XML 82 R34.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Net Income (Loss) Per Share of Common Stock (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2012
Net Income (Loss) Per Share of Common Stock |
Schedule of computation of the Company's basic and diluted net income (loss) per share of common stock |
|  | Years Ended August 31, |
--- | --- | --- | ---
|  | 2012 |  | 2011 |  | 2010 |
Numerator: |  |  |  |  |  |  |  |  |  |
Basic: |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to SemiLEDs stockholders |  | $ | (49,457 | ) | $ | (16,104 | ) | $ | 10,828 |
8% noncumulative dividends on convertible preferred stock |  |  | — |  |  | (1,532 | ) |  | (5,634 | )
Undistributed earnings allocated to convertible preferred stockholders |  |  | — |  |  | (1,538 | ) |  | (3,370 | )
Net income (loss) attributable to SemiLEDs common stockholders, basic |  | $ | (49,457 | ) | $ | (19,174 | ) | $ | 1,824 |
Diluted: |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to SemiLEDs common stockholders, basic |  | $ | (49,457 | ) | $ | (19,174 | ) | $ | 1,824 |
Undistributed earnings re-allocated to common stock |  |  | — |  |  | — |  |  | 78 |
Net income (loss) attributable to SemiLEDs common stockholders, diluted |  | $ | (49,457 | ) | $ | (19,174 | ) | $ | 1,902 |
Denominator: |  |  |  |  |  |  |  |  |  |
Basic: |  |  |  |  |  |  |  |  |  |
Shares used in computing net income (loss) per share attributable to SemiLEDs common stockholders, basic |  |  | 27,414 |  |  | 21,887 |  |  | 7,090 |
Diluted: |  |  |  |  |  |  |  |  |  |
Shares used in computing net income (loss) per share attributable to SemiLEDs common stockholders, basic |  |  | 27,414 |  |  | 21,887 |  |  | 7,090 |
Add: Weighted average effect of dilutive securities: |  |  |  |  |  |  |  |  |  |
Stock options |  |  | — |  |  | — |  |  | 633 |
Shares used in computing net income (loss) per share attributable to SemiLEDs common stockholders, diluted |  |  | 27,414 |  |  | 21,887 |  |  | 7,723 |
Net income (loss) per share attributable to SemiLEDs common stockholders: |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (1.80 | ) | $ | (0.88 | ) | $ | 0.26 |
Diluted |  | $ | (1.80 | ) | $ | (0.88 | ) | $ | 0.24 |
Schedule of securities excluded from the computation of diluted net income (loss) per share of common stock |
|  | Years Ended August 31, |
--- | --- | --- | ---
|  | 2012 |  | 2011 |  | 2010 |
Stock units and stock options to purchase common stock |  |  | 631 |  |  | 413 |  |  | — |
Common stock subject to repurchase |  |  | 1 |  |  | 3 |  |  | — |
Convertible preferred stock |  |  | — |  |  | — |  |  | 13,719 |

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration