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end
EX-101.INS
7
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AEHR TEST SYSTEMS
0001040470
10-K
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false
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No
No
Yes
Smaller Reporting Company
2013
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<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">BUSINESS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Aehr Test Systems (the “Company”) was incorporated
in California in May 1977 and primarily designs, engineers and manufactures test and burn-in equipment used in the semiconductor
industry. The Company’s principal products are the Advanced Burn-In and Test System, or ABTS, the FOX full wafer contact
parallel test and burn-in systems, the MAX burn-in system, WaferPak full wafer contactor, the DiePak carrier and test fixtures.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">LIQUIDITY:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Since inception, the Company has incurred substantial cumulative
losses and negative cash flows from operations. In recent years, the Company has recognized significantly lower sales levels compared
to the net sales of the years immediately preceding fiscal 2009, as a result of a major customer filing bankruptcy and a slowdown
in the semiconductor manufacturing industry. In response to the low levels of net sales, the Company took significant steps to
minimize expense levels and to increase the likelihood that it will have sufficient cash to support operations during the slow
business periods.  Those steps included reductions in headcount, reduced compensation for officers and other salaried employees,
Company-wide shutdowns and lower fees paid to the Board of Directors, among other spending cuts. The Company will continue to explore
methods to reduce its costs as necessary. </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In March 2013, the Company sold 1,158,000 shares of its common
stock in a private placement transaction with certain Directors and Officers of the Company and other accredited investors. The
purchase price per share of the common stock sold in the private placement was $1.00, resulting in gross proceeds to the Company
of $1,158,000, before offering expenses. The net proceeds after offering expenses were $1,138,000.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In August 2011, the Company entered into a working capital
credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified U.S. based and foreign customer
receivables, and export-related inventory. In May 2012, the credit agreement was amended to increase the borrowing limit to $2.0
million. In September 2012, the credit agreement was amended to increase the borrowing limit to $2.5 million. Refer to Note 9,
“LINE OF CREDIT”, for further discussion of the credit facility agreement.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011 we experienced operating
losses and negative cash flow from operating activities. Due primarily to these operating losses, we experienced cash outflows
and, at May 31, 2013, had $2.3 million in cash and cash equivalents, compared to $2.1 million at May 31, 2012. The Company expects
to become profitable in fiscal 2014. The Company anticipates that the existing cash balance together with cash flows from operations,
as well as funds available through the working capital credit facility will be adequate to meet its working capital and capital
equipment requirements through fiscal 2014. After fiscal 2014, depending on its rate of growth and profitability, the Company may
require additional equity or debt financing to meet its working capital requirements or capital equipment needs. There can be no
assurance that additional financing will be available when required, or if available, that such financing can be obtained on terms
satisfactory to the Company.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CONSOLIDATION AND EQUITY INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The consolidated financial statements include the accounts
of the Company and both its wholly-owned and majority-owned foreign subsidiaries. Intercompany accounts and transactions have been
eliminated. Equity investments in which the Company holds an equity interest less than 20 percent and over which the Company does
not have significant influence are accounted for using the cost method. Dividends received from investees accounted for using the
cost method are included in other income, net on the Consolidated Statements of Operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Assets and liabilities of the Company’s foreign subsidiaries
and a branch office are translated into U.S. Dollars from their functional currencies of Japanese Yen, Euros and New Taiwan Dollars
using the exchange rate in effect at the balance sheet date. Additionally, their net sales and expenses are translated using exchange
rates approximating average rates prevailing during the fiscal year. Translation adjustments that arise from translating their
financial statements from their local currencies to U.S. Dollars are accumulated and reflected as a separate component of shareholders’
equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Transaction gains and losses that arise from exchange rate
changes denominated in currencies other than the local currency are included in the statements of operations as incurred. See Note
12 for the detail of foreign exchange transaction gains and losses for all periods presented.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">USE OF ESTIMATES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. Significant estimates in the Company’s consolidated financial statements include allowance for doubtful
accounts, valuation of inventory at the lower of cost or market, and warranty reserves.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CASH EQUIVALENTS AND INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Cash equivalents consist of money market instruments purchased
with an original maturity of three months or less. These investments are reported at fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s financial instruments are measured at fair
value consistent with authoritative guidance. This authoritative guidance defines fair value, establishes a framework for using
fair value to measure assets and liabilities, and disclosures required related to fair value measurements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The guidance establishes a fair value hierarchy based on inputs
to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect
assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources
while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy
consists of the following three levels:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 1 - instrument valuations are obtained from real-time quotes for transactions
in active exchange markets involving identical assets.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 2 - instrument valuations are obtained from readily-available pricing sources
for comparable instruments.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 3 - instrument valuations are obtained without observable market values and
require a high level of judgment to determine the fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2013 (in thousands):</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2013</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center">                   <font style="font: 9pt Courier New, Courier, Monospace; color: black">$ --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2012</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center">                     <font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Financial instruments include cash, cash equivalents, receivables,
accounts payable and certain other accrued liabilities. The fair value of cash, cash equivalents, receivables, accounts payable
and certain other accrued liabilities are valued at their carrying value, which approximates fair value due to their short maturities.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has at times invested in debt and equity of private
companies, and may do so again in the future, as part of its business strategy. These investments are carried at cost and are included
in “Other Assets” in the consolidated balance sheets. If the Company determines that an other-than-temporary decline
exists in the fair value of an investment, the Company writes down the investment to its fair value and records the related write-down
as an investment loss in “Other Income (Expense)” in its consolidated statements of operations. During the first quarter
of fiscal 2012, the Company sold its long-term investment in ESA Electronics PTE Ltd for proceeds of approximately $1.4 million,
resulting in a gain of $990,000.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accounts receivable are derived from the sale of products throughout
the world to semiconductor manufacturers, semiconductor contract assemblers, electronics manufacturers and burn-in and test service
companies. Accounts receivable are recorded at the invoiced amount and are not interest bearing. The Company maintains an allowance
for doubtful accounts to reserve for potentially uncollectible trade receivables. The Company also reviews its trade receivables
by aging category to identify specific customers with known disputes or collection issues. The Company exercises judgment when
determining the adequacy of these reserves as the Company evaluates historical bad debt trends, general economic conditions in
the United States and internationally, and changes in customer financial conditions. Uncollectible receivables are recorded as
bad debt expense when all efforts to collect have been exhausted and recoveries are recognized when they are received. No significant
adjustments to the allowance for doubtful accounts were recorded during the years ended May 31, 2013, 2012 or 2011.</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF CREDIT RISK:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company sells its products primarily to semiconductor manufacturers
in North America, Asia, and Europe. As of May 31, 2013, approximately 52%, 37% and 12% of gross accounts receivable were from customers
located in Asia, the United States and Europe, respectively. As of May 31, 2012, approximately 52%, 25% and 23% of gross accounts
receivable were from customers located in the United States, Asia and Europe, respectively. Four customers accounted for 42%, 21%,
20% and 11% of gross accounts receivable at May 31, 2013. Three customers accounted for 45%, 22% and 18% of gross accounts receivable
at May 31, 2012. Two customers accounted for 32% and 26% of net sales in fiscal 2013. Two customers accounted for 40% and 22% of
net sales in fiscal 2012. The Company performs ongoing credit evaluations of its customers and generally does not require collateral.
The Company uses letter of credit terms for some of its international customers.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s cash, cash equivalents, short-term cash
deposits and short-term investments are generally deposited with major financial institutions in the United States, Japan, Germany
and Taiwan. The Company invests its excess cash in money market funds and short-term cash deposits. The money market funds and
short-term cash deposits bear the risk associated with each fund. The money market funds have variable interest rates, and the
short-term cash deposits have fixed rates. The Company has not experienced any material losses on its money market funds or short-term
cash deposits.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF SUPPLY RISK:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company relies on subcontractors to manufacture many of
the components and subassemblies used in its products. Quality or performance failures of the Company’s products or changes
in its manufacturers’ financial or business condition could disrupt the Company’s ability to supply quality products
to its customers and thereby have a material and adverse effect on its business and operating results. Some of the components and
technologies used in the Company’s products are purchased and licensed from a single source or a limited number of sources.
The loss of any of these suppliers may cause the Company to incur additional transition costs, result in delays in the manufacturing
and delivery of its products, or cause it to carry excess or obsolete inventory and could cause it to redesign its products.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">STRATEGIC INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company invests in debt and equity of private companies
as part of its business strategy. These available for sale investments are carried at cost and are included in “Other Assets”
in the consolidated balance sheets. If the Company determines that an other-than-temporary decline exists in the fair value of
an investment, the Company writes down the investment to its fair value and records the related write-down as an investment loss
in “Other Income (Expense)” in its consolidated statements of operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2011 the Company held a long-term investment in
ESA Electronics PTE Ltd. The carrying value of the strategic investments at that date was $384,000. The investment had not been
revalued at May 31, 2011 as the fair value was not readily determinable due to the investment being a privately held company based
in Singapore. The Company maintained less than 20% of the voting rights of the company invested.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, the Company sold all of its shares of ESA for
approximately $1.4 million resulting in a gain of approximately $990,000 reported in the first quarter of fiscal 2012.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">INVENTORIES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Inventories include material, labor and overhead, and are stated
at the lower of cost (first-in, first-out method) or market. Provisions for excess, obsolete and unusable inventories are made
after management’s evaluation of future demand and market conditions. The Company adjusts inventory balances to approximate
the lower of its manufacturing costs or market value. If actual future demand or market conditions become less favorable than those
projected by management, additional inventory write-downs may be required, and would be reflected in cost of product revenue in
the period the revision is made.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">PROPERTY AND EQUIPMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Property and equipment are stated at cost less accumulated
depreciation and amortization. Major improvements are capitalized, while repairs and maintenance are expensed as incurred. Leasehold
improvements are amortized over the lesser of their estimated useful lives or the term of the related lease. Furniture and fixtures,
machinery and equipment, and test equipment are depreciated on a straight-line basis over their estimated useful lives. The ranges
of estimated useful lives are generally as follows:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Furniture and fixtures.......................... 2 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Machinery and equipment......................... 3 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Test equipment.................................. 4 to 6 years</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">REVENUE RECOGNITION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><font style="font-family: Garamond,serif">The
Company recognizes revenue upon the shipment of products or the performance of services when: (1) persuasive evidence of the arrangement
exists; (2) services have been rendered; (3) the price is fixed or determinable; and (4) collectibility is reasonably assured.
When a sales agreement involves multiple deliverables, such as extended support provisions, training to be supplied after delivery
of the systems, and test programs specific to customers’ routine applications, the multiple deliverables are evaluated to
determine the unit of accounting. Judgment is required to properly identify the accounting units of multiple element transactions
and the manner in which revenue is allocated among the accounting units.</font> J<font style="font-family: Garamond,serif">udgments
made, or changes to judgments made, may significantly affect the timing or amount of revenue recognition. </font></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Revenue related to the multiple elements are allocated to each
unit of accounting using the relative selling price hierarchy. Consistent with accounting guidance, the selling price is based
upon vendor specific objective evidence (VSOE). If VSOE is not available, third party evidence (TPE) is used to establish the selling
price. In the absence of VSOE or TPE, estimated selling price is used. We have adopted this guidance effective with the first quarter
of fiscal 2012. Prior to fiscal 2012, revenue for arrangements containing multiple deliverables was allocated based upon estimated
fair values. The adoption of the new revenue recognition accounting standards did not have a material impact on our consolidated
financial statements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During the first quarter of fiscal 2013, the Company entered
into an agreement with a customer to develop a next generation system. The project identifies multiple milestones with values assigned
to each. The consideration earned upon achieving the milestone is required to meet the following conditions prior to recognition:
(i) the value is commensurate with the vendor’s performance to meet the milestone, (ii) it relates solely to past performance,
(iii) and it is reasonable relative to all of the deliverables and payment terms within the arrangement.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Sales tax collected from customers is not included in net sales
but rather recorded as a liability due to the respective taxing authorities. Provisions for the estimated future cost of warranty
and installation are recorded at the time the products are shipped.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Royalty-based revenue related to licensing income from performance
test boards and burn-in boards is recognized upon the earlier of the receipt by the Company of the licensee’s report related
to its usage of the licensed intellectual property or upon payment by the licensee.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s terms of sales with distributors are generally
FOB shipping point with payment due within 60 days. All products go through in-house testing and verification of specifications
before shipment. Apart from warranty reserves, credits issued have not been material as a percentage of net sales. The Company’s
distributors do not generally carry inventories of the Company’s products. Instead, the distributors place orders with the
Company at or about the time they receive orders from their customers. The Company’s shipment terms to our distributors do
not provide for credits or rights of return. Because the Company’s distributors do not generally carry inventories of our
products, they do not have rights to price protection or to return products. At the time the Company ships products to the distributors,
the price is fixed. Subsequent to the issuance of the invoice, there are no discounts or special terms. The Company does not give
the buyer the right to return the product or to receive future price concessions. The Company’s arrangements do not include
vendor consideration.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Costs incurred in the research and development of new products
or systems are charged to operations as incurred. Costs incurred in the development of software programs for the Company’s
products are charged to operations as incurred until technological feasibility of the software has been established. Generally,
technological feasibility is established when the software module performs its primary functions described in its original specifications,
contains features required for it to be usable in a production environment, is completely documented and the related hardware portion
of the product is complete. After technological feasibility is established, any additional costs are capitalized. Capitalization
of software costs ceases when the software is substantially complete and is ready for its intended use. Capitalized costs are amortized
over the estimated life of the related software product using the greater of the units of sales or straight-line methods over ten
years. No system software development costs were capitalized or amortized in fiscal 2013, 2012 and 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">IMPAIRMENT OF LONG-LIVED ASSETS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In the event that facts and circumstances indicate that the
carrying value of assets may be impaired, an evaluation of recoverability would be performed. If an evaluation is required, the
estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying value to determine
if a write-down is required.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">ADVERTISING COSTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company expenses all advertising costs as incurred and
the amounts were not material for all periods presented.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">SHIPPING AND HANDLING OF PRODUCTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Amounts billed to customers for shipping and handling of products
are included in net sales. Costs incurred related to shipping and handling of products are included in cost of sales.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">INCOME TAXES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Income taxes have been provided using the liability method
whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets
and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be
in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established
when it is determined that it is more likely than not that such assets will not be realized.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A full valuation allowance was established against all deferred
tax assets as management determined that it is more likely than not that deferred tax assets will not be realized as of May 31,
2013 and 2012.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company accounts for uncertain tax positions consistent
with authoritative guidance. The guidance prescribes a “more likely than not” recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes
interest and penalties related to unrecognized tax benefits as a component of income taxes.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Although the Company files U.S. federal, various state, and
foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 – 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">STOCK-BASED COMPENSATION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Stock-based compensation expense consists of expenses for stock
options and employee stock purchase plan, or ESPP, shares. Stock-based compensation cost is measured at each grant date, based
on the fair value of the award using the Black-Scholes option valuation model, and is recognized as expense over the employee’s
requisite service period. This model was developed for use in estimating the value of publicly traded options that have no vesting
restrictions and are fully transferable. The Company’s employee stock options have characteristics significantly different
from those of publicly traded options. All of the Company’s stock compensation is accounted for as an equity instrument.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes compensation costs related to
the Company’s stock-based compensation for the years ended May 31, 2013, 2012 and 2011, respectively (in thousands, except
per share data):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 64%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation in the form of employee</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  stock options and ESPP shares, included in:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Cost of sales...................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 36 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 87 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$108 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Selling, general and administrative.............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">446</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">430</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">488</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">119</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">192</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">351</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net effect on net loss..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$601 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$709 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$947 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect on net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Basic.........................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Diluted.......................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to stock options of $551,000, $613,000 and $829,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
unvested stock-based awards under the Company’s 1996 Stock Option Plan and 2006 Equity Incentive Plan, but not yet recognized,
was $752,000 which is net of estimated forfeitures of $2,000. This cost will be amortized on a straight-line basis over a weighted
average period of approximately 2.6 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to its ESPP of $50,000, $96,000 and $118,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
options to purchase the Company’s common shares under the ESPP but not yet recognized was $17,000. This cost will be amortized
on a straight-line basis over a weighted average period of approximately 0.8 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Valuation Assumptions</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Valuation and Amortization Method. The Company estimates the
fair value of stock options granted using the Black-Scholes option valuation method and a single option award approach. The fair
value under the single option approach is amortized on a straight-line basis over the requisite service periods of the awards,
which is generally the vesting period.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Term. The Company’s expected term represents
the period that the Company’s stock-based awards are expected to be outstanding and was determined based on historical experience,
giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee
behavior as evidenced by changes to the terms of its stock-based awards.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Volatility. Volatility is a measure of the amounts
by which a financial variable such as stock price has fluctuated (historical volatility) or is expected to fluctuate (expected
volatility) during a period. The Company uses the historical volatility for the past five years, which matches the expected term
of most of the option grants, to estimate expected volatility. Volatility for each of the ESPP’s four time periods of six
months, twelve months, eighteen months, and twenty-four months is calculated separately and included in the overall stock-based
compensation cost recorded.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Dividends. The Company has never paid any cash dividends on
its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an
expected dividend yield of zero in the Black-Scholes option valuation method.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Risk-Free Interest Rate. The Company bases the risk-free interest
rate used in the Black-Scholes option valuation method on the implied yield in effect at the time of option grant on U.S. Treasury
zero-coupon issues with a remaining term equivalent to the expected term of the stock awards including the ESPP.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Estimated Forfeitures. When estimating forfeitures, the Company
considers voluntary termination behavior as well as analysis of actual option forfeitures.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Fair Value. The fair values of the Company’s stock options
granted to employees shares in fiscal 2013, 2012 and 2011 were estimated using the following weighted average assumptions in the
Black-Scholes option valuation method:</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Option Plan Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.84</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.80</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.72%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">1.12%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> 1.73%</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value.</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.78 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.60 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1.19 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The fair value of our ESPP purchase rights for the fiscal 2013,
2012 and 2011 was estimated using the following weighted-average assumptions:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td colspan="5" style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year End May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 55%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td style="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 9%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Employee Stock Purchase Plan Shares</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility..............................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.45 – 1.05</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.79 – 0.95</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend.......................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.11%–0.23%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.06%–1.05%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value..</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.54</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.40</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">There were no ESPP purchase rights granted during the ESPP
periods in fiscal 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">EARNINGS PER SHARE (“EPS”):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Basic EPS is computed by dividing net income (loss) available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed after
giving effect to all dilutive potential common shares that were outstanding during the period. Dilutive potential common shares
consist of the incremental common shares issuable upon exercise of stock options for all periods.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A reconciliation of the numerator and denominator of basic
and diluted EPS is provided as follows (in thousands, except per share amounts):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 59%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Numerator: Net loss.........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,419)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,390)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,389)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for basic net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Weighted-average shares outstanding.......</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Shares used in basic net loss per share</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  calculation...............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect of dilutive securities...............</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for diluted net loss per share..</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Basic net loss per share....................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Diluted net loss per share..................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">For purposes of computing diluted earnings per share, weighted
average potential common shares do not include stock options with an exercise price greater than the average fair value of the
Company’s common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included
in the calculation of diluted net loss per share for the fiscal years ended May 31, 2013, 2012 and 2011, as the effect would be
anti-dilutive due to the Company’s net loss. As such the numerator and the denominator used in computing both basic and diluted
net loss per share for fiscal years ended May 31, 2013, 2012 and 2011 are the same. Stock options to purchase 2,956,000, 2,957,000
and 2,083,000 shares of common stock were outstanding on May 31, 2013, 2012 and 2011, respectively, but not included in the computation
of diluted income per share, because the inclusion of such shares would be anti-dilutive.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">COMPREHENSIVE LOSS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Comprehensive loss generally represents all changes in shareholders’
equity except those resulting from investments or contributions by shareholders. Unrealized losses on foreign currency translation
adjustments are included in the Company’s components of comprehensive loss, which are excluded from net loss. Comprehensive
loss is included in the statement of shareholders’ equity and comprehensive loss.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">RECLASSIFICATION </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Certain reclassifications have been made to the consolidated
financial statements to conform to the current period presentation. These reclassifications did not result in any change in previously
reported net loss, total assets or shareholders’ equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">RECENT ACCOUNTING PRONOUNCEMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, authoritative guidance was issued on the presentation
of comprehensive income to require an entity to present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but
consecutive statements. This authoritative guidance eliminates the option to present the components of other comprehensive income
as part of the statement of shareholders’ equity. This guidance is effective for fiscal years, and interim periods within
those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than
requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Company’s consolidated
financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In February 2013, the Financial Accounting Standards Board
("FASB") issued Accounting Standards Update ("ASU") No. 2013-02, "Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income," (Topic 220) - Comprehensive Income (ASU 2013-02), to amend existing rules to improve
the reporting of reclassification out of accumulated other comprehensive income ("AOCI"). The amendment expands the existing
disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition,
an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component
of AOCI to net income either on the face of the statement where net income is presented or as a separate disclosure in the notes
of the financial statements. The Company adopted this ASU 2013-02 the fourth quarter of fiscal 2013. As this update only required
additional disclosures, adoption of this amendment did not have a material impact on the Company’s consolidated financial
statements.</p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0">LIQUIDITY:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Since inception, the Company has incurred substantial cumulative
losses and negative cash flows from operations. In recent years, the Company has recognized significantly lower sales levels compared
to the net sales of the years immediately preceding fiscal 2009, as a result of a major customer filing bankruptcy and a slowdown
in the semiconductor manufacturing industry. In response to the low levels of net sales, the Company took significant steps to
minimize expense levels and to increase the likelihood that it will have sufficient cash to support operations during the slow
business periods.  Those steps included reductions in headcount, reduced compensation for officers and other salaried employees,
Company-wide shutdowns and lower fees paid to the Board of Directors, among other spending cuts. The Company will continue to explore
methods to reduce its costs as necessary. </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In March 2013, the Company sold 1,158,000 shares of its common
stock in a private placement transaction with certain Directors and Officers of the Company and other accredited investors. The
purchase price per share of the common stock sold in the private placement was $1.00, resulting in gross proceeds to the Company
of $1,158,000, before offering expenses. The net proceeds after offering expenses were $1,138,000.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In August 2011, the Company entered into a working capital
credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified U.S. based and foreign customer
receivables, and export-related inventory. In May 2012, the credit agreement was amended to increase the borrowing limit to $2.0
million. In September 2012, the credit agreement was amended to increase the borrowing limit to $2.5 million. Refer to Note 9,
“LINE OF CREDIT”, for further discussion of the credit facility agreement.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011 we experienced operating
losses and negative cash flow from operating activities. Due primarily to these operating losses, we experienced cash outflows
and, at May 31, 2013, had $2.3 million in cash and cash equivalents, compared to $2.1 million at May 31, 2012. The Company expects
to become profitable in fiscal 2014. The Company anticipates that the existing cash balance together with cash flows from operations,
as well as funds available through the working capital credit facility will be adequate to meet its working capital and capital
equipment requirements through fiscal 2014. After fiscal 2014, depending on its rate of growth and profitability, the Company may
require additional equity or debt financing to meet its working capital requirements or capital equipment needs. There can be no
assurance that additional financing will be available when required, or if available, that such financing can be obtained on terms
satisfactory to the Company.</p>
<p style="font: 10pt Garamond,serif; margin: 0">CONSOLIDATION AND EQUITY INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The consolidated financial statements include the accounts
of the Company and both its wholly-owned and majority-owned foreign subsidiaries. Intercompany accounts and transactions have been
eliminated. Equity investments in which the Company holds an equity interest less than 20 percent and over which the Company does
not have significant influence are accounted for using the cost method. Dividends received from investees accounted for using the
cost method are included in other income, net on the Consolidated Statements of Operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0">FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Assets and liabilities of the Company’s foreign subsidiaries
and a branch office are translated into U.S. Dollars from their functional currencies of Japanese Yen, Euros and New Taiwan Dollars
using the exchange rate in effect at the balance sheet date. Additionally, their net sales and expenses are translated using exchange
rates approximating average rates prevailing during the fiscal year. Translation adjustments that arise from translating their
financial statements from their local currencies to U.S. Dollars are accumulated and reflected as a separate component of shareholders’
equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Transaction gains and losses that arise from exchange rate
changes denominated in currencies other than the local currency are included in the statements of operations as incurred. See Note
12 for the detail of foreign exchange transaction gains and losses for all periods presented.</p>
<p style="font: 10pt Garamond,serif; margin: 0">USE OF ESTIMATES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. Significant estimates in the Company’s consolidated financial statements include allowance for doubtful
accounts, valuation of inventory at the lower of cost or market, and warranty reserves.</p>
<p style="font: 10pt Garamond,serif; margin: 0">CASH EQUIVALENTS AND INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Cash equivalents consist of money market instruments purchased
with an original maturity of three months or less. These investments are reported at fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0">FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s financial instruments are measured at fair
value consistent with authoritative guidance. This authoritative guidance defines fair value, establishes a framework for using
fair value to measure assets and liabilities, and disclosures required related to fair value measurements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The guidance establishes a fair value hierarchy based on inputs
to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect
assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources
while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy
consists of the following three levels:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 1 - instrument valuations are obtained from real-time quotes for transactions
in active exchange markets involving identical assets.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 2 - instrument valuations are obtained from readily-available pricing sources
for comparable instruments.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 3 - instrument valuations are obtained without observable market values and
require a high level of judgment to determine the fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2013 (in thousands):</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2013</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">        $ --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2012</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">        $
 --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Financial instruments include cash, cash equivalents, receivables,
accounts payable and certain other accrued liabilities. The fair value of cash, cash equivalents, receivables, accounts payable
and certain other accrued liabilities are valued at their carrying value, which approximates fair value due to their short maturities.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has at times invested in debt and equity of private
companies, and may do so again in the future, as part of its business strategy. These investments are carried at cost and are included
in “Other Assets” in the consolidated balance sheets. If the Company determines that an other-than-temporary decline
exists in the fair value of an investment, the Company writes down the investment to its fair value and records the related write-down
as an investment loss in “Other Income (Expense)” in its consolidated statements of operations. During the first quarter
of fiscal 2012, the Company sold its long-term investment in ESA Electronics PTE Ltd for proceeds of approximately $1.4 million,
resulting in a gain of $990,000.</p>
<p style="font: 10pt Garamond,serif; margin: 0">ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accounts receivable are derived from the sale of products throughout
the world to semiconductor manufacturers, semiconductor contract assemblers, electronics manufacturers and burn-in and test service
companies. Accounts receivable are recorded at the invoiced amount and are not interest bearing. The Company maintains an allowance
for doubtful accounts to reserve for potentially uncollectible trade receivables. The Company also reviews its trade receivables
by aging category to identify specific customers with known disputes or collection issues. The Company exercises judgment when
determining the adequacy of these reserves as the Company evaluates historical bad debt trends, general economic conditions in
the United States and internationally, and changes in customer financial conditions. Uncollectible receivables are recorded as
bad debt expense when all efforts to collect have been exhausted and recoveries are recognized when they are received. No significant
adjustments to the allowance for doubtful accounts were recorded during the years ended May 31, 2013, 2012 or 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF CREDIT RISK:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company sells its products primarily to semiconductor manufacturers
in North America, Asia, and Europe. As of May 31, 2013, approximately 52%, 37% and 12% of gross accounts receivable were from customers
located in Asia, the United States and Europe, respectively. As of May 31, 2012, approximately 52%, 25% and 23% of gross accounts
receivable were from customers located in the United States, Asia and Europe, respectively. Four customers accounted for 42%, 21%,
20% and 11% of gross accounts receivable at May 31, 2013. Three customers accounted for 45%, 22% and 18% of gross accounts receivable
at May 31, 2012. Two customers accounted for 32% and 26% of net sales in fiscal 2013. Two customers accounted for 40% and 22% of
net sales in fiscal 2012. The Company performs ongoing credit evaluations of its customers and generally does not require collateral.
