Summary of Significant Accounting Policies (Tables)

12 Months Ended

Aug. 31, 2017

Schedule of cash and cash equivalents by location

As of August 31, 2017 and 2016, cash and cash equivalents of the Company consisted of the following (in thousands):

	August 31,
Cash and Cash Equivalents by Location	2017		2016
United States;
Denominated in U.S.dollars	$	109	$	945
Taiwan;
Denominated in U.S.dollars		2,350		3,580
Denominated in NewTaiwan dollars		81		738
Denominated in other currencies		646		481
China (including Hong Kong);
Denominated in U.S.dollars		7		8
Denominated in Renminbi		389		277
Denominated in H.K. dollars		—		1
Total cash and cash equivalents	$	3,582	$	6,030

Schedule of cash and cash equivalents

As of August 31, 2017 and 2016, cash and cash equivalents of the Company consist of the following (in thousands):

	August 31,
Cash and Cash Equivalents	2017		2016
Cash;
Cash and demand deposits	$	3,564	$	6,013
Cash equivalents;
Money market funds		18		17
Total cash and cash equivalents	$	3,582	$	6,030

Schedule of estimated useful lives of property, plant and equipment

The estimated useful lives of property, plant and equipment are as follows:

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	5	years

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

	Years Ended
	August 31, 2017
Net loss attributable to SemiLEDs stockholders	$	(4,091	)
Transfers to noncontrolling interests:
Decrease in SemiLEDs additional paid in capital for purchase    of common shares in Ning Xiang		(23	)
Change from net loss attributable to SemiLEDs stockholders and    transfer to noncontrolling interests	$	(4,114	)

Customer concentration | Accounts receivable

Schedule of customers accounting for 10% or more

Customers that accounted for 10% or more of the Company’s total net accounts receivable as of August 31, 2017 and 2016 consist of the following:

	August 31,
Customers	2017			2016
Customer A		53	%		37	%
Customer B		5	%		24	%
Customer C		24	%		—	%

Customer concentration | Net revenues

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, 2017 and 2016, as follows (in thousands, except percentages):

	Years Ended August 31,
	2017					2016
			% of					% of
Customers	Amount		Revenues			Amount		Revenues
Customer A	$	3,430		36	%	$	2,334		23	%
Customer D		—		—	%		1,100		11	%