Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	May 31, 2013	Aug. 31, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 41,367	$ 47,228
Short-term investments		8,831
Accounts receivable, net of allowance for doubtful accounts of $1,364 and $577 as of May 31, 2013 and August 31, 2012, respectively	2,541	4,759
Accounts receivable from related parties, net of allowance for doubtful accounts of $1,388 and $1,405 as of May 31, 2013 and August 31, 2012, respectively	83	157
Inventories	9,511	13,016
Prepaid expenses and other current assets	1,305	1,130
Total current assets	54,807	75,121
Property, plant and equipment, net	41,904	46,642
Intangible assets, net	705	1,552
Goodwill		1,072
Investments in unconsolidated entities	2,357	1,821
Other assets	1,363	1,326
TOTAL ASSETS	101,136	127,534
CURRENT LIABILITIES:
Notes payable to banks		1,585
Current installments of long-term debt	1,917	967
Accounts payable	4,581	5,768
Accrued expenses and other current liabilities	4,383	4,969
Deferred income, current portion	51	51
Total current liabilities	10,932	13,340
Long-term debt, excluding current installments	5,922	4,953
Deferred income, net of current portion	352	390
Total liabilities	17,206	18,683
Commitments and contingencies (Note 6)
SemiLEDs stockholders' equity
Common stock, $0.0000056 par value-32,143 shares authorized; 27,752 shares and 27,470 shares issued and outstanding as of May 31, 2013 and August 31, 2012, respectively
Additional paid-in capital	168,591	167,070
Accumulated other comprehensive income	5,565	5,179
Accumulated deficit	(90,298)	(64,431)
Total SemiLEDs stockholders' equity	83,858	107,818
Noncontrolling interests	72	1,033
Total equity	83,930	108,851
TOTAL LIABILITIES AND EQUITY	$ 101,136	$ 127,534