The Company uses letter of credit terms for some of its international customers.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s cash, cash equivalents, short-term cash
deposits and short-term investments are generally deposited with major financial institutions in the United States, Japan, Germany
and Taiwan. The Company invests its excess cash in money market funds and short-term cash deposits. The money market funds and
short-term cash deposits bear the risk associated with each fund. The money market funds have variable interest rates, and the
short-term cash deposits have fixed rates. The Company has not experienced any material losses on its money market funds or short-term
cash deposits.</p>
<p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF SUPPLY RISK:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company relies on subcontractors to manufacture many of
the components and subassemblies used in its products. Quality or performance failures of the Company’s products or changes
in its manufacturers’ financial or business condition could disrupt the Company’s ability to supply quality products
to its customers and thereby have a material and adverse effect on its business and operating results. Some of the components and
technologies used in the Company’s products are purchased and licensed from a single source or a limited number of sources.
The loss of any of these suppliers may cause the Company to incur additional transition costs, result in delays in the manufacturing
and delivery of its products, or cause it to carry excess or obsolete inventory and could cause it to redesign its products.</p>
<p style="font: 10pt Garamond,serif; margin: 0">STRATEGIC INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company invests in debt and equity of private companies
as part of its business strategy. These available for sale investments are carried at cost and are included in “Other Assets”
in the consolidated balance sheets. If the Company determines that an other-than-temporary decline exists in the fair value of
an investment, the Company writes down the investment to its fair value and records the related write-down as an investment loss
in “Other Income (Expense)” in its consolidated statements of operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2011 the Company held a long-term investment in
ESA Electronics PTE Ltd. The carrying value of the strategic investments at that date was $384,000. The investment had not been
revalued at May 31, 2011 as the fair value was not readily determinable due to the investment being a privately held company based
in Singapore. The Company maintained less than 20% of the voting rights of the company invested.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, the Company sold all of its shares of ESA for
approximately $1.4 million resulting in a gain of approximately $990,000 reported in the first quarter of fiscal 2012.</p>
<p style="font: 10pt Garamond,serif; margin: 0">INVENTORIES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Inventories include material, labor and overhead, and are stated
at the lower of cost (first-in, first-out method) or market. Provisions for excess, obsolete and unusable inventories are made
after management’s evaluation of future demand and market conditions. The Company adjusts inventory balances to approximate
the lower of its manufacturing costs or market value. If actual future demand or market conditions become less favorable than those
projected by management, additional inventory write-downs may be required, and would be reflected in cost of product revenue in
the period the revision is made.</p>
<p style="font: 10pt Garamond,serif; margin: 0">PROPERTY AND EQUIPMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Property and equipment are stated at cost less accumulated
depreciation and amortization. Major improvements are capitalized, while repairs and maintenance are expensed as incurred. Leasehold
improvements are amortized over the lesser of their estimated useful lives or the term of the related lease. Furniture and fixtures,
machinery and equipment, and test equipment are depreciated on a straight-line basis over their estimated useful lives. The ranges
of estimated useful lives are generally as follows:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Furniture and fixtures.......................... 2 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Machinery and equipment......................... 3 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Test equipment.................................. 4 to 6 years</p>
<p style="font: 10pt Garamond,serif; margin: 0">REVENUE RECOGNITION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><font style="font-family: Garamond,serif">The
Company recognizes revenue upon the shipment of products or the performance of services when: (1) persuasive evidence of the arrangement
exists; (2) services have been rendered; (3) the price is fixed or determinable; and (4) collectibility is reasonably assured.
When a sales agreement involves multiple deliverables, such as extended support provisions, training to be supplied after delivery
of the systems, and test programs specific to customers’ routine applications, the multiple deliverables are evaluated to
determine the unit of accounting. Judgment is required to properly identify the accounting units of multiple element transactions
and the manner in which revenue is allocated among the accounting units.</font> J<font style="font-family: Garamond,serif">udgments
made, or changes to judgments made, may significantly affect the timing or amount of revenue recognition. </font></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Revenue related to the multiple elements are allocated to each
unit of accounting using the relative selling price hierarchy. Consistent with accounting guidance, the selling price is based
upon vendor specific objective evidence (VSOE). If VSOE is not available, third party evidence (TPE) is used to establish the selling
price. In the absence of VSOE or TPE, estimated selling price is used. We have adopted this guidance effective with the first quarter
of fiscal 2012. Prior to fiscal 2012, revenue for arrangements containing multiple deliverables was allocated based upon estimated
fair values. The adoption of the new revenue recognition accounting standards did not have a material impact on our consolidated
financial statements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During the first quarter of fiscal 2013, the Company entered
into an agreement with a customer to develop a next generation system. The project identifies multiple milestones with values assigned
to each. The consideration earned upon achieving the milestone is required to meet the following conditions prior to recognition:
(i) the value is commensurate with the vendor’s performance to meet the milestone, (ii) it relates solely to past performance,
(iii) and it is reasonable relative to all of the deliverables and payment terms within the arrangement.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Sales tax collected from customers is not included in net sales
but rather recorded as a liability due to the respective taxing authorities. Provisions for the estimated future cost of warranty
and installation are recorded at the time the products are shipped.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Royalty-based revenue related to licensing income from performance
test boards and burn-in boards is recognized upon the earlier of the receipt by the Company of the licensee’s report related
to its usage of the licensed intellectual property or upon payment by the licensee.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s terms of sales with distributors are generally
FOB shipping point with payment due within 60 days. All products go through in-house testing and verification of specifications
before shipment. Apart from warranty reserves, credits issued have not been material as a percentage of net sales. The Company’s
distributors do not generally carry inventories of the Company’s products. Instead, the distributors place orders with the
Company at or about the time they receive orders from their customers. The Company’s shipment terms to our distributors do
not provide for credits or rights of return. Because the Company’s distributors do not generally carry inventories of our
products, they do not have rights to price protection or to return products. At the time the Company ships products to the distributors,
the price is fixed. Subsequent to the issuance of the invoice, there are no discounts or special terms. The Company does not give
the buyer the right to return the product or to receive future price concessions. The Company’s arrangements do not include
vendor consideration.</p>
<p style="font: 10pt Garamond,serif; margin: 0">PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Costs incurred in the research and development of new products
or systems are charged to operations as incurred. Costs incurred in the development of software programs for the Company’s
products are charged to operations as incurred until technological feasibility of the software has been established. Generally,
technological feasibility is established when the software module performs its primary functions described in its original specifications,
contains features required for it to be usable in a production environment, is completely documented and the related hardware portion
of the product is complete. After technological feasibility is established, any additional costs are capitalized. Capitalization
of software costs ceases when the software is substantially complete and is ready for its intended use. Capitalized costs are amortized
over the estimated life of the related software product using the greater of the units of sales or straight-line methods over ten
years. No system software development costs were capitalized or amortized in fiscal 2013, 2012 and 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0">IMPAIRMENT OF LONG-LIVED ASSETS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In the event that facts and circumstances indicate that the
carrying value of assets may be impaired, an evaluation of recoverability would be performed. If an evaluation is required, the
estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying value to determine
if a write-down is required.</p>
<p style="font: 10pt Garamond,serif; margin: 0">ADVERTISING COSTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company expenses all advertising costs as incurred and
the amounts were not material for all periods presented.</p>
<p style="font: 10pt Garamond,serif; margin: 0">SHIPPING AND HANDLING OF PRODUCTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Amounts billed to customers for shipping and handling of products
are included in net sales. Costs incurred related to shipping and handling of products are included in cost of sales.</p>
<p style="font: 10pt Garamond,serif; margin: 0">INCOME TAXES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Income taxes have been provided using the liability method
whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets
and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be
in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established
when it is determined that it is more likely than not that such assets will not be realized.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A full valuation allowance was established against all deferred
tax assets as management determined that it is more likely than not that deferred tax assets will not be realized as of May 31,
2013 and 2012.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company accounts for uncertain tax positions consistent
with authoritative guidance. The guidance prescribes a “more likely than not” recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes
interest and penalties related to unrecognized tax benefits as a component of income taxes.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Although the Company files U.S. federal, various state, and
foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 – 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.</p>
<p style="font: 10pt Garamond,serif; margin: 0">STOCK-BASED COMPENSATION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Stock-based compensation expense consists of expenses for stock
options and employee stock purchase plan, or ESPP, shares. Stock-based compensation cost is measured at each grant date, based
on the fair value of the award using the Black-Scholes option valuation model, and is recognized as expense over the employee’s
requisite service period. This model was developed for use in estimating the value of publicly traded options that have no vesting
restrictions and are fully transferable. The Company’s employee stock options have characteristics significantly different
from those of publicly traded options. All of the Company’s stock compensation is accounted for as an equity instrument.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes compensation costs related to
the Company’s stock-based compensation for the years ended May 31, 2013, 2012 and 2011, respectively (in thousands, except
per share data):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 64%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation in the form of employee</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  stock options and ESPP shares, included in:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Cost of sales...................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 36 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 87 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$108 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Selling, general and administrative.............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">446</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">430</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">488</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">119</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">192</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">351</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net effect on net loss..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$601 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$709 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$947 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect on net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Basic.........................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Diluted.......................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to stock options of $551,000, $613,000 and $829,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
unvested stock-based awards under the Company’s 1996 Stock Option Plan and 2006 Equity Incentive Plan, but not yet recognized,
was $752,000 which is net of estimated forfeitures of $2,000. This cost will be amortized on a straight-line basis over a weighted
average period of approximately 2.6 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to its ESPP of $50,000, $96,000 and $118,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
options to purchase the Company’s common shares under the ESPP but not yet recognized was $17,000. This cost will be amortized
on a straight-line basis over a weighted average period of approximately 0.8 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Valuation Assumptions</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Valuation and Amortization Method. The Company estimates the
fair value of stock options granted using the Black-Scholes option valuation method and a single option award approach. The fair
value under the single option approach is amortized on a straight-line basis over the requisite service periods of the awards,
which is generally the vesting period.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Term. The Company’s expected term represents
the period that the Company’s stock-based awards are expected to be outstanding and was determined based on historical experience,
giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee
behavior as evidenced by changes to the terms of its stock-based awards.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Volatility. Volatility is a measure of the amounts
by which a financial variable such as stock price has fluctuated (historical volatility) or is expected to fluctuate (expected
volatility) during a period. The Company uses the historical volatility for the past five years, which matches the expected term
of most of the option grants, to estimate expected volatility. Volatility for each of the ESPP’s four time periods of six
months, twelve months, eighteen months, and twenty-four months is calculated separately and included in the overall stock-based
compensation cost recorded.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Dividends. The Company has never paid any cash dividends on
its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an
expected dividend yield of zero in the Black-Scholes option valuation method.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Risk-Free Interest Rate. The Company bases the risk-free interest
rate used in the Black-Scholes option valuation method on the implied yield in effect at the time of option grant on U.S. Treasury
zero-coupon issues with a remaining term equivalent to the expected term of the stock awards including the ESPP.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Estimated Forfeitures. When estimating forfeitures, the Company
considers voluntary termination behavior as well as analysis of actual option forfeitures.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Fair Value. The fair values of the Company’s stock options
granted to employees shares in fiscal 2013, 2012 and 2011 were estimated using the following weighted average assumptions in the
Black-Scholes option valuation method:</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Option Plan Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.84</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.80</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.72%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">1.12%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> 1.73%</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value.</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.78 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.60 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1.19 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The fair value of our ESPP purchase rights for the fiscal 2013,
2012 and 2011 was estimated using the following weighted-average assumptions:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td colspan="5" style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year End May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 55%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td style="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 9%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Employee Stock Purchase Plan Shares</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility..............................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.45 – 1.05</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.79 – 0.95</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend.......................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.11%–0.23%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.06%–1.05%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value..</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.54</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.40</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">There were no ESPP purchase rights granted during the ESPP
periods in fiscal 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0">EARNINGS PER SHARE (“EPS”):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Basic EPS is computed by dividing net income (loss) available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed after
giving effect to all dilutive potential common shares that were outstanding during the period. Dilutive potential common shares
consist of the incremental common shares issuable upon exercise of stock options for all periods.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A reconciliation of the numerator and denominator of basic
and diluted EPS is provided as follows (in thousands, except per share amounts): </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 59%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Numerator: Net loss.........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,419)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,390)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,389)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for basic net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Weighted-average shares outstanding.......</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Shares used in basic net loss per share</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  calculation...............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect of dilutive securities...............</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for diluted net loss per share..</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Basic net loss per share....................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Diluted net loss per share..................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">For purposes of computing diluted earnings per share, weighted
average potential common shares do not include stock options with an exercise price greater than the average fair value of the
Company’s common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included
in the calculation of diluted net loss per share for the fiscal years ended May 31, 2013, 2012 and 2011, as the effect would be
anti-dilutive due to the Company’s net loss. As such the numerator and the denominator used in computing both basic and diluted
net loss per share for fiscal years ended May 31, 2013, 2012 and 2011 are the same. Stock options to purchase 2,956,000, 2,957,000
and 2,083,000 shares of common stock were outstanding on May 31, 2013, 2012 and 2011, respectively, but not included in the computation
of diluted income per share, because the inclusion of such shares would be anti-dilutive.</p>
<p style="font: 10pt Garamond,serif; margin: 0">COMPREHENSIVE LOSS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Comprehensive loss generally represents all changes in shareholders’
equity except those resulting from investments or contributions by shareholders. Unrealized losses on foreign currency translation
adjustments are included in the Company’s components of comprehensive loss, which are excluded from net loss. Comprehensive
loss is included in the statement of shareholders’ equity and comprehensive loss.</p>
<p style="font: 10pt Garamond,serif; margin: 0">RECLASSIFICATION </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Certain reclassifications have been made to the consolidated
financial statements to conform to the current period presentation. These reclassifications did not result in any change in previously
reported net loss, total assets or shareholders’ equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0">RECENT ACCOUNTING PRONOUNCEMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, authoritative guidance was issued on the presentation
of comprehensive income to require an entity to present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but
consecutive statements. This authoritative guidance eliminates the option to present the components of other comprehensive income
as part of the statement of shareholders’ equity. This guidance is effective for fiscal years, and interim periods within
those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than
requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Company’s consolidated
financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In February 2013, the Financial Accounting Standards Board
("FASB") issued Accounting Standards Update ("ASU") No. 2013-02, "Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income," (Topic 220) - Comprehensive Income (ASU 2013-02), to amend existing rules to improve
the reporting of reclassification out of accumulated other comprehensive income ("AOCI"). The amendment expands the existing
disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition,
an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component
of AOCI to net income either on the face of the statement where net income is presented or as a separate disclosure in the notes
of the financial statements. The Company adopted this ASU 2013-02 the fourth quarter of fiscal 2013. As this update only required
additional disclosures, adoption of this amendment did not have a material impact on the Company’s consolidated financial
statements.</p>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace">In Thousands, unless otherwise specified</p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2013</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center">                    <font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2012</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center">                    <font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"></p>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"><font style="font: 9pt Courier New, Courier, Monospace">In Thousands,
except per share data</font></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 59%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Numerator: Net loss.........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,419)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,390)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,389)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for basic net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Weighted-average shares outstanding.......</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Shares used in basic net loss per share</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  calculation...............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect of dilutive securities...............</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for diluted net loss per share..</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Basic net loss per share....................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Diluted net loss per share..................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
601000
709000
947000
36000
87000
108000
446000
430000
488000
119000
192000
351000
P6M
P6M
P2Y
P2Y
P5Y
P5Y
P5Y
0.45
0.79
1.05
0.95
0.91
0.84
0.80
0
0
0
0
0
0
0
.0011
.0006
.0023
.0105
0.0072
0.0112
0.0173
.54
0.40
.54
0.40
0.78
0.60
1.19
0.06
0.08
0.11
0.06
0.08
0.11
9549
9016
8776
0
0
0
9549
9016
8776
-.36
-.38
-0.39
-0.36
-0.38
-0.39
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>2. ACCOUNTS RECEIVABLE:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accounts receivable comprise (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -12.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      May 31, </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 71%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Accounts receivable.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">$2,671 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $2,627 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Allowance for doubtful accounts...</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -17.05pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   (39)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -17.05pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">$2,632 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $2,588 </font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Additions</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">charged to</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">beginning</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">costs and</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">at end</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">of year</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">expenses</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Deductions*</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">of year</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Allowance for doubtful</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   accounts receivable:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     May 31, 2013</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> $    39 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$-- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$   39 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     May 31, 2012</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> $    23 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$16 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$   39 </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0 0 0 0.25in">* Deductions include write-offs of uncollectible accounts and collections
of amounts previously reserved.</p>
<p style="margin: 0pt"></p>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -12.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      May 31, </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 71%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Accounts receivable.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">$2,671 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $2,627 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Allowance for doubtful accounts...</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -17.05pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   (39)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -17.05pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">$2,632 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $2,588 </font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Additions</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">charged to</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">beginning</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">costs and</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">at end</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">of year</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">expenses</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Deductions*</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">of year</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Allowance for doubtful</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   accounts receivable:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     May 31, 2013</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> $    39 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$-- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$   39 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     May 31, 2012</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> $    23 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$16 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$   39 </font></td></tr>
</table>
-39000
-39000
-23000
0
-16000
<p style="font: 10pt Garamond,serif; margin: 0"><b>3. INVENTORIES:</b></p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Inventories comprise (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 20%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 19%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Raw materials and sub-assemblies.....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$3,180</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$3,218</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Work in process......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2,187</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2,657</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Finished goods.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">195</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$5,369</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$6,070</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 20%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 19%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Raw materials and sub-assemblies.....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$3,180</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$3,218</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Work in process......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2,187</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2,657</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Finished goods.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">195</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$5,369</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$6,070</font></td></tr>
</table>
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>4. PROPERTY AND EQUIPMENT, NET:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Property and equipment comprise (in thousands):</p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 68%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Leasehold improvements..................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,104 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,107 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Furniture and fixtures..................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1,130</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1,264</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Machinery and equipment.................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  4,137</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  4,303</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Test equipment..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  3,040</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  2,972</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,411</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,646</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Accumulated depreciation</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  and amortization......................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (9,110)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (9,136)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $  301 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $  510 </font></td></tr>
</table>
<p style="margin: 0pt"></p>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 68%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Leasehold improvements..................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,104 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,107 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Furniture and fixtures..................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1,130</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1,264</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Machinery and equipment.................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  4,137</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  4,303</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Test equipment..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  3,040</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  2,972</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,411</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,646</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Accumulated depreciation</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  and amortization......................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (9,110)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (9,136)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $  301 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $  510 </font></td></tr>
</table>
9136000
9110000
9646000
9411000
1107000
1104000
1264000
1130000
4303000
4137000
2972000
3040000
<p style="font: 10pt Garamond,serif; margin: 0"><b>5. PRODUCT WARRANTIES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company provides for the estimated cost of product warranties
at the time revenues are recognized on the products shipped. While the Company engages in extensive product quality programs and
processes, including actively monitoring and evaluating the quality of its component suppliers, the Company’s warranty obligation
is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure. Should
actual product failure rates, material usage or service delivery costs differ from the Company’s estimates, revisions to
the estimated warranty liability would be required.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Following is a summary of changes in the Company’s liability
for product warranties during the fiscal years ended May 31, 2013 and May 31, 2012 (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 71%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance at the beginning of the year</font><font style="font-family: Courier New, Courier, Monospace; color: black">.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $  91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $ 103</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Accruals for warranties issued during the year</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    536</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    208</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Settlement made during the year</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> (in cash or in kind)</font><font style="font-family: Courier New, Courier, Monospace; color: black">.......................<font style="font-size: 9pt"> </font></font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -7.15pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (405)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -7.15pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (220)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance at the end of the year</font><font style="font-family: Courier New, Courier, Monospace; color: black">...............</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $ 222</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $  91</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The accrued warranty balance is included in Accrued Expenses
on the accompanying consolidated balance sheets.</p>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 71%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance at the beginning of the year</font><font style="font-family: Courier New, Courier, Monospace; color: black">.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $  91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $ 103</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Accruals for warranties issued during the year</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    536</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    208</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Settlement made during the year</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> (in cash or in kind)</font><font style="font-family: Courier New, Courier, Monospace; color: black">.......................<font style="font-size: 9pt"> </font></font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -7.15pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (405)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -7.15pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (220)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance at the end of the year</font><font style="font-family: Courier New, Courier, Monospace; color: black">...............</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $ 222</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $  91</font></td></tr>
</table>
91000
222000
103000
536000
208000
-405000
-220000
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Garamond,serif">    </font></td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Payroll related.........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $  413 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $  573 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Commissions and bonuses.................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      419</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      218</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Warranty................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      222</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       91</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Professional services...................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      143</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      209</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Accrued customer obligations............</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       35</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       95</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Taxes payable...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       78</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       74</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Deferred rent...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       76</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       59</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other...................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       54 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       66 </font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $1,440 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $1,385 </font></td></tr>
</table>
573000
413000
218000
419000
209000
143000
95000
35000
74000
78000
59000
76000
66000
54000
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>7. INCOME TAXES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Domestic and foreign components of loss before income tax (expense)
benefit are as follows (in thousands):</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Domestic.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,392)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,590)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(4,424)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">        3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">      186</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   1,002</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,389)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,404)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: -9.9pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(3,422)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The income tax (expense) benefit consists of the
following (in thousands): </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Federal income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    $(21)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(12) </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(30) </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      (9</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     27</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     79</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $
(30</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 15</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 49</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s effective tax rate differs from the U.S.
federal statutory tax rate, as follows:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">U.S. federal statutory tax rate...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State taxes, net of federal tax</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  effect..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.6)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign rate differential.........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  2.9</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 12.4</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation..........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (4.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (6.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (8.5)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development credit...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  3.0</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.1</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Change in valuation allowance.....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(33.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(30.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(35.7)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.3)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effective tax rate................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.9)%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.4 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1.4 %</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The components of the net deferred tax assets are as follows
(in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 66%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Net operating losses.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,903 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,106 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Credit carryforwards.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   4,028 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   3,696 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Inventory reserves.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,667 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,686 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Reserves and accruals....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,913 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,957 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Other....................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     679 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     665 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  22,190 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  21,110 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Valuation allowance...................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (22,190)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (21,110)</font></td></tr>
<tr>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net deferred tax assets.....................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td></tr>
</table>
<p style="font: 10pt Arial Unicode MS; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The valuation allowance increased by $1,080,000 during fiscal
2013, $711,000 during fiscal 2012, and $1,861,000 during fiscal 2011. As of May 31, 2013 and 2012, the Company concluded that it
is more likely than not that the deferred tax assets will not be realized and therefore provided a full valuation allowance against
the deferred tax assets. The Company will continue to evaluate the need for a valuation allowance against its deferred tax assets
on a quarterly basis.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2013, the Company had federal and state net operating
loss carryforwards of $31,225,000 and $27,235,000, respectively. These carryforwards will begin to expire in 2024 and 2014, respectively.
At May 31, 2013, the Company also had federal and state research and development tax credit carryforwards of $1,894,000 and $4,324,000,
respectively. The federal credit carryforward will begin to expire in 2016, and the California credit will carryforward indefinitely.
These carryforwards may be subject to certain limitations on annual utilization in case of a change in ownership, as defined by
tax law. The Company also has alternative minimum tax credit carryforwards of $91,000 for federal tax purposes and $34,000 for
state purposes. The credits may be used to offset regular tax and do not expire.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has made no provision for U.S. income taxes on
undistributed earnings of certain foreign subsidiaries because it is the Company’s intention to permanently reinvest such
earnings in its foreign subsidiaries. If such earnings were distributed, the Company would be subject to additional U.S. income
tax expense. Determination of the amount of unrecognized deferred income tax liability related to these earnings is not practicable.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Foreign net operating loss carryforwards of $997,000 are available
to reduce future foreign taxable income. The foreign net operating losses will begin to expire in 2013.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company maintains liabilities for uncertain tax positions.
These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information
available. The aggregate changes in the balance of gross unrecognized tax benefits are as follows: (in thousands)</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 87%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Beginning balance as of May 31, 2010.....................</font></td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,181 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (88)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2011..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,093 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (71)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2012..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,022 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (15)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2013..................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,007 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">If the ending balance of $1,007,000 of unrecognized tax benefits
at May 31, 2013 were recognized, $94,000 would affect the effective income tax rate. In accordance with the Company’s accounting
policy, it recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes. The
Company had accrued interest and penalties of $15,000 at May 31, 2013.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Although the Company files U.S. federal, various state, and
foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 – 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.</p>
<p style="margin: 0pt"></p>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Domestic.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,392)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,590)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(4,424)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">        3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">      186</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   1,002</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,389)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,404)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: -9.9pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(3,422)</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Federal income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    $(21)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(12) </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(30) </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      (9</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     27</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     79</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ (30</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 15</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 49</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">U.S. federal statutory tax rate...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State taxes, net of federal tax</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  effect..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.6)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign rate differential.........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  2.9</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 12.4</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation..........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (4.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (6.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (8.5)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development credit...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  3.0</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.1</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Change in valuation allowance.....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(33.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(30.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(35.7)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.3)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effective tax rate................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">
 (0.9)%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.4 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1.4 %</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 66%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Net operating losses.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,903 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,106 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Credit carryforwards.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   4,028 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   3,696 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Inventory reserves.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,667 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,686 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Reserves and accruals....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,913 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,957 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Other....................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center; vertical-align: bottom"><font style="font-family: Courier New, Courier, Monospace; color: black">  
 679</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     665 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  22,190 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  21,110 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Valuation allowance...................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (22,190)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (21,110)</font></td></tr>
<tr>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net deferred tax assets.....................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 87%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Beginning balance as of May 31, 2010.....................</font></td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,181 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (88)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2011..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,093 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (71)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2012..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,022 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (15)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2013..................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,007 </font></td></tr>
</table>
3000
186000
1002000
-3392000
-3590000
-4424000
0
0
0
0
0
0
-21000
-12000
-30000
0
0
0
-9000
27000
79000
0
0
0
0.3400
0.3400
0.3400
-0.0090
0.0040
0.0140
-0.003
-0.002
-0.002
-0.33
-0.302
-0.357
-0.044
-0.06
-0.085
0.002
0.029
0.124
-0.004
-0.002
-0.006
419000
1728000
89000
244000
<p style="margin: 0pt"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>9. LINE OF CREDIT:</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On August 25, 2011, the Company entered into
a working capital credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified accounts receivable,
and export-related inventory. On May 29, 2012 the credit agreement was amended to increase the borrowing limit to $2.0 million.
On September 11, 2012 the Company entered into the Second Amendment to Loan and Security Agreement to increase the borrowing limit
under the credit facility from $2.0 million to $2.5 million. Each account receivable financed by the lender will bear an annual
interest rate or finance charge equal to the greater of the lender's prime rate less 0.5%, or 3.50%, when the Company meets certain
borrowing base requirements. If the Company does not meet the borrowing base requirements, each account receivable financed by
the lender will bear an annual interest rate or finance charge equal to the greater of the lender's prime rate plus 0.75%, or 4.75%.
The applicable interest is calculated based on the full amount of the account receivable and export-related inventory provided
as collateral for the actual amounts borrowed. Depending on the composition of the collateral items, whether or not the Company
meets certain borrowing base requirements and the relative cash position of the Company, the equivalent annual interest rate applied
to the actual loan balances may vary from 3.89% to 8.94%, assuming that the bank’s prime rate is 4.00% or less. At May 31,
2013 the weighted average interest rate on the outstanding loan balance was 4.14%. The average loan balance in fiscal 2013 was
1,066,000. The line of credit is collateralized by all the Company’s assets except for intellectual property, and with an
expiration date of August 23, 2013. On August 21, 2013 the Company entered into the Third Amendment to Loan and Security Agreement
to extend the term of the agreement to August 22, 2014. Under the terms of the amendment to the line of credit, the lender will
also have a security interest in the Company’s intellectual property. At May 31, 2013 and 2012, the Company had drawn $1,101,000
and $1,408,000 against the credit facility, respectively. The balance available to borrow under the line at May 31, 2013 was $846,000.
