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 2021, ended May 31, 2021.

Revenue for the third quarter of fiscal 2021 increased to $1.4 million, compared to $1.2 million in the second quarter of fiscal 2021. GAAP net loss attributable to SemiLEDs stockholders for the third quarter of fiscal 2021 decreased to $64 thousand, or $(0.02) per diluted share, compared to a net loss of $255 thousand, or $(0.06) per diluted share, in the second quarter of fiscal 2021.

GAAP gross margin for the third quarter of fiscal 2021 increased to 46%, compared with gross margin for the second quarter of fiscal 2021 of 20%. Operating margin for the third quarter of fiscal 2021 decreased to negative 41%, compared with negative 42% for the second quarter of fiscal 2021. The Company’s cash and cash equivalents were $1.7 million at May 31, 2021, compared to $2.1 million at the end of the second quarter of fiscal 2021.

We are unable to forecast revenue for the fourth quarter ending August 31, 2021 at this time given the continuing uncertain impact of COVID-19 on the economy and the Company.

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, but not limited to, any statements about historical results that may suggest trends for SemiLEDs’ business; any statements of the plans, the potential impact of the COVID-19 pandemic on our business; 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,

2021

2021

ASSETS

CURRENT ASSETS:

Cash and cash equivalents

$

1,666

$

2,086

Restricted cash and cash equivalents

90

88

Accounts receivable (including related parties), net

1,067

800

Inventories

3,618

2,905

Prepaid expenses and other current assets

744

743

Total current assets

7,185

6,622

Property, plant and equipment, net

5,462

5,549

Operating lease right of use assets

1,676

1,672

Intangible assets, net

130

120

Investments in unconsolidated entities

1,015

992

Other assets

169

172

TOTAL ASSETS

$

15,637

$

15,127

LIABILITIES AND EQUITY

CURRENT LIABILITIES:

Current installments of long-term debt

$

5,125

$

5,023

Accounts payable

530

439

Advance receipt toward the convertible note

500

500

Accrued expenses and other current liabilities

2,836

2,483

Operating lease liabilities, current

688

611

Liabilities held for sale

114

126

Total current liabilities

9,793

9,182

Long-term debt, excluding current installments

2,710

2,777

Operating lease liabilities, less current portion

1,562

1,546

Total liabilities

14,065

13,505

Commitments and contingencies

EQUITY:

SemiLEDs stockholders’ equity

Common stock

Additional paid-in capital

177,361

177,313

Accumulated other comprehensive income

3,543

3,585

Accumulated deficit

(179,376

)

(179,312

)

Total SemiLEDs stockholders’ equity

1,528

1,586

Noncontrolling interests

44

36

Total equity

1,572

1,622

TOTAL LIABILITIES AND EQUITY

$

15,637

$

15,127

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,

February 28,

2021

2021

Revenues, net

$

1,439

$

1,206

Cost of revenues

775

965

Gross profit

664

241

Operating expenses:

Research and development

528

288

Selling, general and administrative

730

667

Gain on disposals of long-lived assets

(2

)

(207

)

Total operating expenses

1,256

748

Loss from operations

(592

)

(507

)

Other income (expenses):

Interest expenses, net

(94

)

(92

)

Other income, net

474

307

Foreign currency transaction gain, net

155

38

Total other income, net

535

253

Loss before income taxes

(57

)

(254

)

Income tax expense

Net loss

(57

)

(254

)

Less: Net gain attributable to noncontrolling interests

7

1

Net loss attributable to SemiLEDs stockholders

$

(64

)

$

(255

)

Net loss per share attributable to SemiLEDs stockholders:

Basic and diluted

$

(0.02

)

$

(0.06

)

Shares used in computing net loss per share attributable to SemiLEDs stockholders:

Basic and diluted

4,060

4,033