LEDS (SemiLEDs) Accounts Payable & Accrued Expense: $6.31 Mil (As of May. 2026)

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LEDS SemiLEDs Corp LEDS
50 GF Score
Price $1.75
GF Value $3.89
Valuation Possible Value Trap
! 5 Warning Signs
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What is SemiLEDs Accounts Payable & Accrued Expense?

SemiLEDs LEDS -4.37% 50 Accounts Payable & Accrued Expense is $6.31 Mil as of May. 2026. GuruFocus rates LEDS with a GF Score™ of 50/100 and a GF Value™ of $3.89 (Possible Value Trap). The stock has 5 warning signs investors should review.

SemiLEDs's quarterly accounts payable & accrued expense increased from Nov. 2025 ($3.01 Mil) to Feb. 2026 ($3.64 Mil) and increased from Feb. 2026 ($3.64 Mil) to May. 2026 ($6.31 Mil).

SemiLEDs's annual accounts payable & accrued expense declined from Aug. 2023 ($2.08 Mil) to Aug. 2024 ($1.53 Mil) but then increased from Aug. 2024 ($1.53 Mil) to Aug. 2025 ($6.51 Mil).

SemiLEDs Accounts Payable & Accrued Expense Historical Data

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The historical data trend for SemiLEDs's Accounts Payable & Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

SemiLEDs Accounts Payable & Accrued Expense Chart

SemiLEDs Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.00 1.62 2.08 1.53 6.51

SemiLEDs Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Accounts Payable & Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 12.22 6.51 3.01 3.64 6.31
LEDS
50GF Score
SemiLEDs Corp LEDS
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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SemiLEDs Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of $6.31 Mil mean?
SemiLEDs (LEDS) has a Accounts Payable & Accrued Expense of $6.31 Mil as of May. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on SemiLEDs and its competitors.
Is SemiLEDs' Accounts Payable & Accrued Expense too high?
SemiLEDs' current Accounts Payable & Accrued Expense is $6.31 Mil. Overall, SemiLEDs has a GF Score™ of 50/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SemiLEDs' Accounts Payable & Accrued Expense compare to PRKR and PRSO?
SemiLEDs' Accounts Payable & Accrued Expense of $6.31 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Semiconductors company?
A good Accounts Payable & Accrued Expense depends on the Semiconductors industry context. However, Accounts Payable & Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on SemiLEDs and its competitors. SemiLEDs's current Accounts Payable & Accrued Expense is $6.31 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SemiLEDs stock overvalued right now?
Based on GuruFocus' analysis, SemiLEDs (LEDS) is currently considered Possible Value Trap. The stock's GF Value™ is $3.89, compared to a current price of $1.75 — trading 55% below its estimated fair value. The current Accounts Payable & Accrued Expense is $6.31 Mil. SemiLEDs' overall GF Score™ is 50/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For SemiLEDs (LEDS), the current Accounts Payable & Accrued Expense is $6.31 Mil as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is SemiLEDs (LEDS) Overvalued in 2026?

Based on GuruFocus' analysis, SemiLEDs stock appears to be undervalued. The current stock price of $1.75 is trading 55% below its estimated GF Value™ of $3.89. GuruFocus considers SemiLEDs to be Possible Value Trap.

Key valuation signals for LEDS:

  • Accounts Payable & Accrued Expense: $6.31 Mil
  • GF Value™: $3.89 vs. price of $1.75 (55% below fair value)
  • GF Score™: 50/100 with 5 warning signs

No single metric tells the full story. See the LEDS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

SemiLEDs Business Description

Other Exchanges 6LD1:Germany
Address No.11 Ke Jung Road, 3rd Floor, Chu-Nan Site. Chu-Nan 350, Hsinchu Science Park, Miao-Li County, Miao-Li, TWN, 350
SemiLEDs Corp develops, manufactures, and sells light-emitting diode chips and LED components. The company's products include LED Chips, LED Components, and Lighting Products. Its products are used for general lighting applications, including street lights and commercial, industrial, system, and residential lighting; specialty industrial applications, such as ultraviolet, or Ultraviolet, curing of polymers, LED light therapy in medical/cosmetic applications, counterfeit detection, LED lighting for horticulture applications, architectural lighting and entertainment lighting. Substantial revenue is generated from the sale of LED components products. Geographically, it derives a majority of its revenue from Japan.
50GF Score

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Accounts Payable & Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$1.75
Price
$3.89
GF Value