The Company was in compliance with all covenants at May 31, 2013.</p>
<p style="margin: 0pt"></p>
0.0414
1408000
1101000
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, except per share data</font></p>
<p style="margin-top: 0"></p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Outstanding Options</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Weighted</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Number</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Average</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aggregate</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Available</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">of</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Exercise</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Intrinsic</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Price</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Value</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2010........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     998</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 1,949</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.88 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$833 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (508)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   508</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.88 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     327</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (327)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4.30 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (130)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (47)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.85 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2011........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     687</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,083</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.40 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$298 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Additional shares reserved..</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,199   </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> (1,141)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 1,141</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.92 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     258</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (258)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.72 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (164)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (9)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.85 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2012........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     839</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,957</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2.40 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$587 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Additional shares reserved..</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,223   </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (670)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   670</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.13 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     569</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (569)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4.37 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (224)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (102)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.67 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2013........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1.5pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,737</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1.5pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,956</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.79 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$964 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercisable and expected to be</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">exercisable at May 31, 2013</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,897</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.79 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$945 </font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, except per share data</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="5" style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Options
Outstanding</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"></td>
<td colspan="5" style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Options Exercisable</font></td></tr>
<tr>
<td style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="5" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">at May 31, 2013</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="5" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">at May 31, 2013</font></td></tr>
<tr>
<td style="vertical-align: bottom; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: center">Range of Exercise</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: center">Prices</p></td>
<td colspan="2" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Number Outstanding Shares</font></td>
<td colspan="2" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Tahoma, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">Weighted Average Remaining Contractual Life (Years)</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Weighted Average Exercise Price</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Number Exercisable Shares</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Weighted Average Exercise Price</font></td>
<td colspan="2" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Tahoma, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">Weighted Average Remaining Contractual Life (Years)</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Aggregate Intrinsic Value</font></td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$0.59-$0.97</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,165</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">4.20</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$0.76</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">873</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$0.81</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.71</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$1.09-$1.95</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,331</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">4.37</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.44</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">630</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.54</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.60</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$2.15-$2.52</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">252</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.80</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.24</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">237</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.25</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.72</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$8.45-$9.94</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">208</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.10</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$9.26</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">208</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$9.26</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.10</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="2" style="border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$0.59-$9.94</font></td>
<td colspan="2" style="border-bottom: windowtext 1.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">2,956</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.70</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.79</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="border-bottom: windowtext 1.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,948</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.12</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">2.92</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">$614</font></td></tr>
<tr>
<td> </td>
<td> </td>
<td style="width: 25px"> </td>
<td style="width: 85px"> </td>
<td style="width: 6px"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="width: 5px"> </td>
<td style="width: 78px"> </td></tr>
</table>
-224
-164
-130
1223
1199
-569
-258
-327
670
1141
508
2897
873
630
237
208
1948
4.37
3.72
4.30
1.13
0.92
1.88
2.40
1.79
3.40
3.88
0.76
1.44
2.24
9.26
1.79
0.67
0.85
0.85
0.81
1.54
2.25
9.26
2.12
587000
964000
298000
833000
945000
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, except per share data</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 64%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation in the form of employee</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  stock options and ESPP shares, included in:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Cost of sales...................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 36 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 87 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$108 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Selling, general and administrative.............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">446</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">430</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">488</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">119</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">192</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">351</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net effect on net loss..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$601 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$709 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$947 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect on net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Basic.........................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Diluted.......................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
</table>
2957
2956
2083
1949
1165
1331
252
208
2956
P4Y2M12D
P4Y4M13D
P9M18D
P1M6D
P3Y8M12D
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>10. CAPITAL STOCK:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">STOCK OPTIONS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In October 1996, the Company’s Board of Directors approved
the 1996 Stock Option Plan (the “Stock Plan”), which provided for granting of incentive and non-qualified stock options
to our employees and directors. The Stock Plan provides that qualified options be granted at an exercise price equal to the fair
market value at the date of grant, as determined by the Board of Directors (85% of fair market value in the case of non-statutory
options and purchase rights and 110% of fair market value in certain circumstances). Options generally expire within five years
from date of grant. Most options become exercisable in increments over a four-year period from the date of grant.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In October 2006, the Company’s 2006 Equity Incentive
Plan and 2006 Employee Stock Purchase Plan (“2006 Plans”) were approved by the shareholders. A total of 3,900,000 shares
of common stock have been reserved for issuance under the Company’s 2006 Equity Incentive Plan. Options granted under the
2006 Equity Incentive Plan are generally for periods not to exceed ten years (five years if the option is granted to a 10% stockholder)
and are granted at the fair market value of the stock at the date of grant as determined by the Board of Directors. The 2006 Plans
respectively replace the Company’s Amended and Restated 1996 Stock Option Plan, which would otherwise have expired in 2006;
and the Company’s 1997 Employee Stock Purchase Plan, which would have otherwise expired in 2007. The Amended and Restated
1996 Stock Option Plan will continue to govern awards previously granted under that plan.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, out of the 4,693,000 shares authorized
for grant under the 1996 Stock Option Plan and 2006 Equity Incentive Plan, approximately 2,956,000 shares had been granted.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s stock option
transactions during fiscal 2013, 2012 and 2011 (in thousands, except per share data):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Outstanding Options</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Weighted</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Number</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Average</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aggregate</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Available</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">of</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Exercise</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Intrinsic</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Price</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Value</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2010........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     998</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 1,949</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.88 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$833 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (508)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   508</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.88 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     327</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (327)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4.30 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (130)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (47)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.85 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2011........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     687</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,083</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.40 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$298 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Additional shares reserved..</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,199   </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> (1,141)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 1,141</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.92 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     258</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (258)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.72 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (164)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (9)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.85 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2012........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     839</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,957</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2.40 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$587 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Additional shares reserved..</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,223   </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (670)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   670</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.13 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     569</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (569)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4.37 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (224)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (102)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.67 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2013........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1.5pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,737</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1.5pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,956</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.79 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$964 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercisable and expected to be</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">exercisable at May 31, 2013</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,897</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.79 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$945 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The options outstanding and exercisable at May 31, 2013 were
in the following exercise price ranges (in thousands, except per share data):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="5" style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Options
Outstanding</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"></td>
<td colspan="5" style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Options Exercisable</font></td></tr>
<tr>
<td style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="5" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">at May 31, 2013</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="5" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">at May 31, 2013</font></td></tr>
<tr>
<td style="vertical-align: bottom; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: center">Range of Exercise</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: center">Prices</p></td>
<td colspan="2" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Number Outstanding Shares</font></td>
<td colspan="2" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Tahoma, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">Weighted Average Remaining Contractual Life (Years)</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Weighted Average Exercise Price</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Number Exercisable Shares</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Weighted Average Exercise Price</font></td>
<td colspan="2" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Tahoma, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">Weighted Average Remaining Contractual Life (Years)</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Aggregate Intrinsic Value</font></td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: left; vertical-align: bottom"><font style="font: 8pt Courier New, Courier, Monospace">$0.59-$0.97</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,165</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">4.20</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$0.76</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">873</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$0.81</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.71</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: left; vertical-align: bottom"><font style="font: 8pt Courier New, Courier, Monospace">$1.09-$1.95</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,331</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">4.37</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.44</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">630</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.54</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.60</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: left; vertical-align: bottom"><font style="font: 8pt Courier New, Courier, Monospace">$2.15-$2.52</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">252</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.80</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.24</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">237</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.25</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.72</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: left; vertical-align: bottom"><font style="font: 8pt Courier New, Courier, Monospace">$8.45-$9.94</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">208</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.10</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$9.26</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">208</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$9.26</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.10</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="2" style="border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: left; vertical-align: bottom"><font style="font: 8pt Courier New, Courier, Monospace">$0.59-$9.94</font></td>
<td colspan="2" style="border-bottom: windowtext 1.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">2,956</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.70</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.79</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="border-bottom: windowtext 1.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,948</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.12</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">2.92</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">$614</font></td></tr>
<tr>
<td> </td>
<td> </td>
<td style="width: 25px"> </td>
<td style="width: 85px"> </td>
<td style="width: 6px"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="width: 5px"> </td>
<td style="width: 78px"> </td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The total intrinsic values of options exercised were $43,000,
$6,000 and $25,000 during fiscal 2013, 2012 and 2011, respectively. The weighted average contractual life of the options exercisable
and expected to be exercisable at May 31, 2013 was 3.7 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Options to purchase 1,948,000, 1,850,000 and 1,591,000 shares
were exercisable at May 31, 2013, 2012 and 2011, respectively. These exercisable options had weighted average exercise prices of
$2.12, $3.13 and $3.66 as of May 31, 2013, 2012 and 2011, respectively.</p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>11. EMPLOYEE BENEFIT PLANS:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">EMPLOYEE STOCK OWNERSHIP PLAN:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has a non-contributory, trusteed employee stock
option plan for full-time employees who have completed three consecutive months of service and for part-time employees who have
completed one year of service and have attained an age of 21. The Company can contribute either shares of the Company’s stock
or cash to the plan. The contribution is determined annually by the Company and cannot exceed 15% of the annual aggregate salaries
of those employees eligible for participation in the plan. On May 31, 2007, the Company converted the Aehr Test Systems Employee
Stock Bonus Plan into the Aehr Test Systems Employee Stock Ownership Plan (the “Plan”). The stock bonus plan was converted
to an employee stock ownership plan (“ESOP”) to enable the Plan to better comply with changes in the law regarding
Company stock. Individuals’ account balances vest at a rate of 20% per year commencing upon completion of two years of service.
Non-vested balances, which are forfeited following termination of employment, are allocated to the remaining employees in the Plan.
Under the Plan provisions, each employee who reaches age fifty-five (55) and has been a participant in the Plan for ten years will
be offered an election each year to direct the transfer of up to 25% of his/her ESOP account to the employee self-directed account
in the Savings & Retirement Plan. For anyone who met the above prerequisites, the first election to diversify holdings was
offered after May 31, 2008. In the sixth year, employees will be able to diversify up to 50% of their ESOP accounts. Contributions
of $60,000 per year were authorized for the plan during fiscal 2013, 2012 and 2011. The contribution amounts are recorded as compensation
expense, in the period authorized and included in accrued liabilities, in the period authorized. Contributions of 47,244 shares
were made to the ESOP during fiscal 2013 for fiscal 2012. Contributions of 40,540 shares were made to the ESOP during fiscal 2012
for fiscal 2011. Contributions of 64,102 shares were made to the ESOP during fiscal 2011 for fiscal 2010. The contribution for
fiscal 2013 will be made in fiscal 2014. Shares held in the ESOP are included in the EPS calculation.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">401(K) PLAN:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company maintains a defined contribution savings plan
(the “401(k) Plan”) to provide retirement income to all qualified employees of the Company. The 401(k) Plan is intended
to be qualified under Section 401(k) of the Internal Revenue Code of 1986, as amended. The 401(k) Plan is funded by voluntary
pre-tax contributions from employees. Contributions are invested, as directed by the participant, in investment funds available
under the 401(k) Plan. The Company is not required to make, and did not make, any contributions to the 401(k) Plan during fiscal
2013, 2012 and 2011. </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">EMPLOYEE STOCK PURCHASE PLAN:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In October 2006, the Company’s shareholders approved
the 2006 Employee Stock Purchase Plan, or 2006 Purchase Plan. The 2006 Purchase Plan replaced the 1997 Employee Stock Purchase
Plan which would have otherwise expired in 2007. A total of 1,150,000 shares of the Company’s common stock were reserved
for issuance under the 2006 Purchase Plan. The 2006 Purchase Plan has consecutive, overlapping, twenty-four month offering periods.
Each twenty-four month offering period includes four six month purchase periods. The offering periods generally begin on the first
trading day on or after April 1 and October 1 each year. The first exercise date under the 2006 Purchase Plan was April 1, 2007.
All employees who work a minimum of 20 hours per week and are customarily employed by the Company (or an affiliate thereof) for
at least five months per calendar year are eligible to participate. Under the 2006 Purchase Plan, shares are purchased through
employee payroll deductions at exercise prices equal to 85% of the lesser of the fair market value of the Company’s common
stock at either the first day of an offering period or the last day of the purchase period. If a participant’s rights to
purchase stock under all employee stock purchase plans of the Company accrue at a rate which exceeds $25,000 worth of stock for
a calendar year, such participant may not be granted an option to purchase stock under the 2006 Purchase Plan. The maximum number
of shares a participant may purchase during a single purchase period is 3,000 shares. For the years ended May 31, 2013, 2012 and
2011, approximately 156,000, 154,000 and 157,000 shares of common stock, respectively, were issued under the plans. To date, 675,000
shares have been issued under the 2006 Purchase Plan.</p>
<p style="margin: 0pt"></p>
156000
154000
157000
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>12. OTHER (EXPENSE) INCOME, NET:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Other (expense) income, net comprises the following (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Dividend distribution on long-term</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; layout-grid-mode: line; text-indent: -0.3pt"><font style="font-family: Courier New, Courier, Monospace; color: black">  investment......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">-- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$575 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign exchange (loss) gain .....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$117</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">135</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other, net........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">52</font></td></tr>
<tr>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(33) </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$117 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$762 </font></td></tr>
</table>
<p style="margin: 0pt"></p>
<p style="margin-top: 0; margin-bottom: 0"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Dividend distribution on long-term</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; layout-grid-mode: line; text-indent: -0.3pt"><font style="font-family: Courier New, Courier, Monospace; color: black">  investment......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">-- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$575 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign exchange (loss) gain .....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$117</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">135</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other, net........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">52</font></td></tr>
<tr>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(33) </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$117 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$762 </font></td></tr>
</table>
0
0
575000
-36000
117000
135000
3000
0
52000
<p style="font: 10pt Garamond,serif; margin: 0"><b>13. SEGMENT INFORMATION:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As the Company’s business is completely focused on one
industry segment, the designing, manufacturing and marketing of advanced test and burn-in products to the semiconductor manufacturing
industry, management believes that the Company has only one reportable segment. The Company’s net sales and profits are generated
through the sale and service of products for this one segment.</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following presents information about the Company’s
operations in different geographic areas. Net sales are based upon ship-to location (in thousands).</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 47%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">United</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  </font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">States</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Asia</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Europe</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Total</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Net sales....................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$15,748</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$97</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$643</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$16,488</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Property
and equipment, net</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">249</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">52</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">301</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Net sales....................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$14,173</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$662</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$686</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$15,521</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Property
and equipment, net</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">441</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">66</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">510</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Net sales....................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$11,911</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1,404</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$422</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$13,737</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Property
and equipment, net</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">872</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">72</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">10</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">954</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s foreign operations are primarily those
of its Japanese and German subsidiaries. Substantially all of the sales of the subsidiaries are made to unaffiliated Japanese or
European customers. Net sales exclude intercompany transactions.</p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>14. RELATED PARTY TRANSACTIONS:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has entered into transactions with ESA Electronics
Pte Ltd., or ESA, in which the Company owned a 12.5% interest at May 31, 2011. In June 2011, the Company sold its investment in
ESA for approximately $1.4 million, recording a gain of $990,000. ESA purchased goods from the Company for $11,000 during fiscal
2011. There were no goods purchased from ESA in fiscal 2011. At May 31, 2011 the Company had no amounts payable to ESA. At May
31, 2011 the Company had no amounts receivable from ESA.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Mario M. Rosati, one of the Company’s directors, is also
a member of Wilson Sonsini Goodrich & Rosati, Professional Corporation, which has served as the Company’s outside corporate
counsel and has received compensation at normal commercial rates for these services. At May 31, 2013, the Company had $60,000 payable
to Wilson Sonsini Goodrich & Rosati.</p>
<p style="margin: 0pt"></p>
60000
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>15. COMMITMENTS AND CONTINGENCIES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Garamond,serif; margin: 0">COMMITMENTS</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company leases most of its manufacturing and office space
under operating leases. The Company entered into non-cancelable operating lease agreements for its United States manufacturing
and office facilities and maintains equipment under non-cancelable operating leases in Germany. The Company’s principal administrative
and production facilities are located in Fremont, California, in a 51,289 square foot building. The term of the Company’s
current lease commenced on April 1, 2008 and ends on June 30, 2015. The Company has an option to extend the lease for an additional
period at rates to be determined. The Company’s facility in Japan is located in Tokyo in a 4,294 square foot building under
a cancellable lease whose term commenced on October 1, 2007 and was cancelled on June 30, 2013. The Company moved its facility
in Japan to a 418 square foot office in Tokyo under a cancellable lease which expires in June, 2016. The Company also maintains
a 568 square foot warehouse in Yamanashi under a lease which expires in September, 2013. The Company leases a sales and support
office in Utting, Germany. The lease, which began February 1, 1992 and expires on January 31, 2015, contains an automatic twelve
months renewal, at rates to be determined, if no notice is given prior to six months from expiry. Under the lease agreements, the
Company is responsible for payments of utilities, taxes and insurance.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Minimum annual rentals payments under non-cancellable operating
leases in each of the next five fiscal years and thereafter are as follows (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 85%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><br clear="all" style="page-break-before: always" />
<font style="font-family: Courier New, Courier, Monospace; color: black">Years Ending May 31,</font></td>
<td nowrap="nowrap" style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2014....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$  600 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2015....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">591</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2016....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">49</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2017....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2018....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Thereafter..............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Total</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1,240 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Rental expense for the years ended May 31, 2013, 2012 and 2011
was $657,000, $680,000 and $680,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2013 and 2012, the Company had a $50,000 certificate
of deposit held by a financial institution representing a security deposit for its United States manufacturing and office space
lease. This amount is included in “Other Assets” on the consolidated balance sheets.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond; margin: 0"><font style="font-weight: normal">PURCHASE OBLIGATIONS</font></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has purchase obligations to certain suppliers.
In some cases the products the Company purchases are unique and have provisions against cancellation of the order. At May 31, 2013,
the Company had $473,000 of purchase obligations which are due within the following 12 months. This amount does not include contractual
obligations recorded on the consolidated balance sheets as liabilities.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond; margin: 0"><font style="font-weight: normal">CONTINGENCIES</font></p>
<p style="font: 10pt/12pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company is, from time to time, involved in legal proceedings
arising in the ordinary course of business. While there can be no assurances as to the ultimate outcome of any litigation involving
the Company, management does not believe any pending legal proceedings will result in judgment or settlement that will have a material
adverse effect on the Company’s consolidated financial position, results of operations or cash flows.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In the normal course of business to facilitate sales of its
products, the Company indemnifies other parties, including customers, with respect to certain matters. The Company has agreed to
hold the other party harmless against losses arising from a breach of representations or covenants, or from intellectual property
infringement or other claims. These agreements may limit the time within which an indemnification claim can be made and the amount
of the claim. In addition, the Company has entered into indemnification agreements with its officers and directors, and the Company’s
bylaws contain similar indemnification obligations to the Company’s agents.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">It is not possible to determine the maximum potential amount
under these indemnification agreements due to the limited history of prior indemnification claims and the unique facts and circumstances
involved in each particular agreement. To date, payments made by the Company under these agreements have not had a material impact
on the Company’s operating results, financial position or cash flows.</p>
<p style="margin: 0pt"></p>
<p style="margin-top: 0; margin-bottom: 0"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 85%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><br clear="all" style="page-break-before: always" />
<font style="font-family: Courier New, Courier, Monospace; color: black">Years Ending May 31,</font></td>
<td nowrap="nowrap" style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2014....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$  600 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2015....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">591</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2016....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">49</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2017....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">2018....................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Thereafter..............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">--</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Total</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1,240 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
</table>
591000
600000
49000
0
0
0
1240000
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following tables (presented in thousands, except per share
data) sets forth selected unaudited condensed consolidated statements of operations data for each of the four quarters of the fiscal
years ended May 31, 2013 and 2012. The unaudited quarterly information has been prepared on the same basis as the annual information
presented elsewhere herein and, in the Company’s opinion, includes all adjustments (consisting only of normal recurring entries)
necessary for a fair statement of the information for the quarters presented. The operating results for any quarter are not necessarily
indicative of results for any future period and should be read in conjunction with the audited consolidated financial statements
of the Company’s and the notes thereto included elsewhere herein.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="7" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Three Months Ended</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 52%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aug. 31,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Nov. 30,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Feb. 28,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net sales..............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4,832 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 5,054 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,340 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,262 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Gross profit...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2,456 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 2,263 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   765 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,292 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net loss...............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (296)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$  (811)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,458)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$  (854)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net loss per share basic and diluted...</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(0.03)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.09)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.16)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.08)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="8" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Three Months Ended</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aug. 31,</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Nov. 30,</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Feb. 29,</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net sales....................................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4,130 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,860 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 2,855 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="2" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> $4,676</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Gross profit.................................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1,802 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,128 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,108 </font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2,169</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net income (loss)............................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace">$  124</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,373)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,361)</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -9.65pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">
 $ (779)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net income (loss) per share basic and diluted.</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace">$ 0.01</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.15)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.15)</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -9.65pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace"> $(0.09)</font></td></tr>
<tr>
<td style="width: 53%"> </td>
<td style="width: 11%"> </td>
<td style="width: 2%"> </td>
<td style="width: 10%"> </td>
<td style="width: 2%"> </td>
<td style="width: 10%"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%"> </td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During the three months ended August 31, 2011 the Company sold
all of its shares of ESA for approximately $1.4 million resulting in a gain of approximately $1.0 million.</p>
<p style="margin: 0pt"></p>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, except per share data</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="7" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Three Months Ended</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 52%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aug. 31,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Nov. 30,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Feb. 28,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net sales..............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4,832 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 5,054 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,340 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,262 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Gross profit...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2,456 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 2,263 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   765 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,292 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net loss...............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (296)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$  (811)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,458)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$  (854)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net loss per share basic and diluted...</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(0.03)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.09)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.16)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.08)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="8" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Three Months Ended</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aug. 31,</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Nov. 30,</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Feb. 29,</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net sales....................................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4,130 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,860 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 2,855 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="2" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> $4,676</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Gross profit.................................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1,802 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,128 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,108 </font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2,169</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net income (loss)............................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace">$  124</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,373)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,361)</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -9.65pt; padding-left: 0pt; layout-grid-mode: line; text-align: center; vertical-align: bottom; text-indent: -10pt">     <font style="font: 9pt Courier New, Courier, Monospace">$(779)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net income (loss) per share basic and diluted.</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace">$ 0.01</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.15)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.15)</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -9.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace">$(0.09)</font></td></tr>
<tr>
<td style="width: 53%"> </td>
<td style="width: 11%"> </td>
<td style="width: 2%"> </td>
<td style="width: 10%"> </td>
<td style="width: 2%"> </td>
<td style="width: 10%"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%"> </td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 47%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">United</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  </font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">States</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Asia</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Europe</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Total</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Net sales....................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$15,748 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$97 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$643 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$16,488 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Property
and equipment, net</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">249</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">52</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">301</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Net sales....................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$14,173 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$662 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$686 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$15,521 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Property and equipment, net</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">441</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">66</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">510</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Net sales....................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$11,911 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1,404 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$422 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$13,737 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  Property and equipment, net</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">872</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">72</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">10</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">954</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>16. SUBSEQUENT EVENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="margin: 0">     <font style="font: 10pt Times New Roman, Times, Serif">On August 21, 2013 the Company
entered into the Third Amendment to Loan and Security Agreement to extend the term of the agreement to August 22, 2014. Under the
terms of the amendment to the line of credit, the lender will also have a security interest in the Company’s intellectual
property.</font></p>
508000
1972000
0
0
832000
0
0
3000
306
203
268
234000
168000
343000
3000
2000
2000
231000
166000
341000
234000
168000
343000
-14000
-135000
-97000
-16000
-135000
-98000
-16000
-135000
-98000
2000
1000
1477000
331000
-66000
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>6. ACCRUED EXPENSES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accrued expenses comprise (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Garamond,serif">    </font></td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Payroll related.........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $  413 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $  573 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Commissions and bonuses.................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      419</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      218</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Warranty................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      222</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       91</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Professional services...................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      143</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      209</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Accrued customer obligations............</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       35</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       95</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Taxes payable...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       78</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       74</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Deferred rent...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       76</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       59</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other...................................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       54 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">       66 </font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $1,440 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $1,385 </font></td></tr>
</table>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>8. CUSTOMER DEPOSITS AND DEFERRED REVENUE, SHORT-TERM:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Customer deposits and deferred revenue, short-term (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 20%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 19%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Customer deposits..... ..... ........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1,728</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$419</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Deferred revenue, short-term.........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">244</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">89</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1,972</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$508</font></td></tr>
</table>
<p style="margin: 0pt"></p>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0">  </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td colspan="5" style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year End May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 55%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td style="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 9%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Employee Stock Purchase Plan Shares</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility..............................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.45 – 1.05</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.79 – 0.95</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend.......................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.11%–0.23%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.06%–1.05%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value..</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.54</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.40</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 20%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 19%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Customer deposits..... ..... ........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1,728</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$419</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Deferred revenue, short-term.........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">244</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">89</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1,972</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$508</font></td></tr>
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0
0
0.03
0.001
0
2000000
2500000
1066000
60000
60000
60000
839
1737
687
998
-102
-9
-47
P3Y8M16D
P3Y7M6D
P8M19D
P1M6D
P2Y11M1D
614000
1.79
<p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Option Plan Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.84</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.80</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.72%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">1.12%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> 1.73%</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value.</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.78 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.60 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1.19 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
846000
2897
47244
40540
64102
0.125
11106000
11903000
3696000
4028000
2686000
2667000
2957000
2913000
665000
679000
21110000
22190000
21110000
22190000
0
0
1022000
1007000
1093000
1181000
0
0
0
-15000
-71000
-88000
EX-101.SCH
8
aehr-20130531.xsd
0001 - Document - Document and Entity Information
link:presentationLink
link:calculationLink
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0002 - Statement - Consolidated Balance Sheets
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0009 - Disclosure - 2. ACCOUNTS RECEIVABLE
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0010 - Disclosure - 3. INVENTORIES
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0022 - Disclosure - 15. COMMITMENTS AND CONTINGENCIES
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0023 - Disclosure - 16. SUBSEQUENT EVENT
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EX-101.CAL
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aehr-20130531_cal.xml
EX-101.DEF
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aehr-20130531_def.xml
EX-101.LAB
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aehr-20130531_lab.xml
Options Price Range A
Exercise Price Range [Axis]
Options Price Range B
Options Price Range C
Options Price Range D
Options Price Range E
Level 1
Fair Value, Hierarchy [Axis]
Level 2
Level 3
US
Statement, Business Segments [Axis]
Asia
Europe
Cost of Sales
Income Statement Location [Axis]
Selling, General and Administrative
Research And Development
Minimum
Range [Axis]
Employee Stock Purchase Plan
Employee Stock Ownership Plan (ESOP) Name [Axis]
Maximum
Common Stock
Equity Components [Axis]
Additional Paid-In Capital
Accumulated Other Comprehensive Income
Accumulated Deficit
Total Aehr Test Systems Shareholders' Equity
Noncontrolling Interest
Cost Of Sales
Available Shares
Award Type [Axis]
$0.59-$0.97
$1.09-$1.95
$2.15-$2.52
$8.45-$9.94
$0.59-$9.94
Stock Option
Document And Entity Information
Entity Registrant Name
Entity Central Index Key
Document Type
Document Period End Date
Amendment Flag
Current Fiscal Year End Date
Is Entity a Well-known Seasoned Issuer?
Is Entity a Voluntary Filer?
Is Entity's Reporting Status Current?
