Aehr Test Systems, Inc. (AEHR)

Aehr Test Systems Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 29, 2025	May 30, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	22.71	24.53	49.16	30.05	31.48	4.58
Short-Term Investments	-	-	-	17.85	-	-
Cash & Short-Term Investments	22.71	24.53	49.16	47.91	31.48	4.58
Cash Growth	-39.97%	-50.10%	2.61%	52.16%	587.12%	-15.66%
Receivables	14.56	17.79	10	16.59	12.86	5.2
Inventory	41.84	42	37.47	23.91	15.05	8.85
Prepaid Expenses	4.95	3.76	1.22	0.62	0.61	0.55
Restricted Cash	-	0.7	-	-	-	-
Total Current Assets	84.05	88.78	97.85	89.03	60.01	19.18
Property, Plant & Equipment	18.42	18.57	8.99	8.88	2.12	2.28
Goodwill	10.72	10.72	-	-	-	-
Other Intangible Assets	10.44	10.78	-	-	-	-
Long-Term Deferred Tax Assets	19.88	19.11	20.77	-	-	-
Other Long-Term Assets	0.58	0.55	0.3	0.23	0.2	0.2
Total Assets	144.09	148.51	127.91	98.14	62.33	21.67
Accounts Payable	3.38	6.73	5.33	9.21	4.2	2.89
Accrued Expenses	5.8	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	0.91	0.91	0.47	0.14	0.79	0.74
Current Income Taxes Payable	-	-	-	-	0.01	0.01
Current Unearned Revenue	1.12	1.98	1.35	2.82	0.15	0.16
Other Current Liabilities	0.71	1.07	0.37	0.27	2.72	0.54
Total Current Liabilities	11.91	15.64	10.51	16.31	11.01	9.06
Long-Term Leases	9.71	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	21.7	25.64	16.32	22.54	11.34	10.22
Common Stock	0.3	0.3	0.29	0.29	0.27	0.24
Additional Paid-In Capital	147.33	145.76	130.61	127.78	117.69	87.55
Retained Earnings	-25.14	-23.06	-19.15	-52.31	-66.86	-76.31
Comprehensive Income & Other	-0.1	-0.13	-0.16	-0.16	-0.11	-0.03
Total Common Equity	122.39	122.87	111.59	75.6	50.99	11.45
Shareholders' Equity	122.39	122.87	111.59	75.6	50.99	11.45
Total Liabilities & Equity	144.09	148.51	127.91	98.14	62.33	21.67
Total Debt	10.62	10.83	6.2	6.3	1.01	4.82
Net Cash (Debt)	12.09	13.7	42.96	41.61	30.48	-0.24
Net Cash Growth	-61.15%	-68.11%	3.26%	36.52%	-	-
Net Cash Per Share	0.41	0.46	1.45	1.42	1.10	-0.01
Filing Date Shares Outstanding	30.01	29.92	29.01	28.76	27.34	24.17
Total Common Shares Outstanding	29.97	29.88	29	28.54	27.12	23.73
Working Capital	72.14	73.14	87.34	72.72	48.99	10.12
Book Value Per Share	4.08	4.11	3.85	2.65	1.88	0.48
Tangible Book Value	101.24	101.37	111.59	75.6	50.99	11.45
Tangible Book Value Per Share	3.38	3.39	3.85	2.65	1.88	0.48
Machinery	8.06	8.08	6.28	9.15	7.23	6.5
Construction In Progress	0.67	0.36	0.64	-	-	-
Leasehold Improvements	6.1	6	1.3	1.31	1.23	1.21
Order Backlog	-	15.2	7.3	-	-	-

Updated Oct 6, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q