Aehr Test Systems, Inc. (AEHR)

Aehr Test Systems Balance Sheet

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

Assets

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 29, 2026	Feb 27, 2026	Nov 28, 2025	Aug 29, 2025	May 30, 2025	Feb 28, 2025	Nov 29, 2024	Aug 30, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Cash & Equivalents	116.36	36.91	30.84	22.71	24.53	29.41	32.22	37.83	49.16	47.58	50.51	50.96	30.05	17.19	18.87	36.15	31.48	32.02	35.03	6.53
Short-Term Investments	-	-	-	-	-	-	-	-	-	-	-	-	17.85	25.58	17.71	-	-	-	-	-
Cash & Short-Term Investments	116.36	36.91	30.84	22.71	24.53	29.41	32.22	37.83	49.16	47.58	50.51	50.96	47.91	42.77	36.58	36.15	31.48	32.02	35.03	6.53
Cash Growth (YoY)	374.37%	25.50%	-4.29%	-39.97%	-50.10%	-38.19%	-36.22%	-25.76%	2.61%	11.26%	38.08%	40.97%	52.16%	33.56%	4.43%	453.55%	587.12%	575.81%	915.69%	3.44%
Receivables	19.37	13.71	12.18	14.56	17.79	14.99	7.53	8.86	10	5.81	6.62	13.16	16.59	11.39	10.16	5.12	12.86	8.54	7.39	4.26
Inventory	41.35	41.16	42.72	41.84	42	42.33	43.78	42.97	37.47	38.09	33.82	31.56	23.91	21.62	17.97	17.23	15.05	14.15	13.03	10.15
Prepaid Expenses	7.36	4.12	2.45	4.95	4.46	4.27	4.3	2.56	1.22	0.87	0.81	0.54	0.62	0.81	0.82	0.83	0.61	0.56	0.62	0.76
Restricted Cash	-	-	-	-	-	0.7	0.7	0.7	-	-	-	-	-	-	-	-	-	-	-	-
Total Current Assets	184.45	95.9	88.19	84.05	88.78	91.7	88.52	92.92	97.85	92.35	91.77	96.21	89.03	76.58	65.54	59.33	60.01	55.27	56.08	21.7
Property, Plant & Equipment	17.84	18.37	18.26	18.42	18.57	12.78	10.34	9.83	8.99	9.01	9.17	9.03	8.88	7.57	1.82	2.06	2.12	1.87	1.93	2.11
Goodwill	10.72	10.72	10.72	10.72	10.72	10.74	10.74	10.35	-	-	-	-	-	-	-	-	-	-	-	-
Other Intangible Assets	9.55	9.85	10.14	10.44	10.78	11.15	11.51	11.85	-	-	-	-	-	-	-	-	-	-	-	-
Long-Term Deferred Tax Assets	23.83	21.88	21.08	19.88	19.11	18.79	18.59	18.35	20.77	-	-	-	-	-	-	-	-	-	-	-
Other Long-Term Assets	0.31	0.33	0.35	0.58	0.55	0.45	2.58	2.56	0.3	0.23	0.24	0.22	0.23	0.24	0.18	0.19	0.2	0.21	0.18	0.19
Total Assets	246.69	157.05	148.73	144.09	148.51	145.61	142.28	145.86	127.91	101.6	101.18	105.47	98.14	84.4	67.54	61.58	62.33	57.36	58.19	24

Liabilities

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 29, 2026	Feb 27, 2026	Nov 28, 2025	Aug 29, 2025	May 30, 2025	Feb 28, 2025	Nov 29, 2024	Aug 30, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Accounts Payable	6.75	2.1	3.55	3.38	6.73	6.96	4.85	5.57	5.33	4.98	4.18	8.33	9.21	4.99	3.95	3.39	4.2	3.31	3.39	2.75
Accrued Expenses	3.56	3.63	3.18	5.8	4.95	6.75	5.03	5.26	3	3.07	3.01	4.3	3.88	3.12	2.26	2.06	3.14	2.17	1.84	1.47
Current Portion of Leases	0.63	0.61	0.59	0.91	0.91	1.17	0.86	0.83	0.47	0.43	0.4	0.28	0.14	0.07	0.55	0.74	0.79	0.78	0.76	0.75
Current Income Taxes Payable	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	0.01	-	-	-
Current Unearned Revenue	5.19	1.86	0.44	1.12	1.98	0.84	0.61	3.54	1.35	0.49	0.15	6.11	2.82	0.08	0.12	0.15	0.15	0.15	0.13	0.16
Other Current Liabilities	1.73	0.55	0.55	0.71	1.07	0.33	0.36	0.22	0.37	0.22	0.22	0.23	0.27	1.13	3.87	3.56	2.72	6.41	10.42	3.63
Total Current Liabilities	17.86	8.74	8.31	11.91	15.64	16.06	11.72	15.42	10.51	9.18	7.96	19.25	16.31	9.39	10.75	9.9	11.01	12.82	16.55	8.76
Long-Term Leases	9.26	9.42	9.58	9.71	9.92	5.27	5.57	5.88	5.73	5.88	6.02	6	6.16	6.32	0.07	0.07	0.21	0.42	0.62	0.81
Long-Term Unearned Revenue	0.03	0.05	0.04	0.04	0.04	0.03	0.05	0.06	0.04	-	0	0.03	0.03	0.01	0.03	0.05	0.07	0.09	0.12	0.15
Other Long-Term Liabilities	0.04	0.04	0.04	0.04	0.04	0.04	1.76	2.02	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.04	0.05	0.05	0.05
Total Liabilities	27.18	18.25	17.96	21.7	25.64	21.4	19.1	23.38	16.32	15.1	14.02	25.32	22.54	15.76	10.88	10.06	11.34	13.37	17.32	9.77

