LEDS SemiLEDs Corp

Nasdaq Semiconductors & Related Devices CIK: 0001333822
AI RATING
STRONG_SELL
88% Confidence

Investment Thesis

SemiLEDs is a functionally insolvent semiconductor manufacturer with flat revenue, minimal gross margins (0.7%), and operating losses consuming half its revenue base. Despite positive free cash flow, the company's depleted equity base ($1.5M on $16.3M assets), working capital deficit, and complete absence of profitability recovery signals indicate existential financial distress.

Strengths

  • + Positive free cash flow of $1.5M provides short-term runway
  • + Cash balance of $4.0M offers liquidity buffer for operations
  • + Low absolute debt burden ($193K long-term debt) limits creditor pressure

Risks

  • ! Revenue stagnation (0% YoY growth) in semiconductor sector indicates loss of market competitiveness
  • ! Gross margin of 0.7% indicates fundamental business model failure - unable to generate profit on sales
  • ! Stockholders' equity of only $1.5M represents 9% of assets; company is functionally insolvent with minimal equity cushion
  • ! Operating losses of -$1.9M on $3.6M revenue signal unsustainable cost structure
  • ! Current ratio of 0.91x indicates working capital deficit and near-term liquidity pressure
  • ! Zero insider buying activity in 90 days suggests management lacks confidence in recovery

Key Metrics to Watch

Financial Metrics

Revenue
3.6M
Net Income
-1.3M
EPS (Diluted)
$-0.16
Free Cash Flow
1.5M
Total Assets
16.3M
Cash
4.0M

Profitability Ratios

Gross Margin 0.7%
Operating Margin -51.1%
Net Margin -37.0%
ROE -89.4%
ROA -8.3%
FCF Margin 41.8%

Balance Sheet & Liquidity

Current Ratio
0.91x
Quick Ratio
0.55x
Debt/Equity
0.13x
Debt/Assets
90.8%
Interest Coverage
N/A
Long-term Debt
193.0K
Disclaimer: This analysis is generated by AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-04-29T12:59:14.355445 | Data as of: 2026-02-28 | Powered by Claude AI