LEDS (SemiLEDs) Other Current Assets: $1.94 Mil (As of Feb. 2026)


LEDS SemiLEDs Corp LEDS
51 GF Score
Price $1.71
GF Value $6.01
Valuation Possible Value Trap
! 4 Warning Signs
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What is SemiLEDs Other Current Assets?

SemiLEDs LEDS -6.04% 51 Other Current Assets is $1.94 Mil as of Feb. 2026. GuruFocus rates LEDS with a GF Score™ of 51/100 and a GF Value™ of $6.01 (Possible Value Trap). The stock has 4 warning signs investors should review.

SemiLEDs's other current assets for the quarter that ended in Feb. 2026 was $1.94 Mil.

SemiLEDs's quarterly other current assets increased from Aug. 2025 ($0.34 Mil) to Nov. 2025 ($1.57 Mil) and increased from Nov. 2025 ($1.57 Mil) to Feb. 2026 ($1.94Mil).

SemiLEDs's annual other current assets increased from Aug. 2023 ($0.21 Mil) to Aug. 2024 ($0.22 Mil) increased from Aug. 2024 ($0.22 Mil) to Aug. 2025 ($0.34 Mil).


SemiLEDs Other Current Assets Related Terms


SemiLEDs Other Current Assets Historical Data

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The historical data trend for SemiLEDs's Other Current Assets 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 Other Current Assets Chart

SemiLEDs Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.42 0.21 0.21 0.22 0.34

SemiLEDs Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
Other Current Assets 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 2.05 3.18 0.34 1.57 1.94
LEDS
51GF Score
SemiLEDs Corp LEDS
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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SemiLEDs Other Current Assets Calculation

Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:


Cash
Trade Receivables
Inventory

The assets grouped under other current assets are most commonly:


Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)

Some companies can and do choose to report each of these items separately.

Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.

Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.

Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.

Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.

There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.

At most companies, other current assets are a small and unimportant part of the total balance sheet.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of $1.94 Mil mean?
SemiLEDs (LEDS) has a Other Current Assets of $1.94 Mil as of Feb. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on SemiLEDs.
Is SemiLEDs' Other Current Assets too high?
SemiLEDs' current Other Current Assets is $1.94 Mil. Overall, SemiLEDs has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SemiLEDs' Other Current Assets compare to PRSO and GUER?
SemiLEDs' Other Current Assets of $1.94 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 Other Current Assets for a Semiconductors company?
A good Other Current Assets depends on the Semiconductors industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on SemiLEDs. SemiLEDs's current Other Current Assets is $1.94 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 $6.01, compared to a current price of $1.71 — trading 71.5% below its estimated fair value. The current Other Current Assets is $1.94 Mil. SemiLEDs' overall GF Score™ is 51/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For SemiLEDs (LEDS), the current Other Current Assets is $1.94 Mil as of Feb. 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 $1.71 is trading 71.5% below its estimated GF Value™ of $6.01. GuruFocus considers SemiLEDs to be Possible Value Trap.

Key valuation signals for LEDS:

  • Other Current Assets: $1.94 Mil
  • GF Value™: $6.01 vs. price of $1.71 (71.5% below fair value)
  • GF Score™: 51/100 with 4 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

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.
51GF Score

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Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$1.71
Price
$6.01
GF Value