Entity Filer Category
Entity Public Float
Entity Common Stock, Shares Outstanding
Document Fiscal Period Focus
Document Fiscal Year Focus
Consolidated Balance Sheets
ASSETS
Cash and cash equivalents
Accounts receivable, net
Inventories
Prepaid expenses and other
Total current assets
Property and equipment, net
Other assets
Total assets
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit
Accounts payable
Accrued expenses
Customer deposits and deferred revenue, short-term
Total current liabilities
Income tax payable
Deferred lease commitment, net of current portion
Deferred revenue, long-term
Total liabilities
Aehr Test Systems shareholders' equity:
Preferred stock, $0.01 par value: Authorized: 10,000 shares; Issued and outstanding: none
Common stock, $0.01 par value: Authorized: 75,000 shares; Issued and outstanding: 10,599 shares and 9,135 shares at May 31, 2013 and 2012, respectively
Additional paid-in capital
Accumulated other comprehensive income
Accumulated deficit
Total Aehr Test Systems shareholders' equity
Noncontrolling interest
Total Shareholders' equity
Total liabilities and shareholders' equity
Statement of Financial Position [Abstract]
Consolidated Balance Sheets Parenthetical (In Thousands, except per share data, unless otherwise specified)
Preferred stock, par value
Preferred stock, authorized
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value
Common stock, shares authorized
Common stock, shares issued
Common stock, shares outstanding
Consolidated Statements Of Operations
Net sales
Cost of sales
Gross profit
Operating expenses:
Selling, general and administrative
Research and development
Gain on bankruptcy claim
Total operating expenses
Loss from operations
Interest income
Interest expense
Gain on sale of long-term investment
Other (expense) income, net
Loss before income tax (expense) benefit
Income tax (expense) benefit
Net Loss
Less: Net income attributable to the noncontrolling interest
Net loss attributable to Aehr Test Systems Common shareholders
Net loss per share - basic and diluted
Shares used in per share calculation - basic and diluted
Consolidated Statements Of Comprehensive Loss
Net loss
Other comprehensive loss, net of tax: Foreign currency translation loss
Total comprehensive Loss
Less: Comprehensive income attributable to noncontrolling interest
Comprehensive loss, attributable to Aehr Test Systems
Statement [Table]
Statement [Line Items]
Beginning Balance, Shares
Beginning Balance, Amount
Issuance of common stock under private placement
Issuance of common stock under private placement
Issuance of common stock under employee plans under employee plans, Shares
Issuance of common stock under employee plans under employee plans, Amount
Stock-based compensation
Net (loss) income
Foreign currency translation adjustment
Ending Balance, Shares
Ending Balance, Amount
Statement of Cash Flows [Abstract]
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense
Provision for doubtful accounts
Loss on disposal of asset
Gain on sale of long-term investment
Depreciation and amortization
Changes in operating assets and liabilities:
Accounts receivable
Inventories
Prepaid expenses and other
Accounts payable
Customer deposits and deferred revenue
Accrued expenses
Income tax payable
Deferred lease commitment
Net cash used in operating activities
Cash flows from investing activities:
Proceeds from sale of investments
Purchase of property and equipment
Net cash (used in) provided by investing activities
Cash flows from financing activities:
Line of credit (repayments) borrowings, net
Proceeds from issuance of common stock under private placement
Proceeds from issuance of common stock under employee plans
Net cash provided by financing activities
Effect of exchange rates on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year
Supplemental Cash Flow Information:
Cash paid during the year for Income taxes:
Cash paid during the year for Interest:
Organization And Summary Of Significant Accounting Policies
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounts Receivable
ACCOUNTS RECEIVABLE
Inventories
INVENTORIES
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET
Product Warranties
Product Warranties
Accrued Expenses
ACCRUED EXPENSES
Income Taxes
INCOME TAXES
Customer Deposits And Deferred Revenue Short-Term
CUSTOMER DEPOSITS AND DEFERRED REVENUE, SHORT-TERM
Line Of Credit
Line of Credit
Capital Stock
CAPITAL STOCK
Employee Benefit Plans
EMPLOYEE BENEFIT PLANS
Other Expense Income Net
OTHER (EXPENSE) INCOME, NET
Segment Information
Segment Information
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES
Subsequent Event
SUBSEQUENT EVENT
Selected Quarterly Consolidated Financial Data
17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)
Accounting Policies [Abstract]
LIQUIDITY
CONSOLIDATION AND EQUITY INVESTMENTS:
FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:
USE OF ESTIMATES:
CASH EQUIVALENTS AND INVESTMENTS:
FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:
CONCENTRATION OF CREDIT RISK:
CONCENTRATION OF SUPPLY RISK:
STRATEGIC INVESTMENTS:
INVENTORIES:
PROPERTY AND EQUIPMENT:
REVENUE RECOGNITION
PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:
IMPAIRMENT OF LONG-LIVED ASSETS:
ADVERTISING COSTS:
SHIPPING AND HANDLING OF PRODUCTS:
INCOME TAXES:
STOCK-BASED COMPENSATION:
EARNINGS PER SHARE (“EPS”):
COMPREHENSIVE LOSS:
RECLASSIFICATION
RECENT ACCOUNTING PRONOUNCEMENTS:
Organization And Summary Of Significant Accounting Policies Tables
Financial assets and liabilities measured at fair value on a recurring basis
Compensation costs related to the Company's stock-based compensation
Fair value assumptions for Option Valuation Model
Fair value assumption of the ESPP Purchase Rights
Basic and diluted EPS
Receivables [Abstract]
Accounts receivable
Inventories Tables
Inventories
Property and equipment
Product Warranties Tables
Liability for product warranties
Payables and Accruals [Abstract]
Accrued expenses
Income Tax Disclosure [Abstract]
Domestic and foreign components of loss before income tax expense (benefit)
Income tax (expense) benefit
Income tax reconciliation
Net deferred tax assets
Unrecognized tax benefits
Customer Deposits And Deferred Revenue Short-Term Tables
Customer deposits and deferred revenue
Capital Stock Tables
Stock option transactions
Options Outstanding
Other Income and Expenses [Abstract]
Other (expense) income
Segment Information Tables
Company's operations in different geographic areas
Minimum annual rentals payments under non-cancellable operating leases
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Consolidated Financial Data (unaudited)
Money market funds
Assets
Liabilities
Stock-based compensation in the form of employee stock options and ESPP shares included in:
Total stock-based compensation
Effect on net loss per share, Basic
Effect on net loss per share, Diluted
Fair Value Assumptions for Stock Options Granted
Expected term (in years)
Volatility
Expected dividend
Risk-free Interest Rates
Estimated Forfeiture Rate
Weighted Average Grant Date Fair Value
Fair Value Assumptions for ESPP purchase rights granted
Organization And Summary Of Significant Accounting Policies Details 4
Net loss
Denominator for basic net loss per share: Weighted average shares outstanding
Shares used in basic net loss per share calculation
Effect of dilutive securities
Denominator for diluted net loss per share
Basic Net loss per share
Diluted Net loss per share
Accounts Receivable Details
Accounts receivable, Beginning
Allowance for doubtful accounts, Beginning
Allowance for doubtful accounts, Additions
Allowance for doubtful accounts, Deductions
Allowance for doubtful accounts, Ending
Accounts receivable, Ending
Inventories Details
Raw materials and sub-assemblies
Work-in-process
Finished goods
Inventory
Property And Equipment Net Details
Leasehold improvements
Furniture and fixtures
Machinery and equipment
Test equipment
Property and equipment, gross
Less: Accumulated depreciation and amortization
Property and equipment, net
Product Warranties Details
Balance at the beginning of the period
Accruals for warranties issued during the period
Settlement made during the period (in cash or in kind)
Balance at the end of the period
Accrued Expenses Details
Payroll related
Commissions and bonuses
Warranty
Professional services
Accrued customer obligations
Taxes payable
Deferred rent
Other
Accrued expenses
Income Taxes Details
Components of Loss Before Income Tax (Expense) Benefit
Domestic
Foreign
Income Taxes Details 1
Components of Income Tax (Expense) Benefit:
Current
Deferred
State income taxes:
Current
Deferred
Foreign income taxes:
Current
Deferred
Income Taxes Details 2
Reconciliation of Federal Statutory Rate to Effective Rate
U.S. federal statutory tax rate
State taxes, net of federal tax effect
Foreign rate differential
Stock-based compensation
Research and development credit
Change in valuation allowance
Other
Effective tax rate
Income Taxes Details 3
Components of Deferred Tax Assets
Net operating losses
Credit carryforwards
Inventory reserves
Reserves and accruals
Other
Gross deferred tax assets
Less: Valuation allowance
Net deferred tax assets
Income Taxes Details 4
Components of Unrecognized Tax Benefits
Unrecognized tax benefit, Beginning
Decreases related to prior year tax positions
Decreases related to lapse of statute of limitations
Unrecognized tax benefit, Ending
Customer Deposits And Deferred Revenue Short-Term Details
Customer deposits
Deferred revenue, short-term
Line Of Credit Details Narrative
Line of credit, maximum borrowing capacity
Line of credit facility, amount borrowed
Balance available to borrow under the line of credit
Weighted Average Interest Rate
Average loan balance
Capital Stock Details
Available Shares Stock Option Tranactions
Available Shares, Beginning
Additional shares reserved
Options granted
Options terminated
Plan shares expired
Available Shares, Ending
Outstanding Options Stock Option Tranactions
Options Outstanding, Beginning
Options Granted
Options terminated
Plan options exercised
Number of Options Outstanding, Ending
Options exercisable and expected to be exercisable
Weighted Average Exercise Price Outstanding, Beginning
Weighted Average Exercise Price Granted
Weighted Average Exercise Price Terminated
Weighted Average Exercise Price Exercised
Weighted Average Exercise Price Outstanding, Ending
Weighted Average Exercise Price Exercisable and expected to be exercisable
Aggregate Intrinsic Value, beginning balance
Aggregate Intrinsic Value, ending balance
Aggregate Intrinsic Value for Options fully vested and expected to vest
Weighted Average Remaining Contractual Life (Years) Options Outstanding
Options exercisable and expected to be exercisable
Weighted Average Remaining Contractual Life (Years) Options Exercisable
Weighted Average Exercise Price Exercisable
Aggregate Intrinsic Value
Employee Benefit Plans Details Narrative
Contributions
Shares contributed to the ESOP
Common stock issued under plan
Other Expense Income Net Details
Dividend distribution on long-term investment
Foreign exchange (loss) gain
Other, net
Other (expense) income, net
Segments [Axis]
Net Sales
Property and equipment, net
Related Party Transactions Details Narrative
Interest percentage owned ESA Electronics Pte Ltd.
Payable to Wilson Sonsini Goodrich & Rosati
Proceeds from sale of long-term investment
Commitments And Contingencies Details
2014
2015
2016
2017
2018
Thereafter
Total
Selected Quarterly Consolidated Financial Data Details
Net loss per share basic and diluted
Assets, Current
Assets [Default Label]
Liabilities, Current
Liabilities [Default Label]
Stockholders' Equity Attributable to Parent
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Liabilities and Equity
Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net
Operating Expenses
Interest Expense
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest
Income Tax Expense (Benefit)
Net Income (Loss) Attributable to Noncontrolling Interest
Comprehensive (Income) Loss, Net of Tax, Attributable to Noncontrolling Interest
Shares, Issued
Stock Issued During Period, Value, New Issues
Increase (Decrease) in Inventories
Increase (Decrease) in Prepaid Expense
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Accrued Liabilities
Increase (Decrease) in Income Taxes Payable
Net Cash Provided by (Used in) Operating Activities
Payments to Acquire Property, Plant, and Equipment
Net Cash Provided by (Used in) Investing Activities
Net Cash Provided by (Used in) Financing Activities
Cash and Cash Equivalents, Period Increase (Decrease)
InventoriesAbstract
Product Warranty Disclosure [Text Block]
Segment Reporting Disclosure [Text Block]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
Schedule of Inventory, Current [Table Text Block]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]
CustomerDepositsAndDeferredRevenueShortTermScheduleTableTextBlock
Allowance for Doubtful Accounts Receivable, Current
Property, Plant and Equipment, Gross
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment
Current State and Local Tax Expense (Benefit)
Deferred State and Local Income Tax Expense (Benefit)
Current Foreign Tax Expense (Benefit)
Deferred Foreign Income Tax Expense (Benefit)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Percent
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent
Effective Income Tax Rate Reconciliation, Percent
Deferred Tax Assets, Other
Deferred Tax Assets, Gross
Deferred Tax Assets, Valuation Allowance
Deferred Tax Assets, Net
Unrecognized Tax Benefits
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value
Operating Leases, Future Minimum Payments Due
EX-101.PRE
12
aehr-20130531_pre.xml
XML
13
R8.xml
IDEA: 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2.4.0.8 0008 - Disclosure - 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES true false false 1 false
false false From2012-06-01to2013-05-31 http://www.sec.gov/CIK 0001040470 duration 2012-06-01T00:00:00 2013-05-31T00:00:00 1 true
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2 us-gaap_BusinessDescriptionAndAccountingPoliciesTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="margin: 0pt"></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b>1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">BUSINESS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Aehr Test Systems (the “Company”) was incorporated
in California in May 1977 and primarily designs, engineers and manufactures test and burn-in equipment used in the semiconductor
industry. The Company’s principal products are the Advanced Burn-In and Test System, or ABTS, the FOX full wafer contact
parallel test and burn-in systems, the MAX burn-in system, WaferPak full wafer contactor, the DiePak carrier and test fixtures.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">LIQUIDITY:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Since inception, the Company has incurred substantial cumulative
losses and negative cash flows from operations. In recent years, the Company has recognized significantly lower sales levels compared
to the net sales of the years immediately preceding fiscal 2009, as a result of a major customer filing bankruptcy and a slowdown
in the semiconductor manufacturing industry. In response to the low levels of net sales, the Company took significant steps to
minimize expense levels and to increase the likelihood that it will have sufficient cash to support operations during the slow
business periods.  Those steps included reductions in headcount, reduced compensation for officers and other salaried employees,
Company-wide shutdowns and lower fees paid to the Board of Directors, among other spending cuts. The Company will continue to explore
methods to reduce its costs as necessary. </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In March 2013, the Company sold 1,158,000 shares of its common
stock in a private placement transaction with certain Directors and Officers of the Company and other accredited investors. The
purchase price per share of the common stock sold in the private placement was $1.00, resulting in gross proceeds to the Company
of $1,158,000, before offering expenses. The net proceeds after offering expenses were $1,138,000.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In August 2011, the Company entered into a working capital
credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified U.S. based and foreign customer
receivables, and export-related inventory. In May 2012, the credit agreement was amended to increase the borrowing limit to $2.0
million. In September 2012, the credit agreement was amended to increase the borrowing limit to $2.5 million. Refer to Note 9,
“LINE OF CREDIT”, for further discussion of the credit facility agreement.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011 we experienced operating
losses and negative cash flow from operating activities. Due primarily to these operating losses, we experienced cash outflows
and, at May 31, 2013, had $2.3 million in cash and cash equivalents, compared to $2.1 million at May 31, 2012. The Company expects
to become profitable in fiscal 2014. The Company anticipates that the existing cash balance together with cash flows from operations,
as well as funds available through the working capital credit facility will be adequate to meet its working capital and capital
equipment requirements through fiscal 2014. After fiscal 2014, depending on its rate of growth and profitability, the Company may
require additional equity or debt financing to meet its working capital requirements or capital equipment needs. There can be no
assurance that additional financing will be available when required, or if available, that such financing can be obtained on terms
satisfactory to the Company.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CONSOLIDATION AND EQUITY INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The consolidated financial statements include the accounts
of the Company and both its wholly-owned and majority-owned foreign subsidiaries. Intercompany accounts and transactions have been
eliminated. Equity investments in which the Company holds an equity interest less than 20 percent and over which the Company does
not have significant influence are accounted for using the cost method. Dividends received from investees accounted for using the
cost method are included in other income, net on the Consolidated Statements of Operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Assets and liabilities of the Company’s foreign subsidiaries
and a branch office are translated into U.S. Dollars from their functional currencies of Japanese Yen, Euros and New Taiwan Dollars
using the exchange rate in effect at the balance sheet date. Additionally, their net sales and expenses are translated using exchange
rates approximating average rates prevailing during the fiscal year. Translation adjustments that arise from translating their
financial statements from their local currencies to U.S. Dollars are accumulated and reflected as a separate component of shareholders’
equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Transaction gains and losses that arise from exchange rate
changes denominated in currencies other than the local currency are included in the statements of operations as incurred. See Note
12 for the detail of foreign exchange transaction gains and losses for all periods presented.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">USE OF ESTIMATES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. Significant estimates in the Company’s consolidated financial statements include allowance for doubtful
accounts, valuation of inventory at the lower of cost or market, and warranty reserves.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CASH EQUIVALENTS AND INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Cash equivalents consist of money market instruments purchased
with an original maturity of three months or less. These investments are reported at fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s financial instruments are measured at fair
value consistent with authoritative guidance. This authoritative guidance defines fair value, establishes a framework for using
fair value to measure assets and liabilities, and disclosures required related to fair value measurements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The guidance establishes a fair value hierarchy based on inputs
to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect
assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources
while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy
consists of the following three levels:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 1 - instrument valuations are obtained from real-time quotes for transactions
in active exchange markets involving identical assets.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 2 - instrument valuations are obtained from readily-available pricing sources
for comparable instruments.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 3 - instrument valuations are obtained without observable market values and
require a high level of judgment to determine the fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2013 (in thousands):</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2013</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="text-align: right; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center">                   <font style="font: 9pt Courier New, Courier, Monospace; color: black">$ --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2012</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center">                     <font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Financial instruments include cash, cash equivalents, receivables,
accounts payable and certain other accrued liabilities. The fair value of cash, cash equivalents, receivables, accounts payable
and certain other accrued liabilities are valued at their carrying value, which approximates fair value due to their short maturities.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has at times invested in debt and equity of private
companies, and may do so again in the future, as part of its business strategy. These investments are carried at cost and are included
in “Other Assets” in the consolidated balance sheets. If the Company determines that an other-than-temporary decline
exists in the fair value of an investment, the Company writes down the investment to its fair value and records the related write-down
as an investment loss in “Other Income (Expense)” in its consolidated statements of operations. During the first quarter
of fiscal 2012, the Company sold its long-term investment in ESA Electronics PTE Ltd for proceeds of approximately $1.4 million,
resulting in a gain of $990,000.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accounts receivable are derived from the sale of products throughout
the world to semiconductor manufacturers, semiconductor contract assemblers, electronics manufacturers and burn-in and test service
companies. Accounts receivable are recorded at the invoiced amount and are not interest bearing. The Company maintains an allowance
for doubtful accounts to reserve for potentially uncollectible trade receivables. The Company also reviews its trade receivables
by aging category to identify specific customers with known disputes or collection issues. The Company exercises judgment when
determining the adequacy of these reserves as the Company evaluates historical bad debt trends, general economic conditions in
the United States and internationally, and changes in customer financial conditions. Uncollectible receivables are recorded as
bad debt expense when all efforts to collect have been exhausted and recoveries are recognized when they are received. No significant
adjustments to the allowance for doubtful accounts were recorded during the years ended May 31, 2013, 2012 or 2011.</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF CREDIT RISK:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company sells its products primarily to semiconductor manufacturers
in North America, Asia, and Europe. As of May 31, 2013, approximately 52%, 37% and 12% of gross accounts receivable were from customers
located in Asia, the United States and Europe, respectively. As of May 31, 2012, approximately 52%, 25% and 23% of gross accounts
receivable were from customers located in the United States, Asia and Europe, respectively. Four customers accounted for 42%, 21%,
20% and 11% of gross accounts receivable at May 31, 2013. Three customers accounted for 45%, 22% and 18% of gross accounts receivable
at May 31, 2012. Two customers accounted for 32% and 26% of net sales in fiscal 2013. Two customers accounted for 40% and 22% of
net sales in fiscal 2012. The Company performs ongoing credit evaluations of its customers and generally does not require collateral.
The Company uses letter of credit terms for some of its international customers.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s cash, cash equivalents, short-term cash
deposits and short-term investments are generally deposited with major financial institutions in the United States, Japan, Germany
and Taiwan. The Company invests its excess cash in money market funds and short-term cash deposits. The money market funds and
short-term cash deposits bear the risk associated with each fund. The money market funds have variable interest rates, and the
short-term cash deposits have fixed rates. The Company has not experienced any material losses on its money market funds or short-term
cash deposits.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF SUPPLY RISK:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company relies on subcontractors to manufacture many of
the components and subassemblies used in its products. Quality or performance failures of the Company’s products or changes
in its manufacturers’ financial or business condition could disrupt the Company’s ability to supply quality products
to its customers and thereby have a material and adverse effect on its business and operating results. Some of the components and
technologies used in the Company’s products are purchased and licensed from a single source or a limited number of sources.
The loss of any of these suppliers may cause the Company to incur additional transition costs, result in delays in the manufacturing
and delivery of its products, or cause it to carry excess or obsolete inventory and could cause it to redesign its products.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">STRATEGIC INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company invests in debt and equity of private companies
as part of its business strategy. These available for sale investments are carried at cost and are included in “Other Assets”
in the consolidated balance sheets. If the Company determines that an other-than-temporary decline exists in the fair value of
an investment, the Company writes down the investment to its fair value and records the related write-down as an investment loss
in “Other Income (Expense)” in its consolidated statements of operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2011 the Company held a long-term investment in
ESA Electronics PTE Ltd. The carrying value of the strategic investments at that date was $384,000. The investment had not been
revalued at May 31, 2011 as the fair value was not readily determinable due to the investment being a privately held company based
in Singapore. The Company maintained less than 20% of the voting rights of the company invested.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, the Company sold all of its shares of ESA for
approximately $1.4 million resulting in a gain of approximately $990,000 reported in the first quarter of fiscal 2012.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">INVENTORIES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Inventories include material, labor and overhead, and are stated
at the lower of cost (first-in, first-out method) or market. Provisions for excess, obsolete and unusable inventories are made
after management’s evaluation of future demand and market conditions. The Company adjusts inventory balances to approximate
the lower of its manufacturing costs or market value. If actual future demand or market conditions become less favorable than those
projected by management, additional inventory write-downs may be required, and would be reflected in cost of product revenue in
the period the revision is made.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">PROPERTY AND EQUIPMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Property and equipment are stated at cost less accumulated
depreciation and amortization. Major improvements are capitalized, while repairs and maintenance are expensed as incurred. Leasehold
improvements are amortized over the lesser of their estimated useful lives or the term of the related lease. Furniture and fixtures,
machinery and equipment, and test equipment are depreciated on a straight-line basis over their estimated useful lives. The ranges
of estimated useful lives are generally as follows:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Furniture and fixtures.......................... 2 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Machinery and equipment......................... 3 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Test equipment.................................. 4 to 6 years</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">REVENUE RECOGNITION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><font style="font-family: Garamond,serif">The
Company recognizes revenue upon the shipment of products or the performance of services when: (1) persuasive evidence of the arrangement
exists; (2) services have been rendered; (3) the price is fixed or determinable; and (4) collectibility is reasonably assured.
