Aehr Test Systems Balance Sheet

Financials in millions USD. Fiscal year is June - May.

Millions USD. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 28, 2025	May '25 May 30, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Cash & Equivalents	30.84	24.53	49.16	30.05	31.48	4.58
Short-Term Investments	-	-	-	17.85	-	-
Cash & Short-Term Investments	30.84	24.53	49.16	47.91	31.48	4.58
Cash Growth	-4.29%	-50.10%	2.61%	52.16%	587.12%	-15.66%
Receivables	12.18	17.79	10	16.59	12.86	5.2
Inventory	42.72	42	37.47	23.91	15.05	8.85
Prepaid Expenses	2.45	3.76	1.22	0.62	0.61	0.55
Restricted Cash	-	0.7	-	-	-	-
Total Current Assets	88.19	88.78	97.85	89.03	60.01	19.18
Property, Plant & Equipment	18.26	18.57	8.99	8.88	2.12	2.28
Goodwill	10.72	10.72	-	-	-	-
Other Intangible Assets	10.14	10.78	-	-	-	-
Long-Term Deferred Tax Assets	21.08	19.11	20.77	-	-	-
Other Long-Term Assets	0.35	0.55	0.3	0.23	0.2	0.2
Total Assets	148.73	148.51	127.91	98.14	62.33	21.67
Accounts Payable	3.55	6.73	5.33	9.21	4.2	2.89
Accrued Expenses	3.18	4.95	3	3.88	3.14	1.64
Short-Term Debt	-	-	-	-	-	1.4
Current Portion of Long-Term Debt	-	-	-	-	-	1.68
Current Portion of Leases	0.59	0.91	0.47	0.14	0.79	0.74
Current Income Taxes Payable	-	-	-	-	0.01	0.01
Current Unearned Revenue	0.44	1.98	1.35	2.82	0.15	0.16
Other Current Liabilities	0.55	1.07	0.37	0.27	2.72	0.54
Total Current Liabilities	8.31	15.64	10.51	16.31	11.01	9.06
Long-Term Leases	9.58	9.92	5.73	6.16	0.21	1.01
Long-Term Unearned Revenue	0.04	0.04	0.04	0.03	0.07	0.1
Other Long-Term Liabilities	0.04	0.04	0.04	0.04	0.04	0.05
Total Liabilities	17.96	25.64	16.32	22.54	11.34	10.22
Common Stock	0.31	0.3	0.29	0.29	0.27	0.24
Additional Paid-In Capital	158.95	145.76	130.61	127.78	117.69	87.55
Retained Earnings	-28.37	-23.06	-19.15	-52.31	-66.86	-76.31
Comprehensive Income & Other	-0.11	-0.13	-0.16	-0.16	-0.11	-0.03
Total Common Equity	130.78	122.87	111.59	75.6	50.99	11.45
Shareholders' Equity	130.78	122.87	111.59	75.6	50.99	11.45
Total Liabilities & Equity	148.73	148.51	127.91	98.14	62.33	21.67
Total Debt	10.16	10.83	6.2	6.3	1.01	4.82
Net Cash (Debt)	20.67	13.7	42.96	41.61	30.48	-0.24
Net Cash Growth	-19.83%	-68.11%	3.26%	36.52%	-	-
Net Cash Per Share	0.69	0.46	1.45	1.42	1.10	-0.01
Filing Date Shares Outstanding	30.63	29.92	29.01	28.76	27.34	24.17
Total Common Shares Outstanding	30.62	29.88	29	28.54	27.12	23.73
Working Capital	79.88	73.14	87.34	72.72	48.99	10.12
Book Value Per Share	4.27	4.11	3.85	2.65	1.88	0.48
Tangible Book Value	109.91	101.37	111.59	75.6	50.99	11.45
Tangible Book Value Per Share	3.59	3.39	3.85	2.65	1.88	0.48
Machinery	8.21	8.08	6.28	9.15	7.23	6.5
Construction In Progress	0.89	0.36	0.64	-	-	-
Leasehold Improvements	6.1	6	1.3	1.31	1.23	1.21
Order Backlog	-	15.2	7.3	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.