Aehr Test Systems, Inc. (AEHR)

Aehr Test Systems Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Nov 29, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	32.22	49.16	30.05	31.48	4.58	5.43
Short-Term Investments	-	-	17.85	-	-	-
Cash & Short-Term Investments	32.22	49.16	47.91	31.48	4.58	5.43
Cash Growth	-36.22%	2.61%	52.16%	587.12%	-15.66%	0.09%
Receivables	7.53	10	16.59	12.86	5.2	3.72
Inventory	43.78	37.47	23.91	15.05	8.85	7.99
Prepaid Expenses	4.3	1.22	0.62	0.61	0.55	0.51
Total Current Assets	88.52	97.85	89.03	60.01	19.18	17.65
Property, Plant & Equipment	10.34	8.99	8.88	2.12	2.28	2.77
Long-Term Deferred Tax Assets	18.59	20.77	-	-	-	-
Other Long-Term Assets	2.58	0.3	0.23	0.2	0.2	0.15
Total Assets	142.28	127.91	98.14	62.33	21.67	20.57
Accounts Payable	4.85	5.33	9.21	4.2	2.89	0.95
Accrued Expenses	5.03	3.13	3.88	3.14	1.64	1.14
Short-Term Debt	-	-	-	-	1.4	-
Current Portion of Long-Term Debt	-	-	-	-	1.68	0.65
Current Portion of Leases	0.86	0.47	0.14	0.79	0.74	0.66
Current Income Taxes Payable	-	-	-	0.01	0.01	0.03
Current Unearned Revenue	0.61	1.35	2.82	0.15	0.16	0.17
Other Current Liabilities	0.36	0.23	0.27	2.72	0.54	0.27
Total Current Liabilities	11.72	10.51	16.31	11.01	9.06	3.87
Long-Term Debt	-	-	-	-	-	1.03
Long-Term Leases	5.57	5.73	6.16	0.21	1.01	1.61
Long-Term Unearned Revenue	0.05	0.04	0.03	0.07	0.1	0.02
Other Long-Term Liabilities	1.76	0.04	0.04	0.04	0.05	-
Total Liabilities	19.1	16.32	22.54	11.34	10.22	6.52
Common Stock	0.3	0.29	0.29	0.27	0.24	0.23
Additional Paid-In Capital	142.59	130.61	127.78	117.69	87.55	85.9
Retained Earnings	-19.52	-19.15	-52.31	-66.86	-76.31	-74.29
Comprehensive Income & Other	-0.19	-0.16	-0.16	-0.11	-0.03	2.23
Total Common Equity	123.18	111.59	75.6	50.99	11.45	14.08
Minority Interest	-	-	-	-	-	-0.02
Shareholders' Equity	123.18	111.59	75.6	50.99	11.45	14.06
Total Liabilities & Equity	142.28	127.91	98.14	62.33	21.67	20.57
Total Debt	6.43	6.2	6.3	1.01	4.82	3.94
Net Cash (Debt)	25.79	42.96	41.61	30.48	-0.24	1.49
Net Cash Growth	-41.53%	3.26%	36.51%	-	-	-72.53%
Net Cash Per Share	0.88	1.45	1.42	1.10	-0.01	0.07
Filing Date Shares Outstanding	29.71	29.01	28.76	27.34	24.17	23.29
Total Common Shares Outstanding	29.71	29	28.54	27.12	23.73	23.11
Working Capital	76.8	87.34	72.72	48.99	10.12	13.79
Book Value Per Share	4.15	3.85	2.65	1.88	0.48	0.61
Tangible Book Value	100.93	111.59	75.6	50.99	11.45	14.08
Tangible Book Value Per Share	3.40	3.85	2.65	1.88	0.48	0.61
Machinery	6.88	6.63	9.15	7.23	6.5	6.17
Leasehold Improvements	2.7	1.59	1.31	1.23	1.21	1.2
Order Backlog	-	7.3	24.5	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.