SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Aug. 31, 2024

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

SEMILEDS CORPORATION

SCHEDULE II— VALUATION AND QUALIFYING ACCOUNTS

	Years Ended
	August 31,
	2024		2023
	(In thousands)
Allowance for Doubtful Accounts (Including Related Parties):
Beginning balance	$	173	$	306
Charged to bad debt expense		—		—
Write-downs charged against the allowance
Effect of exchange rate changes		—		(133	)
Ending balance	$	173	$	173

	Years Ended
	August 31,
	2024			2023
	(In thousands)
Valuation Allowance for Deferred Tax Assets:
Beginning balance	$	23,777		$	22,510
Charged to income tax expense		4,904			8,454
Net operating loss carryforward expired		(10,189	)		(9,255	)
Effect of exchange rate changes		956			2,068
Ending balance	$	19,448		$	23,777