.6%Total debt / total assets.
Liabilities / assets82.4%Total liabilities / total assets.
Net debt-$4.6MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$383.0KCurrent assets - current liabilities.
Goodwill and intangibles / assets0.6%(Goodwill + intangible assets) / total assets.
Tangible book value$3.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.48xRevenue / average total assets.
Fixed asset turnover11.5xRevenue / average property, plant and equipment.
Inventory turnover4.90xCost of revenue / average inventory.
Days inventory74 days365 x average inventory / cost of revenue.
Receivables turnover11.8xRevenue / average receivables.
Days sales outstanding31 days365 x average receivables / revenue.
Days payables77 days365 x average accounts payable / cost of revenue.
Cash conversion cycle29 daysDays inventory + days sales outstanding - days payables.
Capex / operating cash flow3.8%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.12Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$3.14Revenue / diluted weighted shares.
FCF per share$0.47Free cash flow / diluted weighted shares.
Operating cash flow per share$0.49Cash from operations / diluted weighted shares.
Book value per share$0.37Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.36Tangible book value / shares outstanding.
Cash per share$0.72(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$18.5MShare price x shares outstanding.
Enterprise value$13.9MMarket cap + total debt - cash - short-term investments.
P/S0.71xMarket cap / revenue.
P/B6.02xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book6.23xMarket cap / tangible book value, when positive.
P/FCF4.79xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF4.61xMarket cap / cash from operations, when positive.
EV/Sales0.54xEnterprise value / revenue.
EV/FCF3.59xEnterprise value / free cash flow, when both are positive.
FCF yield20.9%Free cash flow / market cap.
Earnings yield-5.5%Net income / market cap (the inverse of P/E).
What was SemiLEDs Corp's revenue in fiscal 2025?

SemiLEDs Corp reported revenue of $43.0M for fiscal 2025, 729.8% higher than the year before.

Was SemiLEDs Corp profitable in fiscal 2025?

No. It reported a net loss of $1.1M.

How much free cash flow did SemiLEDs Corp generate in fiscal 2025?

Cash from operations of $2.2M minus capital expenditures of $569.0K left free cash flow of $1.6M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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