When a sales agreement involves multiple deliverables, such as extended support provisions, training to be supplied after delivery
of the systems, and test programs specific to customers’ routine applications, the multiple deliverables are evaluated to
determine the unit of accounting. Judgment is required to properly identify the accounting units of multiple element transactions
and the manner in which revenue is allocated among the accounting units.</font> J<font style="font-family: Garamond,serif">udgments
made, or changes to judgments made, may significantly affect the timing or amount of revenue recognition. </font></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Revenue related to the multiple elements are allocated to each
unit of accounting using the relative selling price hierarchy. Consistent with accounting guidance, the selling price is based
upon vendor specific objective evidence (VSOE). If VSOE is not available, third party evidence (TPE) is used to establish the selling
price. In the absence of VSOE or TPE, estimated selling price is used. We have adopted this guidance effective with the first quarter
of fiscal 2012. Prior to fiscal 2012, revenue for arrangements containing multiple deliverables was allocated based upon estimated
fair values. The adoption of the new revenue recognition accounting standards did not have a material impact on our consolidated
financial statements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During the first quarter of fiscal 2013, the Company entered
into an agreement with a customer to develop a next generation system. The project identifies multiple milestones with values assigned
to each. The consideration earned upon achieving the milestone is required to meet the following conditions prior to recognition:
(i) the value is commensurate with the vendor’s performance to meet the milestone, (ii) it relates solely to past performance,
(iii) and it is reasonable relative to all of the deliverables and payment terms within the arrangement.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Sales tax collected from customers is not included in net sales
but rather recorded as a liability due to the respective taxing authorities. Provisions for the estimated future cost of warranty
and installation are recorded at the time the products are shipped.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Royalty-based revenue related to licensing income from performance
test boards and burn-in boards is recognized upon the earlier of the receipt by the Company of the licensee’s report related
to its usage of the licensed intellectual property or upon payment by the licensee.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s terms of sales with distributors are generally
FOB shipping point with payment due within 60 days. All products go through in-house testing and verification of specifications
before shipment. Apart from warranty reserves, credits issued have not been material as a percentage of net sales. The Company’s
distributors do not generally carry inventories of the Company’s products. Instead, the distributors place orders with the
Company at or about the time they receive orders from their customers. The Company’s shipment terms to our distributors do
not provide for credits or rights of return. Because the Company’s distributors do not generally carry inventories of our
products, they do not have rights to price protection or to return products. At the time the Company ships products to the distributors,
the price is fixed. Subsequent to the issuance of the invoice, there are no discounts or special terms. The Company does not give
the buyer the right to return the product or to receive future price concessions. The Company’s arrangements do not include
vendor consideration.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Costs incurred in the research and development of new products
or systems are charged to operations as incurred. Costs incurred in the development of software programs for the Company’s
products are charged to operations as incurred until technological feasibility of the software has been established. Generally,
technological feasibility is established when the software module performs its primary functions described in its original specifications,
contains features required for it to be usable in a production environment, is completely documented and the related hardware portion
of the product is complete. After technological feasibility is established, any additional costs are capitalized. Capitalization
of software costs ceases when the software is substantially complete and is ready for its intended use. Capitalized costs are amortized
over the estimated life of the related software product using the greater of the units of sales or straight-line methods over ten
years. No system software development costs were capitalized or amortized in fiscal 2013, 2012 and 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">IMPAIRMENT OF LONG-LIVED ASSETS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In the event that facts and circumstances indicate that the
carrying value of assets may be impaired, an evaluation of recoverability would be performed. If an evaluation is required, the
estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying value to determine
if a write-down is required.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">ADVERTISING COSTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company expenses all advertising costs as incurred and
the amounts were not material for all periods presented.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">SHIPPING AND HANDLING OF PRODUCTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Amounts billed to customers for shipping and handling of products
are included in net sales. Costs incurred related to shipping and handling of products are included in cost of sales.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">INCOME TAXES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Income taxes have been provided using the liability method
whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets
and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be
in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established
when it is determined that it is more likely than not that such assets will not be realized.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A full valuation allowance was established against all deferred
tax assets as management determined that it is more likely than not that deferred tax assets will not be realized as of May 31,
2013 and 2012.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company accounts for uncertain tax positions consistent
with authoritative guidance. The guidance prescribes a “more likely than not” recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes
interest and penalties related to unrecognized tax benefits as a component of income taxes.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Although the Company files U.S. federal, various state, and
foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 – 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">STOCK-BASED COMPENSATION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Stock-based compensation expense consists of expenses for stock
options and employee stock purchase plan, or ESPP, shares. Stock-based compensation cost is measured at each grant date, based
on the fair value of the award using the Black-Scholes option valuation model, and is recognized as expense over the employee’s
requisite service period. This model was developed for use in estimating the value of publicly traded options that have no vesting
restrictions and are fully transferable. The Company’s employee stock options have characteristics significantly different
from those of publicly traded options. All of the Company’s stock compensation is accounted for as an equity instrument.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes compensation costs related to
the Company’s stock-based compensation for the years ended May 31, 2013, 2012 and 2011, respectively (in thousands, except
per share data):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 64%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation in the form of employee</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  stock options and ESPP shares, included in:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Cost of sales...................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 36 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 87 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$108 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Selling, general and administrative.............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">446</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">430</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">488</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">119</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">192</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">351</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net effect on net loss..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$601 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$709 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$947 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect on net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Basic.........................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Diluted.......................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to stock options of $551,000, $613,000 and $829,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
unvested stock-based awards under the Company’s 1996 Stock Option Plan and 2006 Equity Incentive Plan, but not yet recognized,
was $752,000 which is net of estimated forfeitures of $2,000. This cost will be amortized on a straight-line basis over a weighted
average period of approximately 2.6 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to its ESPP of $50,000, $96,000 and $118,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
options to purchase the Company’s common shares under the ESPP but not yet recognized was $17,000. This cost will be amortized
on a straight-line basis over a weighted average period of approximately 0.8 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Valuation Assumptions</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Valuation and Amortization Method. The Company estimates the
fair value of stock options granted using the Black-Scholes option valuation method and a single option award approach. The fair
value under the single option approach is amortized on a straight-line basis over the requisite service periods of the awards,
which is generally the vesting period.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Term. The Company’s expected term represents
the period that the Company’s stock-based awards are expected to be outstanding and was determined based on historical experience,
giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee
behavior as evidenced by changes to the terms of its stock-based awards.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Volatility. Volatility is a measure of the amounts
by which a financial variable such as stock price has fluctuated (historical volatility) or is expected to fluctuate (expected
volatility) during a period. The Company uses the historical volatility for the past five years, which matches the expected term
of most of the option grants, to estimate expected volatility. Volatility for each of the ESPP’s four time periods of six
months, twelve months, eighteen months, and twenty-four months is calculated separately and included in the overall stock-based
compensation cost recorded.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Dividends. The Company has never paid any cash dividends on
its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an
expected dividend yield of zero in the Black-Scholes option valuation method.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Risk-Free Interest Rate. The Company bases the risk-free interest
rate used in the Black-Scholes option valuation method on the implied yield in effect at the time of option grant on U.S. Treasury
zero-coupon issues with a remaining term equivalent to the expected term of the stock awards including the ESPP.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Estimated Forfeitures. When estimating forfeitures, the Company
considers voluntary termination behavior as well as analysis of actual option forfeitures.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Fair Value. The fair values of the Company’s stock options
granted to employees shares in fiscal 2013, 2012 and 2011 were estimated using the following weighted average assumptions in the
Black-Scholes option valuation method:</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Option Plan Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.84</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.80</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.72%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">1.12%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> 1.73%</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value.</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.78 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.60 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1.19 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The fair value of our ESPP purchase rights for the fiscal 2013,
2012 and 2011 was estimated using the following weighted-average assumptions:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td colspan="5" style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year End May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 55%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td style="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 9%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Employee Stock Purchase Plan Shares</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility..............................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.45 – 1.05</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.79 – 0.95</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend.......................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.11%–0.23%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.06%–1.05%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value..</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.54</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.40</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">There were no ESPP purchase rights granted during the ESPP
periods in fiscal 2011.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">EARNINGS PER SHARE (“EPS”):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Basic EPS is computed by dividing net income (loss) available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed after
giving effect to all dilutive potential common shares that were outstanding during the period. Dilutive potential common shares
consist of the incremental common shares issuable upon exercise of stock options for all periods.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A reconciliation of the numerator and denominator of basic
and diluted EPS is provided as follows (in thousands, except per share amounts):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 59%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Numerator: Net loss.........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,419)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,390)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,389)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for basic net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Weighted-average shares outstanding.......</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Shares used in basic net loss per share</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  calculation...............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect of dilutive securities...............</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for diluted net loss per share..</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Basic net loss per share....................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Diluted net loss per share..................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">For purposes of computing diluted earnings per share, weighted
average potential common shares do not include stock options with an exercise price greater than the average fair value of the
Company’s common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included
in the calculation of diluted net loss per share for the fiscal years ended May 31, 2013, 2012 and 2011, as the effect would be
anti-dilutive due to the Company’s net loss. As such the numerator and the denominator used in computing both basic and diluted
net loss per share for fiscal years ended May 31, 2013, 2012 and 2011 are the same. Stock options to purchase 2,956,000, 2,957,000
and 2,083,000 shares of common stock were outstanding on May 31, 2013, 2012 and 2011, respectively, but not included in the computation
of diluted income per share, because the inclusion of such shares would be anti-dilutive.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">COMPREHENSIVE LOSS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Comprehensive loss generally represents all changes in shareholders’
equity except those resulting from investments or contributions by shareholders. Unrealized losses on foreign currency translation
adjustments are included in the Company’s components of comprehensive loss, which are excluded from net loss. Comprehensive
loss is included in the statement of shareholders’ equity and comprehensive loss.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">RECLASSIFICATION </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Certain reclassifications have been made to the consolidated
financial statements to conform to the current period presentation. These reclassifications did not result in any change in previously
reported net loss, total assets or shareholders’ equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">RECENT ACCOUNTING PRONOUNCEMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, authoritative guidance was issued on the presentation
of comprehensive income to require an entity to present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but
consecutive statements. This authoritative guidance eliminates the option to present the components of other comprehensive income
as part of the statement of shareholders’ equity. This guidance is effective for fiscal years, and interim periods within
those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than
requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Company’s consolidated
financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In February 2013, the Financial Accounting Standards Board
("FASB") issued Accounting Standards Update ("ASU") No. 2013-02, "Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income," (Topic 220) - Comprehensive Income (ASU 2013-02), to amend existing rules to improve
the reporting of reclassification out of accumulated other comprehensive income ("AOCI"). The amendment expands the existing
disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition,
an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component
of AOCI to net income either on the face of the statement where net income is presented or as a separate disclosure in the notes
of the financial statements. The Company adopted this ASU 2013-02 the fourth quarter of fiscal 2013. As this update only required
additional disclosures, adoption of this amendment did not have a material impact on the Company’s consolidated financial
statements.</p>
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10. CAPITAL STOCK
12 Months Ended
May 31, 2013
Capital Stock
CAPITAL STOCK
10. CAPITAL STOCK:
STOCK OPTIONS:
In October 1996, the Companys Board of Directors approved
the 1996 Stock Option Plan (the Stock Plan), which provided for granting of incentive and non-qualified stock options
to our employees and directors. The Stock Plan provides that qualified options be granted at an exercise price equal to the fair
market value at the date of grant, as determined by the Board of Directors (85% of fair market value in the case of non-statutory
options and purchase rights and 110% of fair market value in certain circumstances). Options generally expire within five years
from date of grant. Most options become exercisable in increments over a four-year period from the date of grant.
In October 2006, the Companys 2006 Equity Incentive
Plan and 2006 Employee Stock Purchase Plan (2006 Plans) were approved by the shareholders. A total of 3,900,000 shares
of common stock have been reserved for issuance under the Companys 2006 Equity Incentive Plan. Options granted under the
2006 Equity Incentive Plan are generally for periods not to exceed ten years (five years if the option is granted to a 10% stockholder)
and are granted at the fair market value of the stock at the date of grant as determined by the Board of Directors. The 2006 Plans
respectively replace the Companys Amended and Restated 1996 Stock Option Plan, which would otherwise have expired in 2006;
and the Companys 1997 Employee Stock Purchase Plan, which would have otherwise expired in 2007. The Amended and Restated
1996 Stock Option Plan will continue to govern awards previously granted under that plan.
As of May 31, 2013, out of the 4,693,000 shares authorized
for grant under the 1996 Stock Option Plan and 2006 Equity Incentive Plan, approximately 2,956,000 shares had been granted.
The following table summarizes the Companys stock option
transactions during fiscal 2013, 2012 and 2011 (in thousands, except per share data):
Outstanding Options
Weighted
Number
Average
Aggregate
Available
of
Exercise
Intrinsic
Shares
Shares
Price
Value
Balances, May 31, 2010........
998
1,949
$3.88
$833
Options granted.............
(508)
508
$1.88
Options terminated..........
327
(327)
$4.30
Plan shares expired.........
(130)
--
Options exercised...........
--
(47)
$0.85
Balances, May 31, 2011........
687
2,083
$3.40
$298
Additional shares reserved..
1,199
--
Options granted.............
(1,141)
1,141
$0.92
Options terminated..........
258
(258)
$3.72
Plan shares expired.........
(164)
--
Options exercised...........
--
(9)
$0.85
Balances, May 31, 2012........
839
2,957
$2.40
$587
Additional shares reserved..
1,223
--
Options granted.............
(670)
670
$1.13
Options terminated..........
569
(569)
$4.37
Plan shares expired.........
(224)
--
Options exercised...........
--
(102)
$0.67
Balances, May 31, 2013........
1,737
2,956
$1.79
$964
Options exercisable and expected to be
exercisable at May 31, 2013
2,897
$1.79
$945
The options outstanding and exercisable at May 31, 2013 were
in the following exercise price ranges (in thousands, except per share data):
Options
Outstanding
Options Exercisable
at May 31, 2013
at May 31, 2013
Range of Exercise
Prices
Number Outstanding Shares
Weighted Average Remaining Contractual Life (Years)
Weighted Average Exercise Price
Number Exercisable Shares
Weighted Average Exercise Price
Weighted Average Remaining Contractual Life (Years)
Aggregate Intrinsic Value
$0.59-$0.97
1,165
4.20
$0.76
873
$0.81
3.71
$1.09-$1.95
1,331
4.37
$1.44
630
$1.54
3.60
$2.15-$2.52
252
0.80
$2.24
237
$2.25
0.72
$8.45-$9.94
208
0.10
$9.26
208
$9.26
0.10
$0.59-$9.94
2,956
3.70
$1.79
1,948
$2.12
2.92
$614
The total intrinsic values of options exercised were $43,000,
$6,000 and $25,000 during fiscal 2013, 2012 and 2011, respectively. The weighted average contractual life of the options exercisable
and expected to be exercisable at May 31, 2013 was 3.7 years.
Options to purchase 1,948,000, 1,850,000 and 1,591,000 shares
were exercisable at May 31, 2013, 2012 and 2011, respectively. These exercisable options had weighted average exercise prices of
$2.12, $3.13 and $3.66 as of May 31, 2013, 2012 and 2011, respectively.
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7. INCOME TAXES (Details 4) (USD $) In Thousands, unless otherwise specified
12 Months Ended
May 31, 2013
May 31, 2012
May 31, 2011
Components of Unrecognized Tax Benefits
Unrecognized tax benefit, Beginning
$ 1,022
$ 1,093
$ 1,181
Decreases related to prior year tax positions
0
0
0
Decreases related to lapse of statute of limitations
(15)
(71)
(88)
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$ 1,007
$ 1,022
$ 1,093
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Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified
12 Months Ended
May 31, 2013
May 31, 2012
May 31, 2011
Consolidated Statements Of Operations
Net sales
$ 16,488
$ 15,521
$ 13,737
Cost of sales
9,712
9,314
8,225
Gross profit
6,776
6,207
5,512
Operating expenses:
Selling, general and administrative
6,872
6,526
5,964
Research and development
3,211
4,188
4,567
Gain on bankruptcy claim
0
0
(832)
Total operating expenses
10,083
10,714
9,699
Loss from operations
(3,307)
(4,507)
(4,187)
Interest income
0
0
3
Interest expense
(49)
(4)
0
Gain on sale of long-term investment
0
990
0
Other (expense) income, net
(33)
117
762
Loss before income tax (expense) benefit
(3,389)
(3,404)
(3,422)
Income tax (expense) benefit
(30)
15
49
Net Loss
(3,419)
(3,389)
(3,373)
Less: Net income attributable to the noncontrolling interest
0
1
16
Net loss attributable to Aehr Test Systems Common shareholders
$ (3,419)
$ (3,390)
$ (3,389)
Net loss per share - basic and diluted
$ (0.36)
$ (0.38)
$ (0.39)
Shares used in per share calculation - basic and diluted
9,549
9,016
8,776
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3. INVENTORIES
12 Months Ended
May 31, 2013
InventoriesAbstract
INVENTORIES
3. INVENTORIES:
Inventories comprise (in thousands):
May 31,
2013
2012
Raw materials and sub-assemblies.....
$3,180
$3,218
Work in process......................
2,187
2,657
Finished goods.......................
2
195
$5,369
$6,070
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17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)
12 Months Ended
May 31, 2013
Selected Quarterly Consolidated Financial Data
17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)
17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)
The following tables (presented in thousands, except per share
data) sets forth selected unaudited condensed consolidated statements of operations data for each of the four quarters of the fiscal
years ended May 31, 2013 and 2012. The unaudited quarterly information has been prepared on the same basis as the annual information
presented elsewhere herein and, in the Companys opinion, includes all adjustments (consisting only of normal recurring entries)
necessary for a fair statement of the information for the quarters presented. The operating results for any quarter are not necessarily
indicative of results for any future period and should be read in conjunction with the audited consolidated financial statements
of the Companys and the notes thereto included elsewhere herein.
Three Months Ended
Aug. 31,
Nov. 30,
Feb. 28,
May 31,
2012
2012
2013
2013
Net sales..............................
$4,832
$ 5,054
$ 3,340
$ 3,262
Gross profit...........................
$2,456
$ 2,263
$ 765
$ 1,292
Net loss...............................
$ (296)
$ (811)
$(1,458)
$ (854)
Net loss per share basic and diluted...
$(0.03)
$ (0.09)
$ (0.16)
$ (0.08)
Three Months Ended
Aug. 31,
Nov. 30,
Feb. 29,
May 31,
2011
2011
2012
2012
Net sales....................................
$4,130
$ 3,860
$ 2,855
$4,676
Gross profit.................................
$1,802
$ 1,128
$ 1,108
$2,169
Net income (loss)............................
$ 124
$(1,373)
$(1,361)
$ (779)
Net income (loss) per share basic and diluted.
$ 0.01
$ (0.15)
$ (0.15)
$(0.09)
During the three months ended August 31, 2011 the Company sold
all of its shares of ESA for approximately $1.4 million resulting in a gain of approximately $1.0 million.
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<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
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10. CAPITAL STOCK (Details) (USD $) In Thousands, except Share data, unless otherwise specified
12 Months Ended
May 31, 2013
May 31, 2012
May 31, 2011
Available Shares Stock Option Tranactions
Available Shares, Beginning
839
687
998
Additional shares reserved
1,223
1,199
Options granted
(670)
(1,141)
(508)
Options terminated
569
258
327
Plan shares expired
(224)
(164)
(130)
Available Shares, Ending
1,737
839
687
Outstanding Options Stock Option Tranactions
Options Outstanding, Beginning
2,957
2,083
1,949
Options Granted
670
1,141
508
Options terminated
(569)
(258)
(327)
Plan options exercised
(102)
(9)
(47)
Number of Options Outstanding, Ending
2,956
2,957
2,083
Options exercisable and expected to be exercisable
2,897
Weighted Average Exercise Price Outstanding, Beginning
$ 2.40
$ 3.40
$ 3.88
Weighted Average Exercise Price Granted
$ 1.13
$ 0.92
$ 1.88
Weighted Average Exercise Price Terminated
$ 4.37
$ 3.72
$ 4.30
Weighted Average Exercise Price Exercised
$ 0.67
$ 0.85
$ 0.85
Weighted Average Exercise Price Outstanding, Ending
$ 1.79
$ 2.40
$ 3.40
Weighted Average Exercise Price Exercisable and expected to be exercisable
$ 1.79
Aggregate Intrinsic Value, beginning balance
$ 587
$ 298
$ 833
Aggregate Intrinsic Value, ending balance
964
587
298
Aggregate Intrinsic Value for Options fully vested and expected to vest
$ 945
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11. EMPLOYEE BENEFIT PLANS
12 Months Ended
May 31, 2013
Employee Benefit Plans
EMPLOYEE BENEFIT PLANS
11. EMPLOYEE BENEFIT PLANS:
EMPLOYEE STOCK OWNERSHIP PLAN:
The Company has a non-contributory, trusteed employee stock
option plan for full-time employees who have completed three consecutive months of service and for part-time employees who have
completed one year of service and have attained an age of 21. The Company can contribute either shares of the Companys stock
or cash to the plan. The contribution is determined annually by the Company and cannot exceed 15% of the annual aggregate salaries
of those employees eligible for participation in the plan. On May 31, 2007, the Company converted the Aehr Test Systems Employee
Stock Bonus Plan into the Aehr Test Systems Employee Stock Ownership Plan (the Plan). The stock bonus plan was converted
to an employee stock ownership plan (ESOP) to enable the Plan to better comply with changes in the law regarding
Company stock. Individuals account balances vest at a rate of 20% per year commencing upon completion of two years of service.
Non-vested balances, which are forfeited following termination of employment, are allocated to the remaining employees in the Plan.
Under the Plan provisions, each employee who reaches age fifty-five (55) and has been a participant in the Plan for ten years will
be offered an election each year to direct the transfer of up to 25% of his/her ESOP account to the employee self-directed account
in the Savings & Retirement Plan. For anyone who met the above prerequisites, the first election to diversify holdings was
offered after May 31, 2008. In the sixth year, employees will be able to diversify up to 50% of their ESOP accounts. Contributions
of $60,000 per year were authorized for the plan during fiscal 2013, 2012 and 2011. The contribution amounts are recorded as compensation
expense, in the period authorized and included in accrued liabilities, in the period authorized. Contributions of 47,244 shares
were made to the ESOP during fiscal 2013 for fiscal 2012. Contributions of 40,540 shares were made to the ESOP during fiscal 2012
for fiscal 2011. Contributions of 64,102 shares were made to the ESOP during fiscal 2011 for fiscal 2010. The contribution for
fiscal 2013 will be made in fiscal 2014. Shares held in the ESOP are included in the EPS calculation.
401(K) PLAN:
The Company maintains a defined contribution savings plan
(the 401(k) Plan) to provide retirement income to all qualified employees of the Company. The 401(k) Plan is intended
to be qualified under Section 401(k) of the Internal Revenue Code of 1986, as amended. The 401(k) Plan is funded by voluntary
pre-tax contributions from employees. Contributions are invested, as directed by the participant, in investment funds available
under the 401(k) Plan. The Company is not required to make, and did not make, any contributions to the 401(k) Plan during fiscal
2013, 2012 and 2011.
EMPLOYEE STOCK PURCHASE PLAN:
In October 2006, the Companys shareholders approved
the 2006 Employee Stock Purchase Plan, or 2006 Purchase Plan. The 2006 Purchase Plan replaced the 1997 Employee Stock Purchase
Plan which would have otherwise expired in 2007. A total of 1,150,000 shares of the Companys common stock were reserved
for issuance under the 2006 Purchase Plan. The 2006 Purchase Plan has consecutive, overlapping, twenty-four month offering periods.
Each twenty-four month offering period includes four six month purchase periods. The offering periods generally begin on the first
trading day on or after April 1 and October 1 each year. The first exercise date under the 2006 Purchase Plan was April 1, 2007.
All employees who work a minimum of 20 hours per week and are customarily employed by the Company (or an affiliate thereof) for
at least five months per calendar year are eligible to participate. Under the 2006 Purchase Plan, shares are purchased through
employee payroll deductions at exercise prices equal to 85% of the lesser of the fair market value of the Companys common
stock at either the first day of an offering period or the last day of the purchase period. If a participants rights to
purchase stock under all employee stock purchase plans of the Company accrue at a rate which exceeds $25,000 worth of stock for
a calendar year, such participant may not be granted an option to purchase stock under the 2006 Purchase Plan. The maximum number
of shares a participant may purchase during a single purchase period is 3,000 shares. For the years ended May 31, 2013, 2012 and
2011, approximately 156,000, 154,000 and 157,000 shares of common stock, respectively, were issued under the plans. To date, 675,000
shares have been issued under the 2006 Purchase Plan.
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<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Price</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Value</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2010........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     998</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 1,949</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.88 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$833 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (508)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   508</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.88 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     327</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (327)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4.30 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (130)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (47)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.85 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2011........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     687</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,083</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.40 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$298 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Additional shares reserved..</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,199   </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> (1,141)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 1,141</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.92 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     258</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (258)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$3.72 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (164)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (9)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.85 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2012........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     839</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,957</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2.40 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$587 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Additional shares reserved..</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,223   </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options granted.............</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (670)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   670</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.13 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options terminated..........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">     569</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (569)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4.37 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Plan shares expired.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    (224)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercised...........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">      --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: -10.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  (102)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$0.67 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td></tr>
<tr>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balances, May 31, 2013........</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1.5pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   1,737</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1.5pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,956</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.79 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$964 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Options exercisable and expected to be</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 9pt"><font style="font: 9pt Courier New, Courier, Monospace; color: black">exercisable at May 31, 2013</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> 2,897</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1.79 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$945 </font></td></tr>
</table> false false false | nonnum:textBlockItemType na Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901
false 0 Stock option transactions
3 false
2 us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, except per share data</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="5" style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Options
Outstanding</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"></td>
<td colspan="5" style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Options Exercisable</font></td></tr>
<tr>
<td style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="5" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">at May 31, 2013</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="5" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">at May 31, 2013</font></td></tr>
<tr>
<td style="vertical-align: bottom; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: center">Range of Exercise</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0; text-align: center">Prices</p></td>
<td colspan="2" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Number Outstanding Shares</font></td>
<td colspan="2" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Tahoma, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">Weighted Average Remaining Contractual Life (Years)</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Weighted Average Exercise Price</font></td>
<td style="vertical-align: top; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Number Exercisable Shares</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Weighted Average Exercise Price</font></td>
<td colspan="2" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Tahoma, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">Weighted Average Remaining Contractual Life (Years)</font></td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">Aggregate Intrinsic Value</font></td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$0.59-$0.97</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,165</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">4.20</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$0.76</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">873</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$0.81</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.71</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$1.09-$1.95</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,331</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">4.37</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.44</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">630</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.54</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.60</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$2.15-$2.52</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">252</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.80</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.24</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">237</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.25</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.72</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$8.45-$9.94</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">208</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.10</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$9.26</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">208</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$9.26</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">0.10</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="2" style="border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="border-bottom: windowtext 1pt solid; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr style="vertical-align: top">
<td nowrap="nowrap" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 8pt Courier New, Courier, Monospace">$0.59-$9.94</font></td>
<td colspan="2" style="border-bottom: windowtext 1.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">2,956</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">3.70</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$1.79</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="border-bottom: windowtext 1.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">1,948</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 8pt Courier New, Courier, Monospace">$2.12</font></td>
<td style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">2.92</font></td>
<td colspan="2" style="font: 8pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 8pt Courier New, Courier, Monospace">$614</font></td></tr>
<tr>
<td> </td>
<td> </td>
<td style="width: 25px"> </td>
<td style="width: 85px"> </td>
<td style="width: 6px"> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="width: 5px"> </td>
<td style="width: 78px"> </td></tr>
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Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Domestic.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,392)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,590)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(4,424)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">        3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">      186</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   1,002</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,389)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,404)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: -9.9pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(3,422)</font></td></tr>
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<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Federal income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    $(21)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(12) </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(30) </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      (9</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     27</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     79</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ (30</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 15</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 49</font></td></tr>
</table> false false false | nonnum:textBlockItemType na Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319
false 0 Income tax (expense) benefit
4 false
2 us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">U.S. federal statutory tax rate...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State taxes, net of federal tax</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  effect..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.6)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign rate differential.........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  2.9</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 12.4</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation..........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (4.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (6.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (8.5)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development credit...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  3.0</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.1</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Change in valuation allowance.....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(33.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(30.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(35.7)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.3)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effective tax rate................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">
 (0.9)%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.4 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1.4 %</font></td></tr>
</table> false false false | nonnum:textBlockItemType na Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319
false 0 Income tax reconciliation
5 false
2 us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 66%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Net operating losses.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,903 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,106 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Credit carryforwards.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   4,028 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   3,696 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Inventory reserves.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,667 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,686 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Reserves and accruals....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,913 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,957 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Other....................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center; vertical-align: bottom"><font style="font-family: Courier New, Courier, Monospace; color: black">  
 679</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     665 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  22,190 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  21,110 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Valuation allowance...................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (22,190)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (21,110)</font></td></tr>
<tr>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net deferred tax assets.....................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td></tr>
</table> false false false | nonnum:textBlockItemType na Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319
false 0 Net deferred tax assets
6 false
2 us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="margin-top: 0; margin-bottom: 0; font: 9pt Courier New, Courier, Monospace"><font style="font: 9pt Courier New, Courier, Monospace">In
Thousands, unless otherwise specified</font></p>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 87%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Beginning balance as of May 31, 2010.....................</font></td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,181 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (88)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2011..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,093 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (71)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2012..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,022 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (15)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2013..................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,007 </font></td></tr>
</table> false false false | nonnum:textBlockItemType na Tabular disclosure of the change in unrecognized tax benefits. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319
false 0 Unrecognized tax benefits
false 7. INCOME TAXES (Tables) UnKnown UnKnown UnKnown UnKnown true false false Sheet http://aehr.com/role/IncomeTaxesTables 1 6
XML
29
R25.xml
IDEA: 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
2.4.0.8 0025 - Disclosure - 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) true false false 1 false
false false From2012-06-01to2013-05-31 http://www.sec.gov/CIK 0001040470 duration 2012-06-01T00:00:00 2013-05-31T00:00:00 1 true
1 us-gaap_AccountingPoliciesAbstract us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 false false false | xbrli:stringItemType string false 0 Accounting Policies [Abstract]
2 false
2 us-gaap_LiquidityDisclosureTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">LIQUIDITY:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Since inception, the Company has incurred substantial cumulative
losses and negative cash flows from operations. In recent years, the Company has recognized significantly lower sales levels compared
to the net sales of the years immediately preceding fiscal 2009, as a result of a major customer filing bankruptcy and a slowdown
in the semiconductor manufacturing industry. In response to the low levels of net sales, the Company took significant steps to
minimize expense levels and to increase the likelihood that it will have sufficient cash to support operations during the slow
business periods.  Those steps included reductions in headcount, reduced compensation for officers and other salaried employees,
Company-wide shutdowns and lower fees paid to the Board of Directors, among other spending cuts. The Company will continue to explore
methods to reduce its costs as necessary. </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In March 2013, the Company sold 1,158,000 shares of its common
stock in a private placement transaction with certain Directors and Officers of the Company and other accredited investors. The
purchase price per share of the common stock sold in the private placement was $1.00, resulting in gross proceeds to the Company
of $1,158,000, before offering expenses. The net proceeds after offering expenses were $1,138,000.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In August 2011, the Company entered into a working capital
credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified U.S. based and foreign customer
receivables, and export-related inventory. In May 2012, the credit agreement was amended to increase the borrowing limit to $2.0
million. In September 2012, the credit agreement was amended to increase the borrowing limit to $2.5 million. Refer to Note 9,
“LINE OF CREDIT”, for further discussion of the credit facility agreement.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011 we experienced operating
losses and negative cash flow from operating activities. Due primarily to these operating losses, we experienced cash outflows
and, at May 31, 2013, had $2.3 million in cash and cash equivalents, compared to $2.1 million at May 31, 2012. The Company expects
to become profitable in fiscal 2014. The Company anticipates that the existing cash balance together with cash flows from operations,
as well as funds available through the working capital credit facility will be adequate to meet its working capital and capital
equipment requirements through fiscal 2014. After fiscal 2014, depending on its rate of growth and profitability, the Company may
require additional equity or debt financing to meet its working capital requirements or capital equipment needs. There can be no
assurance that additional financing will be available when required, or if available, that such financing can be obtained on terms
satisfactory to the Company.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations. No definition available. false 0 LIQUIDITY
3 false
2 us-gaap_ConsolidationPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">CONSOLIDATION AND EQUITY INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The consolidated financial statements include the accounts
of the Company and both its wholly-owned and majority-owned foreign subsidiaries. Intercompany accounts and transactions have been
eliminated. Equity investments in which the Company holds an equity interest less than 20 percent and over which the Company does
not have significant influence are accounted for using the cost method. Dividends received from investees accounted for using the
cost method are included in other income, net on the Consolidated Statements of Operations.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02, 03
-Article 3A
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 40
-Section 45
-URI http://asc.fasb.org/section&trid=2197723
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196966
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-SubTopic 20
-URI http://asc.fasb.org/subtopic&trid=2197087
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.3A-02)
-URI http://asc.fasb.org/extlink&oid=27015204&loc=d3e355033-122828
Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570
Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684
Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph k
-Article 1
false 0 CONSOLIDATION AND EQUITY INVESTMENTS:
4 false
2 us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Assets and liabilities of the Company’s foreign subsidiaries
and a branch office are translated into U.S. Dollars from their functional currencies of Japanese Yen, Euros and New Taiwan Dollars
using the exchange rate in effect at the balance sheet date. Additionally, their net sales and expenses are translated using exchange
rates approximating average rates prevailing during the fiscal year. Translation adjustments that arise from translating their
financial statements from their local currencies to U.S. Dollars are accumulated and reflected as a separate component of shareholders’
equity.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Transaction gains and losses that arise from exchange rate
changes denominated in currencies other than the local currency are included in the statements of operations as incurred. See Note
12 for the detail of foreign exchange transaction gains and losses for all periods presented.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-URI http://asc.fasb.org/subtopic&trid=2175856
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
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-URI http://asc.fasb.org/subtopic&trid=2175826
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-URI http://asc.fasb.org/subtopic&trid=2175892
false 0 FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:
5 false
2 us-gaap_UseOfEstimates us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">USE OF ESTIMATES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. Significant estimates in the Company’s consolidated financial statements include allowance for doubtful
accounts, valuation of inventory at the lower of cost or market, and warranty reserves.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592
false 0 USE OF ESTIMATES:
6 false
2 us-gaap_CashAndCashEquivalentsPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">CASH EQUIVALENTS AND INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Cash equivalents consist of money market instruments purchased
with an original maturity of three months or less. These investments are reported at fair value.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 305
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122427
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Financial Reporting Release (FRR)
-Number 203
-Paragraph 02-03
false 0 CASH EQUIVALENTS AND INVESTMENTS:
7 false
2 us-gaap_FairValueMeasurementPolicyPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s financial instruments are measured at fair
value consistent with authoritative guidance. This authoritative guidance defines fair value, establishes a framework for using
fair value to measure assets and liabilities, and disclosures required related to fair value measurements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The guidance establishes a fair value hierarchy based on inputs
to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect
assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources
while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy
consists of the following three levels:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 1 - instrument valuations are obtained from real-time quotes for transactions
in active exchange markets involving identical assets.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 2 - instrument valuations are obtained from readily-available pricing sources
for comparable instruments.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Level 3 - instrument valuations are obtained without observable market values and
require a high level of judgment to determine the fair value.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2013 (in thousands):</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2013</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $ 102   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 102</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">        $ --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$  --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes the Company’s financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance as of</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; font: 9pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31, 2012</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 1</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 2</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Level 3</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Money market funds. . </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">           $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Assets. . . . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">       $   2   </font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    2</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Liabilities . . . . .</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">        $
 --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   --</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td>
<td style="vertical-align: top; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"> </td>
<td style="vertical-align: bottom; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$    --</font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Financial instruments include cash, cash equivalents, receivables,
accounts payable and certain other accrued liabilities. The fair value of cash, cash equivalents, receivables, accounts payable
and certain other accrued liabilities are valued at their carrying value, which approximates fair value due to their short maturities.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has at times invested in debt and equity of private
companies, and may do so again in the future, as part of its business strategy. These investments are carried at cost and are included
in “Other Assets” in the consolidated balance sheets. If the Company determines that an other-than-temporary decline
exists in the fair value of an investment, the Company writes down the investment to its fair value and records the related write-down
as an investment loss in “Other Income (Expense)” in its consolidated statements of operations. During the first quarter
of fiscal 2012, the Company sold its long-term investment in ESA Electronics PTE Ltd for proceeds of approximately $1.4 million,
resulting in a gain of $990,000.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities. No definition available. false 0 FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:
8 false
2 us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accounts receivable are derived from the sale of products throughout
the world to semiconductor manufacturers, semiconductor contract assemblers, electronics manufacturers and burn-in and test service
companies. Accounts receivable are recorded at the invoiced amount and are not interest bearing. The Company maintains an allowance
for doubtful accounts to reserve for potentially uncollectible trade receivables. The Company also reviews its trade receivables
by aging category to identify specific customers with known disputes or collection issues. The Company exercises judgment when
determining the adequacy of these reserves as the Company evaluates historical bad debt trends, general economic conditions in
the United States and internationally, and changes in customer financial conditions. Uncollectible receivables are recorded as
bad debt expense when all efforts to collect have been exhausted and recoveries are recognized when they are received. No significant
adjustments to the allowance for doubtful accounts were recorded during the years ended May 31, 2013, 2012 or 2011.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for determining the allowance for doubtful accounts for trade and other accounts receivable balances, and when impairments, charge-offs or recoveries are recognized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 4
-Article 5
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5144-111524
false 0 ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:
9 false
2 us-gaap_ConcentrationRiskCreditRisk us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF CREDIT RISK:</p>
<p style="font: 9pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company sells its products primarily to semiconductor manufacturers
in North America, Asia, and Europe. As of May 31, 2013, approximately 52%, 37% and 12% of gross accounts receivable were from customers
located in Asia, the United States and Europe, respectively. As of May 31, 2012, approximately 52%, 25% and 23% of gross accounts
receivable were from customers located in the United States, Asia and Europe, respectively. Four customers accounted for 42%, 21%,
20% and 11% of gross accounts receivable at May 31, 2013. Three customers accounted for 45%, 22% and 18% of gross accounts receivable
at May 31, 2012. Two customers accounted for 32% and 26% of net sales in fiscal 2013. Two customers accounted for 40% and 22% of
net sales in fiscal 2012. The Company performs ongoing credit evaluations of its customers and generally does not require collateral.
