Summary of Significant Accounting Policies (Tables)

6 Months Ended

Feb. 28, 2014

As of February 28, 2014 and August 31, 2013, cash and cash equivalents of the Company consisted of the following (in thousands):

Cash and Cash Equivalents by Location	February 28, 2014		August 31, 2013
United States:
Denominated in U.S. dollars	$	7,977	$	18,631
Taiwan:
Denominated in U.S. dollars	11,930		16,158
Denominated in New Taiwan dollars	851		445
Denominated in other currencies	218		264
China (including Hong Kong):
Denominated in U.S. dollars	262		345
Denominated in Renminbi	272		428
Denominated in H.K. dollars	1		1
Total cash and cash equivalents	$	21,511	$	36,272

Transactions with noncontrolling interests had the following effect on equity attributable to SemiLEDs stockholders (in thousands):

	Three Months Ended February 28, 2014			Six Months Ended February 28, 2014
Net loss attributable to SemiLEDs stockholders	$	(6,409	)	$	(12,701	)
Transfers to noncontrolling interests:
Decrease in SemiLEDs additional paid in capital for purchase of common shares in Ning Xiang	—			(142		)
Change from net loss attributable to SemiLEDs stockholders and transfer to noncontrolling interests	$	(6,409	)	$	(12,843	)