Shareholders' Equity

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 29, 2026	Feb 27, 2026	Nov 28, 2025	Aug 29, 2025	May 30, 2025	Feb 28, 2025	Nov 29, 2024	Aug 30, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Common Stock	0.33	0.31	0.31	0.3	0.3	0.3	0.3	0.3	0.29	0.29	0.29	0.29	0.29	0.28	0.28	0.27	0.27	0.27	0.27	0.25
Additional Paid-In Capital	249.48	170.14	158.95	147.33	145.76	144.25	142.59	140.81	130.61	129.37	128.54	127.63	127.78	126.93	119.09	117.67	117.69	116.51	115.6	89.67
Retained Earnings	-30.19	-31.58	-28.37	-25.14	-23.06	-20.16	-19.52	-18.49	-19.15	-43.01	-41.54	-47.63	-52.31	-58.42	-62.55	-66.27	-66.86	-72.66	-74.9	-75.62
Comprehensive Income & Other	-0.11	-0.08	-0.11	-0.1	-0.13	-0.18	-0.19	-0.13	-0.16	-0.14	-0.13	-0.14	-0.16	-0.16	-0.16	-0.15	-0.11	-0.13	-0.11	-0.06
Total Common Equity	219.51	138.79	130.78	122.39	122.87	124.21	123.18	122.48	111.59	86.5	87.15	80.15	75.6	68.63	56.67	51.52	50.99	43.99	40.86	14.23
Shareholders' Equity	219.51	138.79	130.78	122.39	122.87	124.21	123.18	122.48	111.59	86.5	87.15	80.15	75.6	68.63	56.67	51.52	50.99	43.99	40.86	14.23
Total Liabilities & Equity	246.69	157.05	148.73	144.09	148.51	145.61	142.28	145.86	127.91	101.6	101.18	105.47	98.14	84.4	67.54	61.58	62.33	57.36	58.19	24

Additional Metrics

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 29, 2026	Feb 27, 2026	Nov 28, 2025	Aug 29, 2025	May 30, 2025	Feb 28, 2025	Nov 29, 2024	Aug 30, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Total Debt	9.88	10.03	10.16	10.62	10.83	6.44	6.43	6.71	6.2	6.31	6.41	6.27	6.3	6.39	0.62	0.81	1.01	1.19	1.38	1.56
Net Cash (Debt)	106.48	26.89	20.67	12.09	13.7	22.97	25.79	31.13	42.96	41.28	44.1	44.68	41.61	36.37	35.97	35.33	30.48	30.83	33.65	4.97
Net Cash Growth (YoY)	677.25%	17.04%	-19.83%	-61.15%	-68.11%	-44.35%	-41.53%	-30.34%	3.26%	13.48%	22.61%	26.46%	36.52%	17.99%	6.88%	611.36%	-	-	-	96.25%
Net Cash Per Share	3.47	0.89	0.69	0.41	0.46	0.78	0.88	1.05	1.45	1.39	1.49	1.52	1.42	1.26	1.25	1.23	1.10	1.16	1.33	0.21
Filing Date Shares Outstanding	32.62	31.45	30.63	30.01	29.92	29.77	29.71	29.63	29.01	28.91	28.85	28.8	28.76	28.34	27.76	27.5	27.34	26.92	26.84	26.56
Total Common Shares Outstanding	32.48	30.95	30.62	29.97	29.88	29.77	29.71	29.58	29	28.91	28.83	28.76	28.54	28.32	27.73	27.4	27.12	26.91	26.84	24.48
Working Capital	166.59	87.16	79.88	72.14	73.14	75.64	76.8	77.5	87.34	83.17	83.81	76.96	72.72	67.19	54.79	49.43	48.99	42.46	39.53	12.94
Book Value Per Share	6.76	4.48	4.27	4.08	4.11	4.17	4.15	4.14	3.85	2.99	3.02	2.79	2.65	2.42	2.04	1.88	1.88	1.63	1.52	0.58
Tangible Book Value	199.24	118.23	109.91	101.24	101.37	102.32	100.93	100.28	111.59	86.5	87.15	80.15	75.6	68.63	56.67	51.52	50.99	43.99	40.86	14.23
Tangible Book Value Per Share	6.13	3.82	3.59	3.38	3.39	3.44	3.40	3.39	3.85	2.99	3.02	2.79	2.65	2.42	2.04	1.88	1.88	1.63	1.52	0.58
Machinery	9.42	8.29	8.21	8.06	8.08	6.65	6.88	6.92	6.28	9.52	9.61	9.6	9.15	-	-	-	7.23	-	-	-
Construction In Progress	0.41	1.48	0.89	0.67	0.36	4.16	-	-	0.64	-	-	-	-	-	-	-	-	-	-	-
Leasehold Improvements	6.1	6.1	6.1	6.1	6	1.46	2.7	1.73	1.3	1.64	1.55	1.33	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: Jul 27, 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:

Sep 13, 2026

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