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Business | 12 Months Ended
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Aug. 31, 2012
Business |
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1. Business Business—SemiLEDs Corporation ("SemiLEDs" or the "parent company") was incorporated in Delaware on January 4, 2005 and is a holding company for various wholly and majority owned subsidiaries and joint ventures. SemiLEDs and its subsidiaries (collectively, the "Company") develop, manufacture and sell high performance light emitting diodes ("LEDs"). The Company's core products are LED chips and LED components, but lighting products have also become an increasing important part of the Company's business. A portion of the Company's business conducted in the year ended August 31, 2012 consisted of the sale of contract manufactured LED components. The Company's customers are concentrated in a few select markets, including China, Taiwan, Russia and the United States. On December 8, 2010, SemiLEDs completed its initial public offering in the United States and sold 6,038 thousand new common shares. The Company's common shares are listed on the NASDAQ Global Select Market under the symbol "LEDS." As of August 31, 2012 and 2011, SemiLEDs had the following consolidated subsidiaries:
Subsidiaries |  | Main Activities |  | Jurisdiction of Incorporation |  | August 31, 2012 |  | August 31, 2011 |
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SemiLEDs Optoelectronics Co., Ltd. ("Taiwan SemiLEDs") |  | Research, development, manufacturing, marketing and sale of LED products, consisting primarily of LED chips and LED components |  | Taiwan |  |  | 100 | % |  | 100 | %
Helios Crew Corporation ("Helios Crew") |  | Sale of LED components through the Taiwan branch office |  | Delaware |  |  | 100 | % |  | 100 | %
SemiLEDs International Corporation Ltd. ("Hong Kong SemiLEDs") |  | Investment holding |  | Hong Kong |  |  | 100 | % |  | 100 | %
Silicon Base Development, Inc. ("SBDI") |  | Sale of LED components |  | Taiwan |  |  | 100 | % |  | 100 | %
Ning Xiang Technology Co., Ltd. ("Ning Xiang") |  | Research, development, manufacturing, marketing and sale of lighting fixtures and systems |  | Taiwan |  |  | 51 | % |  | 51 | %
Xuhe Guangdian Co., Ltd. ("Shenzhen SemiLEDs") |  | Sales and support services |  | China |  |  | 100 | % |  | — |
HB Lighting Co., Ltd. ("HB Lighting") |  | Sale of LED components |  | Taiwan |  |  | 100 | % |  | — |
The most significant of these consolidated subsidiaries is Taiwan SemiLEDs located in Hsinchu, Taiwan where a substantial portion of research, development, manufacturing, marketing and sales activities currently take place and where a substantial portion of the assets are held and located. In August 2011, the Company, through a wholly owned subsidiary, acquired 51% of the outstanding shares of Ning Xiang. The results of Ning Xiang are included in the Company's consolidated financial statements from the date of acquisition. In September 2011, the Company, through a wholly owned subsidiary, established Shenzhen SemiLEDs to conduct sales and to provide services to the Company's customers in China. In March 2012, the Company, through a wholly owned subsidiary, established HB Lighting to conduct sales of LED components in Taiwan. As of August 31, 2012, SemiLEDs had investments in unconsolidated joint ventures incorporated in China and Malaysia; see Note 5 for further details. The most significant of these investments in joint ventures is Xurui Guangdian Co., Ltd. ("China SemiLEDs"), in Foshan, Guangdong Province, China, which has been primarily engaged in the research, development, manufacturing and sale of LED chips in China.

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- Definition The entire disclosure for the nature of an entity's business, the major products or services it sells or provides and its principal markets, including the locations of those markets. If the entity operates in more than one business, the disclosure also indicates the relative importance of its operations in each business and the basis for the determination (for example, assets, revenues, or earnings). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 94-6 -Paragraph 10 -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
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