The Company uses letter of credit terms for some of its international customers.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s cash, cash equivalents, short-term cash
deposits and short-term investments are generally deposited with major financial institutions in the United States, Japan, Germany
and Taiwan. The Company invests its excess cash in money market funds and short-term cash deposits. The money market funds and
short-term cash deposits bear the risk associated with each fund. The money market funds have variable interest rates, and the
short-term cash deposits have fixed rates. The Company has not experienced any material losses on its money market funds or short-term
cash deposits.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for credit risk. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 825
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=28088331&loc=SL29635902-196195
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13531-108611
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13537-108611
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 55
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14489-108613
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 825
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61082-112788
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 825
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61044-112788
false 0 CONCENTRATION OF CREDIT RISK:
10 false
2 AEHR_ConcentrationOfSupplyRiskPolicyTextBlock AEHR_ false na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">CONCENTRATION OF SUPPLY RISK:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company relies on subcontractors to manufacture many of
the components and subassemblies used in its products. Quality or performance failures of the Company’s products or changes
in its manufacturers’ financial or business condition could disrupt the Company’s ability to supply quality products
to its customers and thereby have a material and adverse effect on its business and operating results. Some of the components and
technologies used in the Company’s products are purchased and licensed from a single source or a limited number of sources.
The loss of any of these suppliers may cause the Company to incur additional transition costs, result in delays in the manufacturing
and delivery of its products, or cause it to carry excess or obsolete inventory and could cause it to redesign its products.</p> false false false | nonnum:textBlockItemType na No authoritative reference available. No definition available. false 0 CONCENTRATION OF SUPPLY RISK:
11 false
2 us-gaap_InvestmentPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">STRATEGIC INVESTMENTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company invests in debt and equity of private companies
as part of its business strategy. These available for sale investments are carried at cost and are included in “Other Assets”
in the consolidated balance sheets. If the Company determines that an other-than-temporary decline exists in the fair value of
an investment, the Company writes down the investment to its fair value and records the related write-down as an investment loss
in “Other Income (Expense)” in its consolidated statements of operations.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2011 the Company held a long-term investment in
ESA Electronics PTE Ltd. The carrying value of the strategic investments at that date was $384,000. The investment had not been
revalued at May 31, 2011 as the fair value was not readily determinable due to the investment being a privately held company based
in Singapore. The Company maintained less than 20% of the voting rights of the company invested.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, the Company sold all of its shares of ESA for
approximately $1.4 million resulting in a gain of approximately $990,000 reported in the first quarter of fiscal 2012.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for investments in financial assets, including marketable securities (debt and equity securities with readily determinable fair values), investments accounted for under the equity method and cost method, securities borrowed and loaned, and repurchase and resale agreements. For marketable securities, the disclosure may include the entity's accounting treatment for transfers between investment categories and how the fair values for such securities are determined. Also, for all investments, an entity may describe its policy for assessing, recognizing and measuring impairment of the investment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6872867&loc=d3e40691-111596
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)(2)
-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section M
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.2,12)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 2, 12
-Article 5
false 0 STRATEGIC INVESTMENTS:
12 false
2 us-gaap_InventoryPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">INVENTORIES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Inventories include material, labor and overhead, and are stated
at the lower of cost (first-in, first-out method) or market. Provisions for excess, obsolete and unusable inventories are made
after management’s evaluation of future demand and market conditions. The Company adjusts inventory balances to approximate
the lower of its manufacturing costs or market value. If actual future demand or market conditions become less favorable than those
projected by management, additional inventory write-downs may be required, and would be reflected in cost of product revenue in
the period the revision is made.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(b))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2126999
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=28360613&loc=d3e4492-108314
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Financial Reporting Release (FRR)
-Number 206
-Paragraph b
-Subparagraph i, ii
-Chapter 2
Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=28360613&loc=d3e4556-108314
false 0 INVENTORIES:
13 false
2 us-gaap_PropertyPlantAndEquipmentPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">PROPERTY AND EQUIPMENT:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Property and equipment are stated at cost less accumulated
depreciation and amortization. Major improvements are capitalized, while repairs and maintenance are expensed as incurred. Leasehold
improvements are amortized over the lesser of their estimated useful lives or the term of the related lease. Furniture and fixtures,
machinery and equipment, and test equipment are depreciated on a straight-line basis over their estimated useful lives. The ranges
of estimated useful lives are generally as follows:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Furniture and fixtures.......................... 2 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Machinery and equipment......................... 3 to 6 years</p>
<p style="font: 8pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0">Test equipment.................................. 4 to 6 years</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2155824
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.13(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 13
-Subparagraph a
-Article 5
false 0 PROPERTY AND EQUIPMENT:
14 false
2 us-gaap_RevenueRecognitionPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">REVENUE RECOGNITION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><font style="font-family: Garamond,serif">The
Company recognizes revenue upon the shipment of products or the performance of services when: (1) persuasive evidence of the arrangement
exists; (2) services have been rendered; (3) the price is fixed or determinable; and (4) collectibility is reasonably assured.
When a sales agreement involves multiple deliverables, such as extended support provisions, training to be supplied after delivery
of the systems, and test programs specific to customers’ routine applications, the multiple deliverables are evaluated to
determine the unit of accounting. Judgment is required to properly identify the accounting units of multiple element transactions
and the manner in which revenue is allocated among the accounting units.</font> J<font style="font-family: Garamond,serif">udgments
made, or changes to judgments made, may significantly affect the timing or amount of revenue recognition. </font></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Revenue related to the multiple elements are allocated to each
unit of accounting using the relative selling price hierarchy. Consistent with accounting guidance, the selling price is based
upon vendor specific objective evidence (VSOE). If VSOE is not available, third party evidence (TPE) is used to establish the selling
price. In the absence of VSOE or TPE, estimated selling price is used. We have adopted this guidance effective with the first quarter
of fiscal 2012. Prior to fiscal 2012, revenue for arrangements containing multiple deliverables was allocated based upon estimated
fair values. The adoption of the new revenue recognition accounting standards did not have a material impact on our consolidated
financial statements.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During the first quarter of fiscal 2013, the Company entered
into an agreement with a customer to develop a next generation system. The project identifies multiple milestones with values assigned
to each. The consideration earned upon achieving the milestone is required to meet the following conditions prior to recognition:
(i) the value is commensurate with the vendor’s performance to meet the milestone, (ii) it relates solely to past performance,
(iii) and it is reasonable relative to all of the deliverables and payment terms within the arrangement.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Sales tax collected from customers is not included in net sales
but rather recorded as a liability due to the respective taxing authorities. Provisions for the estimated future cost of warranty
and installation are recorded at the time the products are shipped.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Royalty-based revenue related to licensing income from performance
test boards and burn-in boards is recognized upon the earlier of the receipt by the Company of the licensee’s report related
to its usage of the licensed intellectual property or upon payment by the licensee.</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s terms of sales with distributors are generally
FOB shipping point with payment due within 60 days. All products go through in-house testing and verification of specifications
before shipment. Apart from warranty reserves, credits issued have not been material as a percentage of net sales. The Company’s
distributors do not generally carry inventories of the Company’s products. Instead, the distributors place orders with the
Company at or about the time they receive orders from their customers. The Company’s shipment terms to our distributors do
not provide for credits or rights of return. Because the Company’s distributors do not generally carry inventories of our
products, they do not have rights to price protection or to return products. At the time the Company ships products to the distributors,
the price is fixed. Subsequent to the issuance of the invoice, there are no discounts or special terms. The Company does not give
the buyer the right to return the product or to receive future price concessions. The Company’s arrangements do not include
vendor consideration.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 13
-Section B
-Paragraph Question 1
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 13.B.Q1)
-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790
false 0 REVENUE RECOGNITION
15 false
2 us-gaap_ResearchAndDevelopmentExpensePolicy us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Costs incurred in the research and development of new products
or systems are charged to operations as incurred. Costs incurred in the development of software programs for the Company’s
products are charged to operations as incurred until technological feasibility of the software has been established. Generally,
technological feasibility is established when the software module performs its primary functions described in its original specifications,
contains features required for it to be usable in a production environment, is completely documented and the related hardware portion
of the product is complete. After technological feasibility is established, any additional costs are capitalized. Capitalization
of software costs ceases when the software is substantially complete and is ready for its intended use. Capitalized costs are amortized
over the estimated life of the related software product using the greater of the units of sales or straight-line methods over ten
years. No system software development costs were capitalized or amortized in fiscal 2013, 2012 and 2011.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 730
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2127266
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Research and Development
-URI http://asc.fasb.org/extlink&oid=6523717
false 0 PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:
16 false
2 us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">IMPAIRMENT OF LONG-LIVED ASSETS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In the event that facts and circumstances indicate that the
carrying value of assets may be impaired, an evaluation of recoverability would be performed. If an evaluation is required, the
estimated future undiscounted cash flows associated with the asset would be compared to the asset’s carrying value to determine
if a write-down is required.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section CC
-Subsection 3
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2155824
false 0 IMPAIRMENT OF LONG-LIVED ASSETS:
17 false
2 us-gaap_AdvertisingCostsPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">ADVERTISING COSTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company expenses all advertising costs as incurred and
the amounts were not material for all periods presented.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=32704220&loc=d3e8275-108329
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 20
-Section 55
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 20
-URI http://asc.fasb.org/subtopic&trid=2127066
false 0 ADVERTISING COSTS:
18 false
2 us-gaap_ShippingAndHandlingCostPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">SHIPPING AND HANDLING OF PRODUCTS:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Amounts billed to customers for shipping and handling of products
are included in net sales. Costs incurred related to shipping and handling of products are included in cost of sales.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6408196&loc=d3e61069-111654
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Handling Costs
-URI http://asc.fasb.org/extlink&oid=6514758
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=21915142&loc=d3e60635-111653
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Shipping Costs
-URI http://asc.fasb.org/extlink&oid=6525344
false 0 SHIPPING AND HANDLING OF PRODUCTS:
19 false
2 us-gaap_IncomeTaxPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">INCOME TAXES:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Income taxes have been provided using the liability method
whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets
and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be
in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established
when it is determined that it is more likely than not that such assets will not be realized.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A full valuation allowance was established against all deferred
tax assets as management determined that it is more likely than not that deferred tax assets will not be realized as of May 31,
2013 and 2012.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company accounts for uncertain tax positions consistent
with authoritative guidance. The guidance prescribes a “more likely than not” recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes
interest and penalties related to unrecognized tax benefits as a component of income taxes.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Although the Company files U.S. federal, various state, and
foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 – 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2144681
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-URI http://asc.fasb.org/subtopic&trid=2144749
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 954
-SubTopic 740
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318
Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318
false 0 INCOME TAXES:
20 false
2 us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">STOCK-BASED COMPENSATION:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Stock-based compensation expense consists of expenses for stock
options and employee stock purchase plan, or ESPP, shares. Stock-based compensation cost is measured at each grant date, based
on the fair value of the award using the Black-Scholes option valuation model, and is recognized as expense over the employee’s
requisite service period. This model was developed for use in estimating the value of publicly traded options that have no vesting
restrictions and are fully transferable. The Company’s employee stock options have characteristics significantly different
from those of publicly traded options. All of the Company’s stock compensation is accounted for as an equity instrument.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following table summarizes compensation costs related to
the Company’s stock-based compensation for the years ended May 31, 2013, 2012 and 2011, respectively (in thousands, except
per share data):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 64%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 12%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation in the form of employee</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  stock options and ESPP shares, included in:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Cost of sales...................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 36 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$ 87 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$108 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Selling, general and administrative.............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">446</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">430</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">488</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">119</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">192</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">351</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net effect on net loss..........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$601 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$709 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$947 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect on net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Basic.........................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Diluted.......................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.06 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.08 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.11 </font></td></tr>
</table>
<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to stock options of $551,000, $613,000 and $829,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
unvested stock-based awards under the Company’s 1996 Stock Option Plan and 2006 Equity Incentive Plan, but not yet recognized,
was $752,000 which is net of estimated forfeitures of $2,000. This cost will be amortized on a straight-line basis over a weighted
average period of approximately 2.6 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to its ESPP of $50,000, $96,000 and $118,000, respectively.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">As of May 31, 2013, the total compensation cost related to
options to purchase the Company’s common shares under the ESPP but not yet recognized was $17,000. This cost will be amortized
on a straight-line basis over a weighted average period of approximately 0.8 years.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0">Valuation Assumptions</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Valuation and Amortization Method. The Company estimates the
fair value of stock options granted using the Black-Scholes option valuation method and a single option award approach. The fair
value under the single option approach is amortized on a straight-line basis over the requisite service periods of the awards,
which is generally the vesting period.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Term. The Company’s expected term represents
the period that the Company’s stock-based awards are expected to be outstanding and was determined based on historical experience,
giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee
behavior as evidenced by changes to the terms of its stock-based awards.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Expected Volatility. Volatility is a measure of the amounts
by which a financial variable such as stock price has fluctuated (historical volatility) or is expected to fluctuate (expected
volatility) during a period. The Company uses the historical volatility for the past five years, which matches the expected term
of most of the option grants, to estimate expected volatility. Volatility for each of the ESPP’s four time periods of six
months, twelve months, eighteen months, and twenty-four months is calculated separately and included in the overall stock-based
compensation cost recorded.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Dividends. The Company has never paid any cash dividends on
its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an
expected dividend yield of zero in the Black-Scholes option valuation method.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Risk-Free Interest Rate. The Company bases the risk-free interest
rate used in the Black-Scholes option valuation method on the implied yield in effect at the time of option grant on U.S. Treasury
zero-coupon issues with a remaining term equivalent to the expected term of the stock awards including the ESPP.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Estimated Forfeitures. When estimating forfeitures, the Company
considers voluntary termination behavior as well as analysis of actual option forfeitures.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Fair Value. The fair values of the Company’s stock options
granted to employees shares in fiscal 2013, 2012 and 2011 were estimated using the following weighted average assumptions in the
Black-Scholes option valuation method:</p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; border-top: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Option Plan Shares</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">5</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.84</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.80</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates...............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">0.72%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -6.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">1.12%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.65pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> 1.73%</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value.</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.78 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.60 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$1.19 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The fair value of our ESPP purchase rights for the fiscal 2013,
2012 and 2011 was estimated using the following weighted-average assumptions:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td colspan="5" style="vertical-align: top; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year End May 31,</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; width: 55%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td style="vertical-align: top; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td style="vertical-align: top; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; width: 9%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Employee Stock Purchase Plan Shares</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Term (in years)................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.5 - 2.0</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Volatility..............................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.45 – 1.05</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.79 – 0.95</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Expected Dividend.......................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.00 </font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Risk-free Interest Rates................</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.11%–0.23%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">0.06%–1.05%</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Weighted Average Grant Date Fair Value..</font></td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.54</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">$0.40</font></td>
<td style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"> </td>
<td nowrap="nowrap" style="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">n/a</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">There were no ESPP purchase rights granted during the ESPP
periods in fiscal 2011.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b),(f)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2228939
false 0 STOCK-BASED COMPENSATION:
21 false
2 us-gaap_EarningsPerSharePolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">EARNINGS PER SHARE (“EPS”):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Basic EPS is computed by dividing net income (loss) available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed after
giving effect to all dilutive potential common shares that were outstanding during the period. Dilutive potential common shares
consist of the incremental common shares issuable upon exercise of stock options for all periods.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">A reconciliation of the numerator and denominator of basic
and diluted EPS is provided as follows (in thousands, except per share amounts): </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt"><br clear="all" style="page-break-before: always" />
</td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 59%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Numerator: Net loss.........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,419)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,390)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">$(3,389)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for basic net loss per share:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Weighted-average shares outstanding.......</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Shares used in basic net loss per share</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  calculation...............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effect of dilutive securities...............</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Denominator for diluted net loss per share..</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,549</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  9,016</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  8,776</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Basic net loss per share....................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Diluted net loss per share..................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.36)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.38)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(0.39)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">For purposes of computing diluted earnings per share, weighted
average potential common shares do not include stock options with an exercise price greater than the average fair value of the
Company’s common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included
in the calculation of diluted net loss per share for the fiscal years ended May 31, 2013, 2012 and 2011, as the effect would be
anti-dilutive due to the Company’s net loss. As such the numerator and the denominator used in computing both basic and diluted
net loss per share for fiscal years ended May 31, 2013, 2012 and 2011 are the same. Stock options to purchase 2,956,000, 2,957,000
and 2,083,000 shares of common stock were outstanding on May 31, 2013, 2012 and 2011, respectively, but not included in the computation
of diluted income per share, because the inclusion of such shares would be anti-dilutive.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
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-Paragraph 1
-Subparagraph (c)
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-SubTopic 10
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false 0 EARNINGS PER SHARE (“EPS”):
22 false
2 us-gaap_ComprehensiveIncomePolicyPolicyTextBlock us-gaap_ true na duration false false false false false false false false 1 false false false 0 0 <p style="font: 10pt Garamond,serif; margin: 0">COMPREHENSIVE LOSS:</p>
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<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Comprehensive loss generally represents all changes in shareholders’
equity except those resulting from investments or contributions by shareholders. Unrealized losses on foreign currency translation
adjustments are included in the Company’s components of comprehensive loss, which are excluded from net loss. Comprehensive
loss is included in the statement of shareholders’ equity and comprehensive loss.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy for comprehensive income. No definition available. false 0 COMPREHENSIVE LOSS:
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<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Certain reclassifications have been made to the consolidated
financial statements to conform to the current period presentation. These reclassifications did not result in any change in previously
reported net loss, total assets or shareholders’ equity.</p> false false false | nonnum:textBlockItemType na The entire disclosure for classifying current financial statements, which may be different from classifications in the prior year's financial statements. Disclose any material changes in classification including an explanation of the reason for the change and the areas impacted. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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24 false
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<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In June 2011, authoritative guidance was issued on the presentation
of comprehensive income to require an entity to present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but
consecutive statements. This authoritative guidance eliminates the option to present the components of other comprehensive income
as part of the statement of shareholders’ equity. This guidance is effective for fiscal years, and interim periods within
those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than
requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Company’s consolidated
financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">In February 2013, the Financial Accounting Standards Board
("FASB") issued Accounting Standards Update ("ASU") No. 2013-02, "Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income," (Topic 220) - Comprehensive Income (ASU 2013-02), to amend existing rules to improve
the reporting of reclassification out of accumulated other comprehensive income ("AOCI"). The amendment expands the existing
disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition,
an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component
of AOCI to net income either on the face of the statement where net income is presented or as a separate disclosure in the notes
of the financial statements. The Company adopted this ASU 2013-02 the fourth quarter of fiscal 2013. As this update only required
additional disclosures, adoption of this amendment did not have a material impact on the Company’s consolidated financial
statements.</p> false false false | nonnum:textBlockItemType na Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact. No definition available. false 0 RECENT ACCOUNTING PRONOUNCEMENTS:
false 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) UnKnown UnKnown UnKnown UnKnown true false false Sheet http://aehr.com/role/OrganizationAndSummaryOfSignificantAccountingPoliciesPolicies 1 24
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10. CAPITAL STOCK (Details 2) (USD $) In Thousands, except Share data, unless otherwise specified
12 Months Ended
May 31, 2013
May 31, 2012
May 31, 2011
May 31, 2010
May 31, 2013
$0.59-$0.97
May 31, 2013
$1.09-$1.95
May 31, 2013
$2.15-$2.52
May 31, 2013
$8.45-$9.94
May 31, 2013
$0.59-$9.94
Number of Options Outstanding, Ending
2,956
2,957
2,083
1,949
1,165
1,331
252
208
2,956
Weighted Average Remaining Contractual Life (Years) Options Outstanding
4 years 2 months 12 days
4 years 4 months 13 days
9 months 18 days
1 month 6 days
3 years 8 months 12 days
Weighted Average Exercise Price Outstanding, Ending
$ 1.79
$ 2.40
$ 3.40
$ 3.88
$ 0.76
$ 1.44
$ 2.24
$ 9.26
$ 1.79
Options exercisable and expected to be exercisable
2,897
873
630
237
208
1,948
Weighted Average Remaining Contractual Life (Years) Options Exercisable
3 years 8 months 16 days
3 years 7 months 6 days
8 months 19 days
1 month 6 days
2 years 11 months 1 day
Weighted Average Exercise Price Exercisable
$ 0.81
$ 1.54
$ 2.25
$ 9.26
$ 2.12
Aggregate Intrinsic Value
$ 614
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Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
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IDEA: XBRL DOCUMENT
v2.4.0.8
17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (Tables)
12 Months Ended
May 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Consolidated Financial Data (unaudited)
In
Thousands, except per share data
Three Months Ended
Aug. 31,
Nov. 30,
Feb. 28,
May 31,
2012
2012
2013
2013
Net sales..............................
$4,832
$ 5,054
$ 3,340
$ 3,262
Gross profit...........................
$2,456
$ 2,263
$ 765
$ 1,292
Net loss...............................
$ (296)
$ (811)
$(1,458)
$ (854)
Net loss per share basic and diluted...
$(0.03)
$ (0.09)
$ (0.16)
$ (0.08)
Three Months Ended
Aug. 31,
Nov. 30,
Feb. 29,
May 31,
2011
2011
2012
2012
Net sales....................................
$4,130
$ 3,860
$ 2,855
$4,676
Gross profit.................................
$1,802
$ 1,128
$ 1,108
$2,169
Net income (loss)............................
$ 124
$(1,373)
$(1,361)
$(779)
Net income (loss) per share basic and diluted.
$ 0.01
$ (0.15)
$ (0.15)
$(0.09)
X
- Definition
Tabular disclosure of the quarterly financial data in the annual financial statements. The disclosure includes financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income (loss) before extraordinary items and cumulative effect of a change in accounting principle and earnings per share data.
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2. ACCOUNTS RECEIVABLE (Tables)
12 Months Ended
May 31, 2013
Receivables [Abstract]
Accounts receivable
In
Thousands, unless otherwise specified
May 31,
2013
2012
Accounts receivable.....................
$2,671
$2,627
Less: Allowance for doubtful accounts...
(39)
(39)
$2,632
$2,588
Additions
Balance at
charged to
Balance
beginning
costs and
at end
of year
expenses
Deductions*
of year
Allowance for doubtful
accounts receivable:
May 31, 2013
$ 39
$--
$ --
$ 39
May 31, 2012
$ 23
$16
$ --
$ 39
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1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
May 31, 2013
Organization And Summary Of Significant Accounting Policies Tables
Financial assets and liabilities measured at fair value on a recurring basis
In Thousands, unless otherwise specified
Balance as of
May 31, 2013
Level 1
Level 2
Level 3
Money market funds. .
