XML 25 R33.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stock-based Compensation (Tables)

12 Months Ended

Aug. 31, 2012

Stock-based Compensation

Schedule of total employee stock-based compensation expense recognized in the consolidated statements of operations

		Years Ended August 31,
		2012			2011			2010
Stock options and stock units to employees		$	1,921		$	862		$	131
Stock units to directors			578			823			—
Stock options to nonemployees			6			(27	)		54
Other stock-based compensation activity			111			127			62
		$	2,616		$	1,785		$	247

Summary of weighted-average assumptions for grants of options used for estimating the fair value of each employee stock option

		Years Ended August 31,
		2012			2011			2010
Dividend rate			—			0	%		0	%
Risk-free interest rate			—			2.2	%		2.7	%
Expected term (in years)			—			6.3			6.2
Expected volatility			—			48.1	%		69.3	%

Summary of the option activity and changes under the 2005 Plan and 2010 Plan

		Number of Stock Options Outstanding			Weighted- Average Exercise Price			Weighted- Average Remaining Contractual Life (Years)			Aggregate Intrinsic Value
		(In thousands)									(In thousands)
Outstanding—September 1, 2009			950		$	0.56			7.6		$	41
Granted			138			1.68
Forfeited			(25	)		0.84
Exercised			(556	)		0.42
Outstanding—August 31, 2010			507			1.12			8.1			4,766
Granted			453			14.31
Forfeited			(85	)		6.95
Exercised			(100	)		0.78
Outstanding—August 31, 2011			775			8.20			8.5			1,456
Granted			—			—
Forfeited			(118	)		11.64
Exercised			(81	)		0.86
Outstanding—August 31, 2012			576		$	8.54			7.6		$	263
Vested and expected to vest—August 31, 2012			521		$	8.23			7.5		$	257
Exercisable—August 31, 2012			235		$	5.74			6.8		$	173

Summary of additional information regarding the Company's stock options outstanding and vested

 Additional information regarding the Company's stock options outstanding and vested as of August 31, 2012 is summarized below:

		Options Outstanding									Options Exercisable
Exercise Prices		Number			Weighted- Average Remaining Contractual Term (Years)			Weighted- Average Exercise Price per Share			Number			Weighted- Average Exercise Price per Share
		(In thousands)									(In thousands)
$0.21 - $0.42			15			3.3		$	0.30			15		$	0.30
$0.84 - $4.89			264			6.9			1.74			141			1.27
$6.08 - $15.61			97			8.7			6.82			28			7.12
$19.00 - $19.00			200			8.3			19.00			51			19.00
$0.21 - $19.00			576			7.6		$	8.54			235		$	5.74

Summary of the restricted stock unit awards outstanding and changes under the 2010 Plan

		Number of Stock Units Outstanding			Weighted- Average Grant Date Fair Value
		(In thousands)
Outstanding—September 1, 2010			—		$	—
Granted			346			17.17
Vested			—			—
Forfeited			(29	)		19.00
Outstanding—August 31, 2011			317			17.00
Granted			860			3.46
Vested			(127	)		18.10
Forfeited			(120	)		10.67
Outstanding—August 31, 2012			930		$	5.15

Employees

Stock-based Compensation

Schedule of total employee stock-based compensation expense recognized in the consolidated statements of operations

		Years Ended August 31,
		2012			2011			2010
Cost of revenues		$	952		$	523		$	52
Research and development			366			184			33
Selling, general and administrative			603			155			46
		$	1,921		$	862		$	131

X

- Definition

Tabular disclosure of the equity-based compensation costs by awardee grouping.

+ References

No definition available.

+ Details

Name:	leds_ScheduleOfEmployeeServiceShareBasedCompensationRecognizedPeriodCostsByAwardeesTableTextBlock
Namespace Prefix:	leds_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph g(1)

-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.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-Subparagraph b

-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.



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.F)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-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.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph f

-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_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration