SemiLEDS Corporation (LEDS) - Net Assets

Latest as of February 2026: $1.50 Million USD

Based on the latest financial reports, SemiLEDS Corporation (LEDS) has net assets worth $1.50 Million USD as of February 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($16.26 Million) and total liabilities ($14.76 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check LEDS goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric	Value
Current Net Assets	$1.50 Million
% of Total Assets	9.25%
Annual Growth Rate	-14.45%
5-Year Change	-39.9%
10-Year Change	-76.12%
Growth Volatility	57.03

SemiLEDS Corporation - Net Assets Trend (2008–2025)

This chart illustrates how SemiLEDS Corporation's net assets have evolved over time, based on quarterly financial data. See SemiLEDS Corporation (LEDS) liquidity interval to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for SemiLEDS Corporation (2008–2025)

The table below shows the annual net assets of SemiLEDS Corporation from 2008 to 2025. For live valuation and market cap data, see SemiLEDS Corporation market capitalisation.

Year	Net Assets	Change
2025-08-31	$2.78 Million	+23.61%
2024-08-31	$2.25 Million	+88.36%
2023-08-31	$1.19 Million	-65.87%
2022-08-31	$3.50 Million	-24.38%
2021-08-31	$4.63 Million	+80.14%
2020-08-31	$2.57 Million	+43.62%
2019-08-31	$1.79 Million	-64.26%
2018-08-31	$5.00 Million	-36.00%
2017-08-31	$7.82 Million	-32.86%
2016-08-31	$11.64 Million	-60.36%
2015-08-31	$29.37 Million	-33.09%
2014-08-31	$43.89 Million	-33.99%
2013-08-31	$66.49 Million	-38.91%
2012-08-31	$108.85 Million	-31.09%
2011-08-31	$157.95 Million	+121.84%
2010-08-31	$71.20 Million	+61.83%
2009-08-31	$44.00 Million	+11.41%
2008-08-31	$39.49 Million	--

Equity Component Analysis

This analysis shows how different components contribute to SemiLEDS Corporation's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have decreased by 18380600000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (August 2025)

Component	Amount	Percentage
Other Comprehensive Income	$3.65 Million	131.37%
Other Components	$188.94 Million	6796.37%
Total Equity	$2.78 Million	100.00%

SemiLEDS Corporation Competitors by Market Cap

The table below lists competitors of SemiLEDS Corporation ranked by their market capitalization.

Company	Market Cap
Observe Medical Asa OL:OBSRV	$15.04 Million
Elbit Imaging Ltd TA:EMITF	$15.04 Million
Nanollose Ltd AU:NC6	$15.05 Million
Havsfrun Investment AB (publ) ST:HAV-B	$15.05 Million
FUTURE GAMING GRP INTL AB F:6L50	$15.03 Million
Société Hôtelière et Immobilière de Nice S.A. PA:MLHIN	$15.02 Million
TryHard Holdings Limited Ordinary Shares NASDAQ:THH	$15.01 Million
Menteng Heritage Realty Tbk PT JK:HRME	$15.01 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in SemiLEDS Corporation's equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 2,201,000 to 2,780,000, a change of 579,000 (26.3%).
Net loss of 1,130,000 reduced equity.
Other comprehensive income increased equity by 107,000.
Other factors increased equity by 1,602,000.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	$-1.13 Million	-40.65%
Other Comprehensive Income	$107.00K	+3.85%
Other Changes	$1.60 Million	+57.63%
Total Change	$-	26.31%

Book Value vs Market Value Analysis

This analysis compares SemiLEDS Corporation's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 5.17x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has increased from 0.20x to 5.17x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2008-08-31	$9.49	$1.86	x
2009-08-31	$10.57	$1.86	x
2010-08-31	$17.11	$1.86	x
2011-08-31	$71.45	$1.86	x
2012-08-31	$39.33	$1.86	x
2013-08-31	$24.07	$1.86	x
2014-08-31	$15.60	$1.86	x
2015-08-31	$10.20	$1.86	x
2016-08-31	$3.95	$1.86	x
2017-08-31	$2.21	$1.86	x
2018-08-31	$1.41	$1.86	x
2019-08-31	$0.49	$1.86	x
2020-08-31	$0.64	$1.86	x
2021-08-31	$1.10	$1.86	x
2022-08-31	$0.76	$1.86	x
2023-08-31	$0.24	$1.86	x
2024-08-31	$0.35	$1.86	x
2025-08-31	$0.36	$1.86	x

