Summary of Significant Accounting Policies (Tables)

12 Months Ended

Aug. 31, 2016

Schedule of cash and cash equivalents by location

As of August 31, 2016 and 2015, cash and cash equivalents of the Company consisted of the following (in thousands):

	August 31,
Cash and Cash Equivalents  by Location	2016		2015
United States;
Denominated in U.S. dollars	$	945	$	887
Taiwan;
Denominated in U.S. dollars		3,580		1,716
Denominated in New Taiwan dollars		738		1,067
Denominated in other currencies		481		344
China (including Hong Kong);
Denominated in U.S. dollars		8		262
Denominated in Renminbi		277		531
Denominated in H.K. dollars		1		1
Total cash and cash equivalents	$	6,030	$	4,808

Schedule of cash and cash equivalents

As of August 31, 2016 and 2015, cash and cash equivalents of the Company consist of the following (in thousands):

	August 31,
Cash and Cash Equivalents	2016		2015
Cash;
Cash and demand deposits	$	6,013	$	4,790
Cash equivalents;
Money market funds		17		18
Total cash and cash equivalents	$	6,030	$	4,808

Schedule of estimated useful lives of property, plant and equipment

Buildings and improvements	5 to 20	years
Machinery and equipment	1 to 10	years
Leasehold improvements	2 to 15	years
Other equipment	2 to 6	years

Schedule of estimated useful lives of finite-lived intangible assets

Patents and trademarks	5 to 25	years
Acquired technology	4 to 5	years

Schedule of effect of transactions with noncontrolling interests on equity attributable to stockholders

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

	Years Ended
	August 31, 2015
Net loss attributable to SemiLEDs stockholders	$	(13,274)
Transfers to noncontrolling interests:
Decrease in SemiLEDs additional paid in capital for purchase of common shares in Ning Xiang		(125)
Change from net loss attributable to SemiLEDs stockholders and transfer to noncontrolling interests	$	(13,399)

Accounts receivable | Customer concentration

Schedule of customers accounting for 10% or more

	August 31,
Customers	2016		2015
Customer A	37	%	35	%
Customer B	24	%	9	%

Revenues | Customer concentration

Schedule of customers accounting for 10% or more

The customers accounted for 10% or more of the Company’s total net revenues for the years ended August 31, 2016 and 2015, as follows (in thousands, except percentages):

	Years Ended August 31,
	2016				2015
			% of				% of
Customers	Amount		Revenues		Amount		Revenues
Customer A	$	2,334	23	%	$	2,923	21	%
Customer B		1,100	11	%		749	5	%
Customer C		—	—			1,544	11	%