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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

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- 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.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations.

+ References

No definition available.

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