8-K 0001333822 false 0001333822 2026-07-27 2026-07-27 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (date of earliest event reported): July 27, 2026 SEMILEDS CORPORATION (Exact name of registrant as specified in charter) Delaware 001-34992 20-2735523 (State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification No.) 3F, No.11 Ke Jung Rd., Chu-Nan Site , Hsinchu Science Park, Chu-Nan 350 , Miao-Li County , Taiwan , R.O.C. 350 (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code: + 886 - 37-586788 N/A (Former name or former address if changed since last report) Securities registered pursuant to Section 12(b) of the Act: Title of each class Trading Symbol(s) Name of each exchange on which registered Common Stock, par value $0.0000056 LEDS The Nasdaq Stock Market Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ 1 Item 4.01. Changes in Registrant’s Certifying Accountant. Following the expiration of the engagement with YCM CPA INC. (“YCM”), the Company’s independent registered public accounting firm, on July 27, 2026, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged DLEE Accountancy, Inc. (“ DLEE ”) as the Company’s new independent registered public accounting firm, as described below. During our most recent fiscal year and through the date of expiration of engagement with YCM, (a) we had no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of YCM would have caused it to make reference to the subject matter of the disagreement in connection with its reports and (b) there were no “reportable events” as defined in Item 304(a)(l)(v) of Regulation S-K. The Company has provided YCM a copy of the statements made in response to this Item 4.01 and has requested YCM to furnish it with a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not YCM agrees with such statements. Neither the Company, nor anyone on its behalf, has consulted with DLEE regarding (i) the type of final audit opinion that might be rendered on the Company’s financial statements and neither a written report nor oral advice was provided to the Company that DLEE concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K. Item 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter from YCM CPA INC. 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Date: July 27, 2026 SemiLEDs Corporation By: /s/ Christopher Lee Name: Christopher Lee Title: Chief Financial Officer 3

Semileds Corporation engaged DLEE Accountancy, Inc. as its new independent registered public accounting firm on July 27, 2026, following the expiration of its prior engagement with YCM CPA INC. The transition was routine with no disagreements or reportable events.

On July 27, 2026, Semileds Corporation announced the engagement of DLEE Accountancy, Inc. as its new independent registered public accounting firm following the expiration of its previous engagement with YCM CPA INC. The Audit Committee indicated that there were no disagreements with YCM concerning accounting principles, practices, or audit procedures leading up to this change. This transition signifies a strategic move aimed at maintaining compliance and ensuring the effectiveness of financial oversight, which is crucial for maintaining investor confidence and rigorous financial reporting standards. The change was formalized on the same date the previous engagement expired.

SEMILEDS CORPORATION

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