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	Aug 30, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	37.83	49.16	30.05	31.48	4.58	5.43
Short-Term Investments	-	-	17.85	-	-	-
Cash & Short-Term Investments	37.83	49.16	47.91	31.48	4.58	5.43
Cash Growth	-25.76%	2.61%	52.16%	587.12%	-15.66%	0.09%
Receivables	8.86	10	16.59	12.86	5.2	3.72
Inventory	42.97	37.47	23.91	15.05	8.85	7.99
Prepaid Expenses	3.26	1.22	0.62	0.61	0.55	0.51
Total Current Assets	92.92	97.85	89.03	60.01	19.18	17.65
Property, Plant & Equipment	9.83	8.99	8.88	2.12	2.28	2.77
Long-Term Deferred Tax Assets	18.35	20.77	-	-	-	-
Other Long-Term Assets	2.56	0.3	0.23	0.2	0.2	0.15
Total Assets	145.86	127.91	98.14	62.33	21.67	20.57
Accounts Payable	5.57	5.33	9.21	4.2	2.89	0.95
Accrued Expenses	5.26	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	0.83	0.47	0.14	0.79	0.74	0.66
Current Income Taxes Payable	-	-	-	0.01	0.01	0.03
Current Unearned Revenue	3.54	1.35	2.82	0.15	0.16	0.17
Other Current Liabilities	0.22	0.23	0.27	2.72	0.54	0.27
Total Current Liabilities	15.42	10.51	16.31	11.01	9.06	3.87
Long-Term Debt	-	-	-	-	-	1.03
Long-Term Leases	5.88	5.73	6.16	0.21	1.01	1.61
Long-Term Unearned Revenue	0.06	0.04	0.03	0.07	0.1	0.02
Other Long-Term Liabilities	2.02	0.04	0.04	0.04	0.05	-
Total Liabilities	23.38	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	140.81	130.61	127.78	117.69	87.55	85.9
Retained Earnings	-18.49	-19.15	-52.31	-66.86	-76.31	-74.29
Comprehensive Income & Other	-0.13	-0.16	-0.16	-0.11	-0.03	2.23
Total Common Equity	122.48	111.59	75.6	50.99	11.45	14.08
Minority Interest	-	-	-	-	-	-0.02
Shareholders' Equity	122.48	111.59	75.6	50.99	11.45	14.06
Total Liabilities & Equity	145.86	127.91	98.14	62.33	21.67	20.57
Total Debt	6.71	6.2	6.3	1.01	4.82	3.94
Net Cash (Debt)	31.13	42.96	41.61	30.48	-0.24	1.49
Net Cash Growth	-30.34%	3.26%	36.51%	-	-	-72.53%
Net Cash Per Share	1.05	1.45	1.42	1.10	-0.01	0.07
Filing Date Shares Outstanding	29.63	29.01	28.76	27.34	24.17	23.29
Total Common Shares Outstanding	29.58	29	28.54	27.12	23.73	23.11
Working Capital	77.5	87.34	72.72	48.99	10.12	13.79
Book Value Per Share	4.14	3.85	2.65	1.88	0.48	0.61
Tangible Book Value	100.28	111.59	75.6	50.99	11.45	14.08
Tangible Book Value Per Share	3.39	3.85	2.65	1.88	0.48	0.61
Machinery	6.92	6.63	9.15	7.23	6.5	6.17
Leasehold Improvements	1.73	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.