Aehr Test Systems, Inc. (AEHR)

Aehr Test Systems Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 29, 2026	May 30, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Cash & Equivalents	116.36	24.53	49.16	30.05	31.48
Short-Term Investments	-	-	-	17.85	-
Cash & Short-Term Investments	116.36	24.53	49.16	47.91	31.48
Cash Growth	374.37%	-50.10%	2.61%	52.16%	587.12%
Receivables	19.37	17.79	10	16.59	12.86
Inventory	41.35	42	37.47	23.91	15.05
Prepaid Expenses	7.36	4.46	1.22	0.62	0.61
Total Current Assets	184.45	88.78	97.85	89.03	60.01
Property, Plant & Equipment	17.84	18.57	8.99	8.88	2.12
Goodwill	10.72	10.72	-	-	-
Other Intangible Assets	9.55	10.78	-	-	-
Long-Term Deferred Tax Assets	23.83	19.11	20.77	-	-
Other Long-Term Assets	0.31	0.55	0.3	0.23	0.2
Total Assets	246.69	148.51	127.91	98.14	62.33

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 29, 2026	May 30, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Accounts Payable	6.75	6.73	5.33	9.21	4.2
Accrued Expenses	3.56	4.95	3	3.88	3.14
Current Portion of Leases	0.63	0.91	0.47	0.14	0.79
Current Income Taxes Payable	-	-	-	-	0.01
Current Unearned Revenue	5.19	1.98	1.35	2.82	0.15
Other Current Liabilities	1.73	1.07	0.37	0.27	2.72
Total Current Liabilities	17.86	15.64	10.51	16.31	11.01
Long-Term Leases	9.26	9.92	5.73	6.16	0.21
Long-Term Unearned Revenue	0.03	0.04	0.04	0.03	0.07
Other Long-Term Liabilities	0.04	0.04	0.04	0.04	0.04
Total Liabilities	27.18	25.64	16.32	22.54	11.34

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 29, 2026	May 30, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Common Stock	0.33	0.3	0.29	0.29	0.27
Additional Paid-In Capital	249.48	145.76	130.61	127.78	117.69
Retained Earnings	-30.19	-23.06	-19.15	-52.31	-66.86
Comprehensive Income & Other	-0.11	-0.13	-0.16	-0.16	-0.11
Total Common Equity	219.51	122.87	111.59	75.6	50.99
Shareholders' Equity	219.51	122.87	111.59	75.6	50.99
Total Liabilities & Equity	246.69	148.51	127.91	98.14	62.33

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 29, 2026	May 30, 2025	May 31, 2024	May 31, 2023	May 31, 2022
Total Debt	9.88	10.83	6.2	6.3	1.01
Net Cash (Debt)	106.48	13.7	42.96	41.61	30.48
Net Cash Growth	677.25%	-68.11%	3.26%	36.52%	-
Net Cash Per Share	3.47	0.46	1.45	1.42	1.10
Filing Date Shares Outstanding	32.62	29.92	29.01	28.76	27.34
Total Common Shares Outstanding	32.48	29.88	29	28.54	27.12
Working Capital	166.59	73.14	87.34	72.72	48.99
Book Value Per Share	6.76	4.11	3.85	2.65	1.88
Tangible Book Value	199.24	101.37	111.59	75.6	50.99
Tangible Book Value Per Share	6.13	3.39	3.85	2.65	1.88
Machinery	9.42	8.08	6.28	9.15	7.23
Construction In Progress	0.41	0.36	0.64	-	-
Leasehold Improvements	6.1	6	1.3	1.31	1.23
Order Backlog	80.6	15.2	-	-	-

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Apr 8, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 19, 2026

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