$ 102
$ 102
$ --
$ --
Assets. . . . . . . .
$ 102
$ 102
$ --
$ --
Liabilities . . . . .
$ --
$ --
$ --
$ --
The following table summarizes the Companys financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):
Balance as of
May 31, 2012
Level 1
Level 2
Level 3
Money market funds. .
$ 2
$ 2
$ --
$ --
Assets. . . . . . . .
$ 2
$ 2
$ --
$ --
Liabilities . . . . .
$ --
$ --
$ --
$ --
Compensation costs related to the Company's stock-based compensation
In
Thousands, except per share data
Year Ended May 31,
2013
2012
2011
Stock-based compensation in the form of employee
stock options and ESPP shares, included in:
Cost of sales...................................
$ 36
$ 87
$108
Selling, general and administrative.............
446
430
488
Research and development........................
119
192
351
Net effect on net loss..........................
$601
$709
$947
Effect on net loss per share:
Basic.........................................
$0.06
$0.08
$0.11
Diluted.......................................
$0.06
$0.08
$0.11
Fair value assumptions for Option Valuation Model
Year Ended May 31,
2013
2012
2011
Option Plan Shares
Expected Term (in years)...............
5
5
5
Volatility.............................
0.91
0.84
0.80
Expected Dividend......................
$0.00
$0.00
$0.00
Risk-free Interest Rates...............
0.72%
1.12%
1.73%
Weighted Average Grant Date Fair Value.
$0.78
$0.60
$1.19
Fair value assumption of the ESPP Purchase Rights
Year End May 31,
2013
2012
2011
Employee Stock Purchase Plan Shares
Expected Term (in years)................
0.5 - 2.0
0.5 - 2.0
n/a
Volatility..............................
0.45 1.05
0.79 0.95
n/a
Expected Dividend.......................
$0.00
$0.00
n/a
Risk-free Interest Rates................
0.11%0.23%
0.06%1.05%
n/a
Weighted Average Grant Date Fair Value..
$0.54
$0.40
n/a
Basic and diluted EPS
In Thousands,
except per share data
Year Ended May 31,
2013
2012
2011
Numerator: Net loss.........................
$(3,419)
$(3,390)
$(3,389)
Denominator for basic net loss per share:
Weighted-average shares outstanding.......
9,549
9,016
8,776
Shares used in basic net loss per share
calculation...............................
9,549
9,016
8,776
Effect of dilutive securities...............
--
--
--
Denominator for diluted net loss per share..
9,549
9,016
8,776
Basic net loss per share....................
$(0.36)
$(0.38)
$(0.39)
Diluted net loss per share..................
$(0.36)
$(0.38)
$(0.39)
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4. PROPERTY AND EQUIPMENT, NET (Details) (USD $) In Thousands, unless otherwise specified
May 31, 2013
May 31, 2012
May 31, 2011
Property And Equipment Net Details
Leasehold improvements
$ 1,104
$ 1,107
Furniture and fixtures
1,130
1,264
Machinery and equipment
4,137
4,303
Test equipment
3,040
2,972
Property and equipment, gross
9,411
9,646
Less: Accumulated depreciation and amortization
(9,110)
(9,136)
Property and equipment, net
$ 301
$ 510
$ 954
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R34.htm
IDEA: XBRL DOCUMENT
v2.4.0.8
10. CAPITAL STOCK (Tables)
12 Months Ended
May 31, 2013
Capital Stock Tables
Stock option transactions
In
Thousands, except per share data
Outstanding Options
Weighted
Number
Average
Aggregate
Available
of
Exercise
Intrinsic
Shares
Shares
Price
Value
Balances, May 31, 2010........
998
1,949
$3.88
$833
Options granted.............
(508)
508
$1.88
Options terminated..........
327
(327)
$4.30
Plan shares expired.........
(130)
--
Options exercised...........
--
(47)
$0.85
Balances, May 31, 2011........
687
2,083
$3.40
$298
Additional shares reserved..
1,199
--
Options granted.............
(1,141)
1,141
$0.92
Options terminated..........
258
(258)
$3.72
Plan shares expired.........
(164)
--
Options exercised...........
--
(9)
$0.85
Balances, May 31, 2012........
839
2,957
$2.40
$587
Additional shares reserved..
1,223
--
Options granted.............
(670)
670
$1.13
Options terminated..........
569
(569)
$4.37
Plan shares expired.........
(224)
--
Options exercised...........
--
(102)
$0.67
Balances, May 31, 2013........
1,737
2,956
$1.79
$964
Options exercisable and expected to be
exercisable at May 31, 2013
2,897
$1.79
$945
Options Outstanding
In
Thousands, except per share data
Options
Outstanding
Options Exercisable
at May 31, 2013
at May 31, 2013
Range of Exercise
Prices
Number Outstanding Shares
Weighted Average Remaining Contractual Life (Years)
Weighted Average Exercise Price
Number Exercisable Shares
Weighted Average Exercise Price
Weighted Average Remaining Contractual Life (Years)
Aggregate Intrinsic Value
$0.59-$0.97
1,165
4.20
$0.76
873
$0.81
3.71
$1.09-$1.95
1,331
4.37
$1.44
630
$1.54
3.60
$2.15-$2.52
252
0.80
$2.24
237
$2.25
0.72
$8.45-$9.94
208
0.10
$9.26
208
$9.26
0.10
$0.59-$9.94
2,956
3.70
$1.79
1,948
$2.12
2.92
$614
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<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; layout-grid-mode: line; text-indent: -0.3pt"><font style="font-family: Courier New, Courier, Monospace; color: black">  investment......................</font></td>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">-- </font></td>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$575 </font></td></tr>
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May 31,
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2012
Payroll related.........................
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$ 573
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Warranty................................
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91
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IDEA: 2. ACCOUNTS RECEIVABLE
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<p style="font: 10pt Garamond,serif; margin: 0"><b>2. ACCOUNTS RECEIVABLE:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Accounts receivable comprise (in thousands):</p>
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<tr style="vertical-align: bottom">
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<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -12.85pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      May 31, </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 71%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Accounts receivable.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">$2,671 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $2,627 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Allowance for doubtful accounts...</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -17.05pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   (39)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: -17.05pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (39)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">$2,632 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $2,588 </font></td></tr>
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<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Additions</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">charged to</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">beginning</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">costs and</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">at end</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">of year</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">expenses</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Deductions*</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">of year</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Allowance for doubtful</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   accounts receivable:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     May 31, 2013</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> $    39 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$-- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$   39 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     May 31, 2012</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black"> $    23 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$16 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$    -- </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$   39 </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0 0 0 0.25in">* Deductions include write-offs of uncollectible accounts and collections
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17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified
3 Months Ended
12 Months Ended
May 31, 2013
Feb. 28, 2013
Nov. 30, 2012
Aug. 31, 2012
May 31, 2012
Feb. 29, 2012
Nov. 30, 2011
Aug. 31, 2011
May 31, 2013
May 31, 2012
May 31, 2011
Selected Quarterly Consolidated Financial Data Details
Net sales
$ 3,262
$ 3,340
$ 5,054
$ 4,832
$ 4,676
$ 2,855
$ 3,860
$ 4,130
$ 16,488
$ 15,521
$ 13,737
Gross profit
1,292
765
2,263
2,456
2,169
1,108
1,128
1,802
6,776
6,207
5,512
Net loss
$ (854)
$ (1,458)
$ (811)
$ (296)
$ (779)
$ (1,361)
$ (1,373)
$ 124
$ (3,419)
$ (3,390)
$ (3,389)
Net loss per share basic and diluted
$ (0.08)
$ (0.16)
$ (0.09)
$ (0.03)
$ (0.09)
$ (0.15)
$ (0.15)
$ 0.01
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1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $) In Thousands, except Share data, unless otherwise specified
3 Months Ended
12 Months Ended
May 31, 2013
Feb. 28, 2013
Nov. 30, 2012
Aug. 31, 2012
May 31, 2012
Feb. 29, 2012
Nov. 30, 2011
Aug. 31, 2011
May 31, 2013
May 31, 2012
May 31, 2011
Organization And Summary Of Significant Accounting Policies Details 4
Net loss
$ (854)
$ (1,458)
$ (811)
$ (296)
$ (779)
$ (1,361)
$ (1,373)
$ 124
$ (3,419)
$ (3,390)
$ (3,389)
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9,549
9,016
8,776
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9,549
9,016
8,776
Effect of dilutive securities
0
0
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9,549
9,016
8,776
Basic Net loss per share
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<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company provides for the estimated cost of product warranties
at the time revenues are recognized on the products shipped. While the Company engages in extensive product quality programs and
processes, including actively monitoring and evaluating the quality of its component suppliers, the Company’s warranty obligation
is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure. Should
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<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 71%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance at the beginning of the year</font><font style="font-family: Courier New, Courier, Monospace; color: black">.........</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $  91</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $ 103</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Accruals for warranties issued during the year</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    536</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">    208</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Settlement made during the year</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> (in cash or in kind)</font><font style="font-family: Courier New, Courier, Monospace; color: black">.......................<font style="font-size: 9pt"> </font></font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -7.15pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (405)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -7.15pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">   (220)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Balance at the end of the year</font><font style="font-family: Courier New, Courier, Monospace; color: black">...............</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $ 222</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">  $  91</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
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v2.4.0.8
1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
May 31, 2013
Accounting Policies [Abstract]
LIQUIDITY
LIQUIDITY:
Since inception, the Company has incurred substantial cumulative
losses and negative cash flows from operations. In recent years, the Company has recognized significantly lower sales levels compared
to the net sales of the years immediately preceding fiscal 2009, as a result of a major customer filing bankruptcy and a slowdown
in the semiconductor manufacturing industry. In response to the low levels of net sales, the Company took significant steps to
minimize expense levels and to increase the likelihood that it will have sufficient cash to support operations during the slow
business periods. Those steps included reductions in headcount, reduced compensation for officers and other salaried employees,
Company-wide shutdowns and lower fees paid to the Board of Directors, among other spending cuts. The Company will continue to explore
methods to reduce its costs as necessary.
In March 2013, the Company sold 1,158,000 shares of its common
stock in a private placement transaction with certain Directors and Officers of the Company and other accredited investors. The
purchase price per share of the common stock sold in the private placement was $1.00, resulting in gross proceeds to the Company
of $1,158,000, before offering expenses. The net proceeds after offering expenses were $1,138,000.
In August 2011, the Company entered into a working capital
credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified U.S. based and foreign customer
receivables, and export-related inventory. In May 2012, the credit agreement was amended to increase the borrowing limit to $2.0
million. In September 2012, the credit agreement was amended to increase the borrowing limit to $2.5 million. Refer to Note 9,
LINE OF CREDIT, for further discussion of the credit facility agreement.
During fiscal 2013, 2012 and fiscal 2011 we experienced operating
losses and negative cash flow from operating activities. Due primarily to these operating losses, we experienced cash outflows
and, at May 31, 2013, had $2.3 million in cash and cash equivalents, compared to $2.1 million at May 31, 2012. The Company expects
to become profitable in fiscal 2014. The Company anticipates that the existing cash balance together with cash flows from operations,
as well as funds available through the working capital credit facility will be adequate to meet its working capital and capital
equipment requirements through fiscal 2014. After fiscal 2014, depending on its rate of growth and profitability, the Company may
require additional equity or debt financing to meet its working capital requirements or capital equipment needs. There can be no
assurance that additional financing will be available when required, or if available, that such financing can be obtained on terms
satisfactory to the Company.
CONSOLIDATION AND EQUITY INVESTMENTS:
CONSOLIDATION AND EQUITY INVESTMENTS:
The consolidated financial statements include the accounts
of the Company and both its wholly-owned and majority-owned foreign subsidiaries. Intercompany accounts and transactions have been
eliminated. Equity investments in which the Company holds an equity interest less than 20 percent and over which the Company does
not have significant influence are accounted for using the cost method. Dividends received from investees accounted for using the
cost method are included in other income, net on the Consolidated Statements of Operations.
FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:
FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:
Assets and liabilities of the Companys foreign subsidiaries
and a branch office are translated into U.S. Dollars from their functional currencies of Japanese Yen, Euros and New Taiwan Dollars
using the exchange rate in effect at the balance sheet date. Additionally, their net sales and expenses are translated using exchange
rates approximating average rates prevailing during the fiscal year. Translation adjustments that arise from translating their
financial statements from their local currencies to U.S. Dollars are accumulated and reflected as a separate component of shareholders
equity.
Transaction gains and losses that arise from exchange rate
changes denominated in currencies other than the local currency are included in the statements of operations as incurred. See Note
12 for the detail of foreign exchange transaction gains and losses for all periods presented.
USE OF ESTIMATES:
USE OF ESTIMATES:
The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. Significant estimates in the Companys consolidated financial statements include allowance for doubtful
accounts, valuation of inventory at the lower of cost or market, and warranty reserves.
CASH EQUIVALENTS AND INVESTMENTS:
CASH EQUIVALENTS AND INVESTMENTS:
Cash equivalents consist of money market instruments purchased
with an original maturity of three months or less. These investments are reported at fair value.
FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:
FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:
The Companys financial instruments are measured at fair
value consistent with authoritative guidance. This authoritative guidance defines fair value, establishes a framework for using
fair value to measure assets and liabilities, and disclosures required related to fair value measurements.
The guidance establishes a fair value hierarchy based on inputs
to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect
assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources
while unobservable inputs reflect a reporting entitys pricing based upon their own market assumptions. The fair value hierarchy
consists of the following three levels:
Level 1 - instrument valuations are obtained from real-time quotes for transactions
in active exchange markets involving identical assets.
Level 2 - instrument valuations are obtained from readily-available pricing sources
for comparable instruments.
Level 3 - instrument valuations are obtained without observable market values and
require a high level of judgment to determine the fair value.
The following table summarizes the Companys financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2013 (in thousands):
Balance as of
May 31, 2013
Level 1
Level 2
Level 3
Money market funds. .
$ 102
$ 102
$ --
$ --
Assets. . . . . . . .
$ 102
$ 102
$ --
$ --
Liabilities . . . . .
$ --
$ --
$ --
$ --
The following table summarizes the Companys financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):
Balance as of
May 31, 2012
Level 1
Level 2
Level 3
Money market funds. .
$ 2
$ 2
$ --
$ --
Assets. . . . . . . .
$ 2
$ 2
$ --
$ --
Liabilities . . . . .
$
--
$ --
$ --
$ --
Financial instruments include cash, cash equivalents, receivables,
accounts payable and certain other accrued liabilities. The fair value of cash, cash equivalents, receivables, accounts payable
and certain other accrued liabilities are valued at their carrying value, which approximates fair value due to their short maturities.
The Company has at times invested in debt and equity of private
companies, and may do so again in the future, as part of its business strategy. These investments are carried at cost and are included
in Other Assets in the consolidated balance sheets. If the Company determines that an other-than-temporary decline
exists in the fair value of an investment, the Company writes down the investment to its fair value and records the related write-down
as an investment loss in Other Income (Expense) in its consolidated statements of operations. During the first quarter
of fiscal 2012, the Company sold its long-term investment in ESA Electronics PTE Ltd for proceeds of approximately $1.4 million,
resulting in a gain of $990,000.
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:
Accounts receivable are derived from the sale of products throughout
the world to semiconductor manufacturers, semiconductor contract assemblers, electronics manufacturers and burn-in and test service
companies. Accounts receivable are recorded at the invoiced amount and are not interest bearing. The Company maintains an allowance
for doubtful accounts to reserve for potentially uncollectible trade receivables. The Company also reviews its trade receivables
by aging category to identify specific customers with known disputes or collection issues. The Company exercises judgment when
determining the adequacy of these reserves as the Company evaluates historical bad debt trends, general economic conditions in
the United States and internationally, and changes in customer financial conditions. Uncollectible receivables are recorded as
bad debt expense when all efforts to collect have been exhausted and recoveries are recognized when they are received. No significant
adjustments to the allowance for doubtful accounts were recorded during the years ended May 31, 2013, 2012 or 2011.
CONCENTRATION OF CREDIT RISK:
CONCENTRATION OF CREDIT RISK:
The Company sells its products primarily to semiconductor manufacturers
in North America, Asia, and Europe. As of May 31, 2013, approximately 52%, 37% and 12% of gross accounts receivable were from customers
located in Asia, the United States and Europe, respectively. As of May 31, 2012, approximately 52%, 25% and 23% of gross accounts
receivable were from customers located in the United States, Asia and Europe, respectively. Four customers accounted for 42%, 21%,
20% and 11% of gross accounts receivable at May 31, 2013. Three customers accounted for 45%, 22% and 18% of gross accounts receivable
at May 31, 2012. Two customers accounted for 32% and 26% of net sales in fiscal 2013. Two customers accounted for 40% and 22% of
net sales in fiscal 2012. The Company performs ongoing credit evaluations of its customers and generally does not require collateral.
The Company uses letter of credit terms for some of its international customers.
The Companys cash, cash equivalents, short-term cash
deposits and short-term investments are generally deposited with major financial institutions in the United States, Japan, Germany
and Taiwan. The Company invests its excess cash in money market funds and short-term cash deposits. The money market funds and
short-term cash deposits bear the risk associated with each fund. The money market funds have variable interest rates, and the
short-term cash deposits have fixed rates. The Company has not experienced any material losses on its money market funds or short-term
cash deposits.
CONCENTRATION OF SUPPLY RISK:
CONCENTRATION OF SUPPLY RISK:
The Company relies on subcontractors to manufacture many of
the components and subassemblies used in its products. Quality or performance failures of the Companys products or changes
in its manufacturers financial or business condition could disrupt the Companys ability to supply quality products
to its customers and thereby have a material and adverse effect on its business and operating results. Some of the components and
technologies used in the Companys products are purchased and licensed from a single source or a limited number of sources.
The loss of any of these suppliers may cause the Company to incur additional transition costs, result in delays in the manufacturing
and delivery of its products, or cause it to carry excess or obsolete inventory and could cause it to redesign its products.
STRATEGIC INVESTMENTS:
STRATEGIC INVESTMENTS:
The Company invests in debt and equity of private companies
as part of its business strategy. These available for sale investments are carried at cost and are included in Other Assets
in the consolidated balance sheets. If the Company determines that an other-than-temporary decline exists in the fair value of
an investment, the Company writes down the investment to its fair value and records the related write-down as an investment loss
in Other Income (Expense) in its consolidated statements of operations.
At May 31, 2011 the Company held a long-term investment in
ESA Electronics PTE Ltd. The carrying value of the strategic investments at that date was $384,000. The investment had not been
revalued at May 31, 2011 as the fair value was not readily determinable due to the investment being a privately held company based
in Singapore. The Company maintained less than 20% of the voting rights of the company invested.
In June 2011, the Company sold all of its shares of ESA for
approximately $1.4 million resulting in a gain of approximately $990,000 reported in the first quarter of fiscal 2012.
INVENTORIES:
INVENTORIES:
Inventories include material, labor and overhead, and are stated
at the lower of cost (first-in, first-out method) or market. Provisions for excess, obsolete and unusable inventories are made
after managements evaluation of future demand and market conditions. The Company adjusts inventory balances to approximate
the lower of its manufacturing costs or market value. If actual future demand or market conditions become less favorable than those
projected by management, additional inventory write-downs may be required, and would be reflected in cost of product revenue in
the period the revision is made.
PROPERTY AND EQUIPMENT:
PROPERTY AND EQUIPMENT:
Property and equipment are stated at cost less accumulated
depreciation and amortization. Major improvements are capitalized, while repairs and maintenance are expensed as incurred. Leasehold
improvements are amortized over the lesser of their estimated useful lives or the term of the related lease. Furniture and fixtures,
machinery and equipment, and test equipment are depreciated on a straight-line basis over their estimated useful lives. The ranges
of estimated useful lives are generally as follows:
Furniture and fixtures.......................... 2 to 6 years
Machinery and equipment......................... 3 to 6 years
Test equipment.................................. 4 to 6 years
REVENUE RECOGNITION
REVENUE RECOGNITION:
The
Company recognizes revenue upon the shipment of products or the performance of services when: (1) persuasive evidence of the arrangement
exists; (2) services have been rendered; (3) the price is fixed or determinable; and (4) collectibility is reasonably assured.
When a sales agreement involves multiple deliverables, such as extended support provisions, training to be supplied after delivery
of the systems, and test programs specific to customers routine applications, the multiple deliverables are evaluated to
determine the unit of accounting. Judgment is required to properly identify the accounting units of multiple element transactions
and the manner in which revenue is allocated among the accounting units. Judgments
made, or changes to judgments made, may significantly affect the timing or amount of revenue recognition.
Revenue related to the multiple elements are allocated to each
unit of accounting using the relative selling price hierarchy. Consistent with accounting guidance, the selling price is based
upon vendor specific objective evidence (VSOE). If VSOE is not available, third party evidence (TPE) is used to establish the selling
price. In the absence of VSOE or TPE, estimated selling price is used. We have adopted this guidance effective with the first quarter
of fiscal 2012. Prior to fiscal 2012, revenue for arrangements containing multiple deliverables was allocated based upon estimated
fair values. The adoption of the new revenue recognition accounting standards did not have a material impact on our consolidated
financial statements.
During the first quarter of fiscal 2013, the Company entered
into an agreement with a customer to develop a next generation system. The project identifies multiple milestones with values assigned
to each. The consideration earned upon achieving the milestone is required to meet the following conditions prior to recognition:
(i) the value is commensurate with the vendors performance to meet the milestone, (ii) it relates solely to past performance,
(iii) and it is reasonable relative to all of the deliverables and payment terms within the arrangement.
Sales tax collected from customers is not included in net sales
but rather recorded as a liability due to the respective taxing authorities. Provisions for the estimated future cost of warranty
and installation are recorded at the time the products are shipped.
Royalty-based revenue related to licensing income from performance
test boards and burn-in boards is recognized upon the earlier of the receipt by the Company of the licensees report related
to its usage of the licensed intellectual property or upon payment by the licensee.
The Companys terms of sales with distributors are generally
FOB shipping point with payment due within 60 days. All products go through in-house testing and verification of specifications
before shipment. Apart from warranty reserves, credits issued have not been material as a percentage of net sales. The Companys
distributors do not generally carry inventories of the Companys products. Instead, the distributors place orders with the
Company at or about the time they receive orders from their customers. The Companys shipment terms to our distributors do
not provide for credits or rights of return. Because the Companys distributors do not generally carry inventories of our
products, they do not have rights to price protection or to return products. At the time the Company ships products to the distributors,
the price is fixed. Subsequent to the issuance of the invoice, there are no discounts or special terms. The Company does not give
the buyer the right to return the product or to receive future price concessions. The Companys arrangements do not include
vendor consideration.
PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:
PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:
Costs incurred in the research and development of new products
or systems are charged to operations as incurred. Costs incurred in the development of software programs for the Companys
products are charged to operations as incurred until technological feasibility of the software has been established. Generally,
technological feasibility is established when the software module performs its primary functions described in its original specifications,
contains features required for it to be usable in a production environment, is completely documented and the related hardware portion
of the product is complete. After technological feasibility is established, any additional costs are capitalized. Capitalization
of software costs ceases when the software is substantially complete and is ready for its intended use. Capitalized costs are amortized
over the estimated life of the related software product using the greater of the units of sales or straight-line methods over ten
years. No system software development costs were capitalized or amortized in fiscal 2013, 2012 and 2011.
IMPAIRMENT OF LONG-LIVED ASSETS:
IMPAIRMENT OF LONG-LIVED ASSETS:
In the event that facts and circumstances indicate that the
carrying value of assets may be impaired, an evaluation of recoverability would be performed. If an evaluation is required, the
estimated future undiscounted cash flows associated with the asset would be compared to the assets carrying value to determine
if a write-down is required.
ADVERTISING COSTS:
ADVERTISING COSTS:
The Company expenses all advertising costs as incurred and
the amounts were not material for all periods presented.
SHIPPING AND HANDLING OF PRODUCTS:
SHIPPING AND HANDLING OF PRODUCTS:
Amounts billed to customers for shipping and handling of products
are included in net sales. Costs incurred related to shipping and handling of products are included in cost of sales.
INCOME TAXES:
INCOME TAXES:
Income taxes have been provided using the liability method
whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets
and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be
in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established
when it is determined that it is more likely than not that such assets will not be realized.
A full valuation allowance was established against all deferred
tax assets as management determined that it is more likely than not that deferred tax assets will not be realized as of May 31,
2013 and 2012.
The Company accounts for uncertain tax positions consistent
with authoritative guidance. The guidance prescribes a more likely than not recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes
interest and penalties related to unrecognized tax benefits as a component of income taxes.
Although the Company files U.S. federal, various state, and
foreign tax returns, the Companys only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.
STOCK-BASED COMPENSATION:
STOCK-BASED COMPENSATION:
Stock-based compensation expense consists of expenses for stock
options and employee stock purchase plan, or ESPP, shares. Stock-based compensation cost is measured at each grant date, based
on the fair value of the award using the Black-Scholes option valuation model, and is recognized as expense over the employees
requisite service period. This model was developed for use in estimating the value of publicly traded options that have no vesting
restrictions and are fully transferable. The Companys employee stock options have characteristics significantly different
from those of publicly traded options. All of the Companys stock compensation is accounted for as an equity instrument.
The following table summarizes compensation costs related to
the Companys stock-based compensation for the years ended May 31, 2013, 2012 and 2011, respectively (in thousands, except
per share data):
Year Ended May 31,
2013
2012
2011
Stock-based compensation in the form of employee
stock options and ESPP shares, included in:
Cost of sales...................................
$ 36
$ 87
$108
Selling, general and administrative.............
446
430
488
Research and development........................
119
192
351
Net effect on net loss..........................
$601
$709
$947
Effect on net loss per share:
Basic.........................................
$0.06
$0.08
$0.11
Diluted.......................................
$0.06
$0.08
$0.11
During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to stock options of $551,000, $613,000 and $829,000, respectively.
As of May 31, 2013, the total compensation cost related to
unvested stock-based awards under the Companys 1996 Stock Option Plan and 2006 Equity Incentive Plan, but not yet recognized,
was $752,000 which is net of estimated forfeitures of $2,000. This cost will be amortized on a straight-line basis over a weighted
average period of approximately 2.6 years.
During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to its ESPP of $50,000, $96,000 and $118,000, respectively.
As of May 31, 2013, the total compensation cost related to
options to purchase the Companys common shares under the ESPP but not yet recognized was $17,000. This cost will be amortized
on a straight-line basis over a weighted average period of approximately 0.8 years.
Valuation Assumptions
Valuation and Amortization Method. The Company estimates the
fair value of stock options granted using the Black-Scholes option valuation method and a single option award approach. The fair
value under the single option approach is amortized on a straight-line basis over the requisite service periods of the awards,
which is generally the vesting period.
Expected Term. The Companys expected term represents
the period that the Companys stock-based awards are expected to be outstanding and was determined based on historical experience,
giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee
behavior as evidenced by changes to the terms of its stock-based awards.
Expected Volatility. Volatility is a measure of the amounts
by which a financial variable such as stock price has fluctuated (historical volatility) or is expected to fluctuate (expected
volatility) during a period. The Company uses the historical volatility for the past five years, which matches the expected term
of most of the option grants, to estimate expected volatility. Volatility for each of the ESPPs four time periods of six
months, twelve months, eighteen months, and twenty-four months is calculated separately and included in the overall stock-based
compensation cost recorded.
Dividends. The Company has never paid any cash dividends on
its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an
expected dividend yield of zero in the Black-Scholes option valuation method.
Risk-Free Interest Rate. The Company bases the risk-free interest
rate used in the Black-Scholes option valuation method on the implied yield in effect at the time of option grant on U.S. Treasury
zero-coupon issues with a remaining term equivalent to the expected term of the stock awards including the ESPP.