Capital Efficiency Dashboard

This dashboard shows how efficiently SemiLEDS Corporation utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): -40.65%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -2.63%
• Asset Turnover: 2.76x
• Equity Multiplier: 5.61x
Recent ROE (-40.65%) is above the historical average (-69.35%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2008	-2.06%	-5.52%	0.34x	1.11x	$-4.76 Million
2009	-8.39%	-31.97%	0.23x	1.15x	$-8.09 Million
2010	15.21%	30.28%	0.43x	1.18x	$3.71 Million
2011	-10.30%	-47.50%	0.19x	1.14x	$-31.74 Million
2012	-45.87%	-168.80%	0.23x	1.18x	$-60.24 Million
2013	-65.73%	-243.36%	0.21x	1.29x	$-50.38 Million
2014	-55.74%	-169.01%	0.25x	1.31x	$-28.87 Million
2015	-45.31%	-93.98%	0.37x	1.31x	$-16.20 Million
2016	-183.36%	-209.81%	0.46x	1.92x	$-22.44 Million
2017	-52.33%	-44.40%	0.52x	2.26x	$-4.87 Million
2018	-59.58%	-39.77%	0.53x	2.85x	$-3.48 Million
2019	-204.77%	-60.40%	0.51x	6.70x	$-3.74 Million
2020	-21.57%	-8.97%	0.42x	5.78x	$-796.20K
2021	-62.15%	-60.21%	0.26x	3.98x	$-3.31 Million
2022	-79.47%	-38.92%	0.44x	4.65x	$-3.09 Million
2023	-233.71%	-44.99%	0.44x	11.69x	$-2.81 Million
2024	-92.50%	-39.28%	0.47x	5.06x	$-2.26 Million
2025	-40.65%	-2.63%	2.76x	5.61x	$-1.41 Million

Industry Comparison

This section compares SemiLEDS Corporation's net assets metrics with peer companies in the Semiconductors industry.

Industry Context

Industry: Semiconductors
Average net assets among peers: $8,703,311,242
Average return on equity (ROE) among peers: -31.43%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
SemiLEDS Corporation (LEDS)	$1.50 Million	-2.06%	9.81x	$15.03 Million
Analog Devices Inc (ADI)	$363.40 Million	7.68%	0.25x	$202.34 Billion
Arteris Inc (AIP)	$-6.30 Million	0.00%	0.00x	$1.57 Billion
Astera Labs, Inc. (ALAB)	$964.80 Million	-8.65%	0.09x	$58.57 Billion
Allegro Microsystems Inc (ALGM)	$586.87 Million	3.06%	0.27x	$8.93 Billion
Aeluma, Inc (ALMU)	$6.11 Million	-88.04%	0.17x	$440.58 Million
Ambiq Micro, Inc. (AMBQ)	$85.75 Million	-46.25%	0.22x	$524.36 Million
Advanced Micro Devices Inc (AMD)	$187.00 Million	-215.51%	19.14x	$742.23 Billion
Alpha and Omega Semiconductor Ltd (AOSL)	$891.61 Million	-1.24%	0.28x	$1.13 Billion
Arm Holdings plc American Depositary Shares (ARM)	$6.84 Billion	11.58%	0.31x	$221.23 Billion
ASE Industrial Holding Co Ltd ADR (ASX)	$77.11 Billion	23.11%	0.78x	$51.18 Billion

About SemiLEDS Corporation

NASDAQ:LEDS USA Semiconductors

Market Cap

$15.36 Million

Market Cap Rank

#26014 Global

#5386 in USA

Share Price

$1.86

Change (1 day)

+0.54%

52-Week Range

$1.07 - $3.30

All Time High

$25.83