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Condensed Parent Company Only Financial Statements (Details) (USD $) In Thousands, unless otherwise specified | Aug. 31, 2012 | Aug. 31, 2011 | Aug. 31, 2010 | Aug. 31, 2009
--- | --- | --- | --- | ---
ASSETS |  |  |  |
Cash and cash equivalents | $ 47,228 | $ 83,619 | $ 13,520 | $ 13,715
Prepaid expenses and other current assets | 1,130 | 1,542 |  |
Intangible assets, net | 1,552 | 1,853 |  |
Investments in unconsolidated entities | 1,821 | 15,579 |  |
TOTAL ASSETS | 127,534 | 178,326 |  |
LIABILITIES AND EQUITY |  |  |  |
Accrued expenses and other current liabilities | 4,969 | 7,361 |  |
Total equity | 107,818 | 156,378 |  |
TOTAL LIABILITIES AND EQUITY | 127,534 | 178,326 |  |
SemiLEDs |  |  |  |
ASSETS |  |  |  |
Cash and cash equivalents | 18,744 | 75,348 | 577 | 126
Prepaid expenses and other current assets | 3,367 | 1,276 |  |
Intangible assets, net | 73 | 79 |  |
Investments in subsidiaries | 87,509 | 65,710 |  |
Investments in unconsolidated entities | 714 | 14,148 |  |
TOTAL ASSETS | 110,407 | 156,561 |  |
LIABILITIES AND EQUITY |  |  |  |
Accrued expenses and other current liabilities | 2,589 | 183 |  |
Total equity | 107,818 | 156,378 |  |
TOTAL LIABILITIES AND EQUITY | $ 110,407 | $ 156,561 |  |

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