Estimated Forfeitures. When estimating forfeitures, the Company
considers voluntary termination behavior as well as analysis of actual option forfeitures.
Fair Value. The fair values of the Companys stock options
granted to employees shares in fiscal 2013, 2012 and 2011 were estimated using the following weighted average assumptions in the
Black-Scholes option valuation method:
Year Ended May 31,
2013
2012
2011
Option Plan Shares
Expected Term (in years)...............
5
5
5
Volatility.............................
0.91
0.84
0.80
Expected Dividend......................
$0.00
$0.00
$0.00
Risk-free Interest Rates...............
0.72%
1.12%
1.73%
Weighted Average Grant Date Fair Value.
$0.78
$0.60
$1.19
The fair value of our ESPP purchase rights for the fiscal 2013,
2012 and 2011 was estimated using the following weighted-average assumptions:
Year End May 31,
2013
2012
2011
Employee Stock Purchase Plan Shares
Expected Term (in years)................
0.5 - 2.0
0.5 - 2.0
n/a
Volatility..............................
0.45 1.05
0.79 0.95
n/a
Expected Dividend.......................
$0.00
$0.00
n/a
Risk-free Interest Rates................
0.11%0.23%
0.06%1.05%
n/a
Weighted Average Grant Date Fair Value..
$0.54
$0.40
n/a
There were no ESPP purchase rights granted during the ESPP
periods in fiscal 2011.
EARNINGS PER SHARE (“EPS”):
EARNINGS PER SHARE (EPS):
Basic EPS is computed by dividing net income (loss) available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed after
giving effect to all dilutive potential common shares that were outstanding during the period. Dilutive potential common shares
consist of the incremental common shares issuable upon exercise of stock options for all periods.
A reconciliation of the numerator and denominator of basic
and diluted EPS is provided as follows (in thousands, except per share amounts):
Year Ended May 31,
2013
2012
2011
Numerator: Net loss.........................
$(3,419)
$(3,390)
$(3,389)
Denominator for basic net loss per share:
Weighted-average shares outstanding.......
9,549
9,016
8,776
Shares used in basic net loss per share
calculation...............................
9,549
9,016
8,776
Effect of dilutive securities...............
--
--
--
Denominator for diluted net loss per share..
9,549
9,016
8,776
Basic net loss per share....................
$(0.36)
$(0.38)
$(0.39)
Diluted net loss per share..................
$(0.36)
$(0.38)
$(0.39)
For purposes of computing diluted earnings per share, weighted
average potential common shares do not include stock options with an exercise price greater than the average fair value of the
Companys common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included
in the calculation of diluted net loss per share for the fiscal years ended May 31, 2013, 2012 and 2011, as the effect would be
anti-dilutive due to the Companys net loss. As such the numerator and the denominator used in computing both basic and diluted
net loss per share for fiscal years ended May 31, 2013, 2012 and 2011 are the same. Stock options to purchase 2,956,000, 2,957,000
and 2,083,000 shares of common stock were outstanding on May 31, 2013, 2012 and 2011, respectively, but not included in the computation
of diluted income per share, because the inclusion of such shares would be anti-dilutive.
COMPREHENSIVE LOSS:
COMPREHENSIVE LOSS:
Comprehensive loss generally represents all changes in shareholders
equity except those resulting from investments or contributions by shareholders. Unrealized losses on foreign currency translation
adjustments are included in the Companys components of comprehensive loss, which are excluded from net loss. Comprehensive
loss is included in the statement of shareholders equity and comprehensive loss.
RECLASSIFICATION
RECLASSIFICATION
Certain reclassifications have been made to the consolidated
financial statements to conform to the current period presentation. These reclassifications did not result in any change in previously
reported net loss, total assets or shareholders equity.
RECENT ACCOUNTING PRONOUNCEMENTS:
RECENT ACCOUNTING PRONOUNCEMENTS:
In June 2011, authoritative guidance was issued on the presentation
of comprehensive income to require an entity to present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but
consecutive statements. This authoritative guidance eliminates the option to present the components of other comprehensive income
as part of the statement of shareholders equity. This guidance is effective for fiscal years, and interim periods within
those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than
requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Companys consolidated
financial statements.
In February 2013, the Financial Accounting Standards Board
("FASB") issued Accounting Standards Update ("ASU") No. 2013-02, "Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income," (Topic 220) - Comprehensive Income (ASU 2013-02), to amend existing rules to improve
the reporting of reclassification out of accumulated other comprehensive income ("AOCI"). The amendment expands the existing
disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition,
an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component
of AOCI to net income either on the face of the statement where net income is presented or as a separate disclosure in the notes
of the financial statements. The Company adopted this ASU 2013-02 the fourth quarter of fiscal 2013. As this update only required
additional disclosures, adoption of this amendment did not have a material impact on the Companys consolidated financial
statements.
X
- Definition
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51
R6.htm
IDEA: XBRL DOCUMENT
v2.4.0.8
Consolidated Statements of Shareholders' Equity (USD $) In Thousands, except Share data
Common Stock
Additional Paid-In Capital
Accumulated Other Comprehensive Income
Accumulated Deficit
Total Aehr Test Systems Shareholders' Equity
Noncontrolling Interest
Total
Beginning Balance, Amount at May. 31, 2010
$ 87
$ 46,459
$ 2,691
$ (37,916)
$ 11,321
$ (40)
$ 11,281
Beginning Balance, Shares at May. 31, 2010
8,664
Issuance of common stock under employee plans under employee plans, Shares
268
Issuance of common stock under employee plans under employee plans, Amount
2
341
343
343
Stock-based compensation
947
947
947
Net (loss) income
(3,389)
(3,389)
16
(3,373)
Foreign currency translation adjustment
(98)
(98)
1
(97)
Ending Balance, Amount at May. 31, 2011
89
47,747
2,593
(41,305)
9,124
(23)
9,101
Ending Balance, Shares at May. 31, 2011
8,932
Issuance of common stock under employee plans under employee plans, Shares
203
Issuance of common stock under employee plans under employee plans, Amount
2
166
168
168
Stock-based compensation
709
709
709
Net (loss) income
(3,390)
(3,390)
1
(3,389)
Foreign currency translation adjustment
(135)
(135)
(135)
Ending Balance, Amount at May. 31, 2012
91
48,622
2,458
(44,695)
6,476
(22)
6,454
Ending Balance, Shares at May. 31, 2012
9,135
Issuance of common stock under private placement
1,158
Issuance of common stock under private placement
12
1,126
1,138
1,138
Issuance of common stock under employee plans under employee plans, Shares
306
Issuance of common stock under employee plans under employee plans, Amount
3
231
234
234
Stock-based compensation
601
601
601
Net (loss) income
(3,419)
(3,419)
(3,419)
Foreign currency translation adjustment
(16)
(16)
2
(14)
Ending Balance, Amount at May. 31, 2013
$ 106
$ 50,580
$ 2,442
$ (48,114)
$ 5,014
$ (20)
$ 4,994
Ending Balance, Shares at May. 31, 2013
10,599
X
- Definition
Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.
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1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
May 31, 2013
Organization And Summary Of Significant Accounting Policies
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
BUSINESS:
Aehr Test Systems (the Company) was incorporated
in California in May 1977 and primarily designs, engineers and manufactures test and burn-in equipment used in the semiconductor
industry. The Companys principal products are the Advanced Burn-In and Test System, or ABTS, the FOX full wafer contact
parallel test and burn-in systems, the MAX burn-in system, WaferPak full wafer contactor, the DiePak carrier and test fixtures.
LIQUIDITY:
Since inception, the Company has incurred substantial cumulative
losses and negative cash flows from operations. In recent years, the Company has recognized significantly lower sales levels compared
to the net sales of the years immediately preceding fiscal 2009, as a result of a major customer filing bankruptcy and a slowdown
in the semiconductor manufacturing industry. In response to the low levels of net sales, the Company took significant steps to
minimize expense levels and to increase the likelihood that it will have sufficient cash to support operations during the slow
business periods. Those steps included reductions in headcount, reduced compensation for officers and other salaried employees,
Company-wide shutdowns and lower fees paid to the Board of Directors, among other spending cuts. The Company will continue to explore
methods to reduce its costs as necessary.
In March 2013, the Company sold 1,158,000 shares of its common
stock in a private placement transaction with certain Directors and Officers of the Company and other accredited investors. The
purchase price per share of the common stock sold in the private placement was $1.00, resulting in gross proceeds to the Company
of $1,158,000, before offering expenses. The net proceeds after offering expenses were $1,138,000.
In August 2011, the Company entered into a working capital
credit facility agreement allowing the Company to borrow up to $1.5 million based upon qualified U.S. based and foreign customer
receivables, and export-related inventory. In May 2012, the credit agreement was amended to increase the borrowing limit to $2.0
million. In September 2012, the credit agreement was amended to increase the borrowing limit to $2.5 million. Refer to Note 9,
LINE OF CREDIT, for further discussion of the credit facility agreement.
During fiscal 2013, 2012 and fiscal 2011 we experienced operating
losses and negative cash flow from operating activities. Due primarily to these operating losses, we experienced cash outflows
and, at May 31, 2013, had $2.3 million in cash and cash equivalents, compared to $2.1 million at May 31, 2012. The Company expects
to become profitable in fiscal 2014. The Company anticipates that the existing cash balance together with cash flows from operations,
as well as funds available through the working capital credit facility will be adequate to meet its working capital and capital
equipment requirements through fiscal 2014. After fiscal 2014, depending on its rate of growth and profitability, the Company may
require additional equity or debt financing to meet its working capital requirements or capital equipment needs. There can be no
assurance that additional financing will be available when required, or if available, that such financing can be obtained on terms
satisfactory to the Company.
CONSOLIDATION AND EQUITY INVESTMENTS:
The consolidated financial statements include the accounts
of the Company and both its wholly-owned and majority-owned foreign subsidiaries. Intercompany accounts and transactions have been
eliminated. Equity investments in which the Company holds an equity interest less than 20 percent and over which the Company does
not have significant influence are accounted for using the cost method. Dividends received from investees accounted for using the
cost method are included in other income, net on the Consolidated Statements of Operations.
FOREIGN CURRENCY TRANSLATION AND TRANSACTIONS:
Assets and liabilities of the Companys foreign subsidiaries
and a branch office are translated into U.S. Dollars from their functional currencies of Japanese Yen, Euros and New Taiwan Dollars
using the exchange rate in effect at the balance sheet date. Additionally, their net sales and expenses are translated using exchange
rates approximating average rates prevailing during the fiscal year. Translation adjustments that arise from translating their
financial statements from their local currencies to U.S. Dollars are accumulated and reflected as a separate component of shareholders
equity.
Transaction gains and losses that arise from exchange rate
changes denominated in currencies other than the local currency are included in the statements of operations as incurred. See Note
12 for the detail of foreign exchange transaction gains and losses for all periods presented.
USE OF ESTIMATES:
The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates. Significant estimates in the Companys consolidated financial statements include allowance for doubtful
accounts, valuation of inventory at the lower of cost or market, and warranty reserves.
CASH EQUIVALENTS AND INVESTMENTS:
Cash equivalents consist of money market instruments purchased
with an original maturity of three months or less. These investments are reported at fair value.
FAIR VALUE OF FINANCIAL INSTRUMENTS AND MEASUREMENT:
The Companys financial instruments are measured at fair
value consistent with authoritative guidance. This authoritative guidance defines fair value, establishes a framework for using
fair value to measure assets and liabilities, and disclosures required related to fair value measurements.
The guidance establishes a fair value hierarchy based on inputs
to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect
assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources
while unobservable inputs reflect a reporting entitys pricing based upon their own market assumptions. The fair value hierarchy
consists of the following three levels:
Level 1 - instrument valuations are obtained from real-time quotes for transactions
in active exchange markets involving identical assets.
Level 2 - instrument valuations are obtained from readily-available pricing sources
for comparable instruments.
Level 3 - instrument valuations are obtained without observable market values and
require a high level of judgment to determine the fair value.
The following table summarizes the Companys financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2013 (in thousands):
Balance as of
May 31, 2013
Level 1
Level 2
Level 3
Money market funds. .
$ 102
$ 102
$ --
$ --
Assets. . . . . . . .
$ 102
$ 102
$ --
$ --
Liabilities . . . . .
$ --
$ --
$ --
$ --
The following table summarizes the Companys financial
assets and liabilities measured at fair value on a recurring basis as of May 31, 2012 (in thousands):
Balance as of
May 31, 2012
Level 1
Level 2
Level 3
Money market funds. .
$ 2
$ 2
$ --
$ --
Assets. . . . . . . .
$ 2
$ 2
$ --
$ --
Liabilities . . . . .
$ --
$ --
$ --
$ --
Financial instruments include cash, cash equivalents, receivables,
accounts payable and certain other accrued liabilities. The fair value of cash, cash equivalents, receivables, accounts payable
and certain other accrued liabilities are valued at their carrying value, which approximates fair value due to their short maturities.
The Company has at times invested in debt and equity of private
companies, and may do so again in the future, as part of its business strategy. These investments are carried at cost and are included
in Other Assets in the consolidated balance sheets. If the Company determines that an other-than-temporary decline
exists in the fair value of an investment, the Company writes down the investment to its fair value and records the related write-down
as an investment loss in Other Income (Expense) in its consolidated statements of operations. During the first quarter
of fiscal 2012, the Company sold its long-term investment in ESA Electronics PTE Ltd for proceeds of approximately $1.4 million,
resulting in a gain of $990,000.
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS:
Accounts receivable are derived from the sale of products throughout
the world to semiconductor manufacturers, semiconductor contract assemblers, electronics manufacturers and burn-in and test service
companies. Accounts receivable are recorded at the invoiced amount and are not interest bearing. The Company maintains an allowance
for doubtful accounts to reserve for potentially uncollectible trade receivables. The Company also reviews its trade receivables
by aging category to identify specific customers with known disputes or collection issues. The Company exercises judgment when
determining the adequacy of these reserves as the Company evaluates historical bad debt trends, general economic conditions in
the United States and internationally, and changes in customer financial conditions. Uncollectible receivables are recorded as
bad debt expense when all efforts to collect have been exhausted and recoveries are recognized when they are received. No significant
adjustments to the allowance for doubtful accounts were recorded during the years ended May 31, 2013, 2012 or 2011.
CONCENTRATION OF CREDIT RISK:
The Company sells its products primarily to semiconductor manufacturers
in North America, Asia, and Europe. As of May 31, 2013, approximately 52%, 37% and 12% of gross accounts receivable were from customers
located in Asia, the United States and Europe, respectively. As of May 31, 2012, approximately 52%, 25% and 23% of gross accounts
receivable were from customers located in the United States, Asia and Europe, respectively. Four customers accounted for 42%, 21%,
20% and 11% of gross accounts receivable at May 31, 2013. Three customers accounted for 45%, 22% and 18% of gross accounts receivable
at May 31, 2012. Two customers accounted for 32% and 26% of net sales in fiscal 2013. Two customers accounted for 40% and 22% of
net sales in fiscal 2012. The Company performs ongoing credit evaluations of its customers and generally does not require collateral.
The Company uses letter of credit terms for some of its international customers.
The Companys cash, cash equivalents, short-term cash
deposits and short-term investments are generally deposited with major financial institutions in the United States, Japan, Germany
and Taiwan. The Company invests its excess cash in money market funds and short-term cash deposits. The money market funds and
short-term cash deposits bear the risk associated with each fund. The money market funds have variable interest rates, and the
short-term cash deposits have fixed rates. The Company has not experienced any material losses on its money market funds or short-term
cash deposits.
CONCENTRATION OF SUPPLY RISK:
The Company relies on subcontractors to manufacture many of
the components and subassemblies used in its products. Quality or performance failures of the Companys products or changes
in its manufacturers financial or business condition could disrupt the Companys ability to supply quality products
to its customers and thereby have a material and adverse effect on its business and operating results. Some of the components and
technologies used in the Companys products are purchased and licensed from a single source or a limited number of sources.
The loss of any of these suppliers may cause the Company to incur additional transition costs, result in delays in the manufacturing
and delivery of its products, or cause it to carry excess or obsolete inventory and could cause it to redesign its products.
STRATEGIC INVESTMENTS:
The Company invests in debt and equity of private companies
as part of its business strategy. These available for sale investments are carried at cost and are included in Other Assets
in the consolidated balance sheets. If the Company determines that an other-than-temporary decline exists in the fair value of
an investment, the Company writes down the investment to its fair value and records the related write-down as an investment loss
in Other Income (Expense) in its consolidated statements of operations.
At May 31, 2011 the Company held a long-term investment in
ESA Electronics PTE Ltd. The carrying value of the strategic investments at that date was $384,000. The investment had not been
revalued at May 31, 2011 as the fair value was not readily determinable due to the investment being a privately held company based
in Singapore. The Company maintained less than 20% of the voting rights of the company invested.
In June 2011, the Company sold all of its shares of ESA for
approximately $1.4 million resulting in a gain of approximately $990,000 reported in the first quarter of fiscal 2012.
INVENTORIES:
Inventories include material, labor and overhead, and are stated
at the lower of cost (first-in, first-out method) or market. Provisions for excess, obsolete and unusable inventories are made
after managements evaluation of future demand and market conditions. The Company adjusts inventory balances to approximate
the lower of its manufacturing costs or market value. If actual future demand or market conditions become less favorable than those
projected by management, additional inventory write-downs may be required, and would be reflected in cost of product revenue in
the period the revision is made.
PROPERTY AND EQUIPMENT:
Property and equipment are stated at cost less accumulated
depreciation and amortization. Major improvements are capitalized, while repairs and maintenance are expensed as incurred. Leasehold
improvements are amortized over the lesser of their estimated useful lives or the term of the related lease. Furniture and fixtures,
machinery and equipment, and test equipment are depreciated on a straight-line basis over their estimated useful lives. The ranges
of estimated useful lives are generally as follows:
Furniture and fixtures.......................... 2 to 6 years
Machinery and equipment......................... 3 to 6 years
Test equipment.................................. 4 to 6 years
REVENUE RECOGNITION:
The
Company recognizes revenue upon the shipment of products or the performance of services when: (1) persuasive evidence of the arrangement
exists; (2) services have been rendered; (3) the price is fixed or determinable; and (4) collectibility is reasonably assured.
When a sales agreement involves multiple deliverables, such as extended support provisions, training to be supplied after delivery
of the systems, and test programs specific to customers routine applications, the multiple deliverables are evaluated to
determine the unit of accounting. Judgment is required to properly identify the accounting units of multiple element transactions
and the manner in which revenue is allocated among the accounting units. Judgments
made, or changes to judgments made, may significantly affect the timing or amount of revenue recognition.
Revenue related to the multiple elements are allocated to each
unit of accounting using the relative selling price hierarchy. Consistent with accounting guidance, the selling price is based
upon vendor specific objective evidence (VSOE). If VSOE is not available, third party evidence (TPE) is used to establish the selling
price. In the absence of VSOE or TPE, estimated selling price is used. We have adopted this guidance effective with the first quarter
of fiscal 2012. Prior to fiscal 2012, revenue for arrangements containing multiple deliverables was allocated based upon estimated
fair values. The adoption of the new revenue recognition accounting standards did not have a material impact on our consolidated
financial statements.
During the first quarter of fiscal 2013, the Company entered
into an agreement with a customer to develop a next generation system. The project identifies multiple milestones with values assigned
to each. The consideration earned upon achieving the milestone is required to meet the following conditions prior to recognition:
(i) the value is commensurate with the vendors performance to meet the milestone, (ii) it relates solely to past performance,
(iii) and it is reasonable relative to all of the deliverables and payment terms within the arrangement.
Sales tax collected from customers is not included in net sales
but rather recorded as a liability due to the respective taxing authorities. Provisions for the estimated future cost of warranty
and installation are recorded at the time the products are shipped.
Royalty-based revenue related to licensing income from performance
test boards and burn-in boards is recognized upon the earlier of the receipt by the Company of the licensees report related
to its usage of the licensed intellectual property or upon payment by the licensee.
The Companys terms of sales with distributors are generally
FOB shipping point with payment due within 60 days. All products go through in-house testing and verification of specifications
before shipment. Apart from warranty reserves, credits issued have not been material as a percentage of net sales. The Companys
distributors do not generally carry inventories of the Companys products. Instead, the distributors place orders with the
Company at or about the time they receive orders from their customers. The Companys shipment terms to our distributors do
not provide for credits or rights of return. Because the Companys distributors do not generally carry inventories of our
products, they do not have rights to price protection or to return products. At the time the Company ships products to the distributors,
the price is fixed. Subsequent to the issuance of the invoice, there are no discounts or special terms. The Company does not give
the buyer the right to return the product or to receive future price concessions. The Companys arrangements do not include
vendor consideration.
PRODUCT DEVELOPMENT COSTS AND CAPITALIZED SOFTWARE:
Costs incurred in the research and development of new products
or systems are charged to operations as incurred. Costs incurred in the development of software programs for the Companys
products are charged to operations as incurred until technological feasibility of the software has been established. Generally,
technological feasibility is established when the software module performs its primary functions described in its original specifications,
contains features required for it to be usable in a production environment, is completely documented and the related hardware portion
of the product is complete. After technological feasibility is established, any additional costs are capitalized. Capitalization
of software costs ceases when the software is substantially complete and is ready for its intended use. Capitalized costs are amortized
over the estimated life of the related software product using the greater of the units of sales or straight-line methods over ten
years. No system software development costs were capitalized or amortized in fiscal 2013, 2012 and 2011.
IMPAIRMENT OF LONG-LIVED ASSETS:
In the event that facts and circumstances indicate that the
carrying value of assets may be impaired, an evaluation of recoverability would be performed. If an evaluation is required, the
estimated future undiscounted cash flows associated with the asset would be compared to the assets carrying value to determine
if a write-down is required.
ADVERTISING COSTS:
The Company expenses all advertising costs as incurred and
the amounts were not material for all periods presented.
SHIPPING AND HANDLING OF PRODUCTS:
Amounts billed to customers for shipping and handling of products
are included in net sales. Costs incurred related to shipping and handling of products are included in cost of sales.
INCOME TAXES:
Income taxes have been provided using the liability method
whereby deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets
and liabilities and net operating loss and tax credit carryforwards measured using the enacted tax rates and laws that will be
in effect when the differences are expected to reverse or the carryforwards are utilized. Valuation allowances are established
when it is determined that it is more likely than not that such assets will not be realized.
A full valuation allowance was established against all deferred
tax assets as management determined that it is more likely than not that deferred tax assets will not be realized as of May 31,
2013 and 2012.
The Company accounts for uncertain tax positions consistent
with authoritative guidance. The guidance prescribes a more likely than not recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
The Company does not expect any material change in its unrecognized tax benefits over the next twelve months. The Company recognizes
interest and penalties related to unrecognized tax benefits as a component of income taxes.
Although the Company files U.S. federal, various state, and
foreign tax returns, the Companys only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.
STOCK-BASED COMPENSATION:
Stock-based compensation expense consists of expenses for stock
options and employee stock purchase plan, or ESPP, shares. Stock-based compensation cost is measured at each grant date, based
on the fair value of the award using the Black-Scholes option valuation model, and is recognized as expense over the employees
requisite service period. This model was developed for use in estimating the value of publicly traded options that have no vesting
restrictions and are fully transferable. The Companys employee stock options have characteristics significantly different
from those of publicly traded options. All of the Companys stock compensation is accounted for as an equity instrument.
The following table summarizes compensation costs related to
the Companys stock-based compensation for the years ended May 31, 2013, 2012 and 2011, respectively (in thousands, except
per share data):
Year Ended May 31,
2013
2012
2011
Stock-based compensation in the form of employee
stock options and ESPP shares, included in:
Cost of sales...................................
$ 36
$ 87
$108
Selling, general and administrative.............
446
430
488
Research and development........................
119
192
351
Net effect on net loss..........................
$601
$709
$947
Effect on net loss per share:
Basic.........................................
$0.06
$0.08
$0.11
Diluted.......................................
$0.06
$0.08
$0.11
During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to stock options of $551,000, $613,000 and $829,000, respectively.
As of May 31, 2013, the total compensation cost related to
unvested stock-based awards under the Companys 1996 Stock Option Plan and 2006 Equity Incentive Plan, but not yet recognized,
was $752,000 which is net of estimated forfeitures of $2,000. This cost will be amortized on a straight-line basis over a weighted
average period of approximately 2.6 years.
During fiscal 2013, 2012 and fiscal 2011, the Company recorded
stock-based compensation related to its ESPP of $50,000, $96,000 and $118,000, respectively.
As of May 31, 2013, the total compensation cost related to
options to purchase the Companys common shares under the ESPP but not yet recognized was $17,000. This cost will be amortized
on a straight-line basis over a weighted average period of approximately 0.8 years.
Valuation Assumptions
Valuation and Amortization Method. The Company estimates the
fair value of stock options granted using the Black-Scholes option valuation method and a single option award approach. The fair
value under the single option approach is amortized on a straight-line basis over the requisite service periods of the awards,
which is generally the vesting period.
Expected Term. The Companys expected term represents
the period that the Companys stock-based awards are expected to be outstanding and was determined based on historical experience,
giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee
behavior as evidenced by changes to the terms of its stock-based awards.
Expected Volatility. Volatility is a measure of the amounts
by which a financial variable such as stock price has fluctuated (historical volatility) or is expected to fluctuate (expected
volatility) during a period. The Company uses the historical volatility for the past five years, which matches the expected term
of most of the option grants, to estimate expected volatility. Volatility for each of the ESPPs four time periods of six
months, twelve months, eighteen months, and twenty-four months is calculated separately and included in the overall stock-based
compensation cost recorded.
Dividends. The Company has never paid any cash dividends on
its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an
expected dividend yield of zero in the Black-Scholes option valuation method.
Risk-Free Interest Rate. The Company bases the risk-free interest
rate used in the Black-Scholes option valuation method on the implied yield in effect at the time of option grant on U.S. Treasury
zero-coupon issues with a remaining term equivalent to the expected term of the stock awards including the ESPP.
Estimated Forfeitures. When estimating forfeitures, the Company
considers voluntary termination behavior as well as analysis of actual option forfeitures.
Fair Value. The fair values of the Companys stock options
granted to employees shares in fiscal 2013, 2012 and 2011 were estimated using the following weighted average assumptions in the
Black-Scholes option valuation method:
Year Ended May 31,
2013
2012
2011
Option Plan Shares
Expected Term (in years)...............
5
5
5
Volatility.............................
0.91
0.84
0.80
Expected Dividend......................
$0.00
$0.00
$0.00
Risk-free Interest Rates...............
0.72%
1.12%
1.73%
Weighted Average Grant Date Fair Value.
$0.78
$0.60
$1.19
The fair value of our ESPP purchase rights for the fiscal 2013,
2012 and 2011 was estimated using the following weighted-average assumptions:
Year End May 31,
2013
2012
2011
Employee Stock Purchase Plan Shares
Expected Term (in years)................
0.5 - 2.0
0.5 - 2.0
n/a
Volatility..............................
0.45 1.05
0.79 0.95
n/a
Expected Dividend.......................
$0.00
$0.00
n/a
Risk-free Interest Rates................
0.11%0.23%
0.06%1.05%
n/a
Weighted Average Grant Date Fair Value..
$0.54
$0.40
n/a
There were no ESPP purchase rights granted during the ESPP
periods in fiscal 2011.
EARNINGS PER SHARE (EPS):
Basic EPS is computed by dividing net income (loss) available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed after
giving effect to all dilutive potential common shares that were outstanding during the period. Dilutive potential common shares
consist of the incremental common shares issuable upon exercise of stock options for all periods.
A reconciliation of the numerator and denominator of basic
and diluted EPS is provided as follows (in thousands, except per share amounts):
Year Ended May 31,
2013
2012
2011
Numerator: Net loss.........................
$(3,419)
$(3,390)
$(3,389)
Denominator for basic net loss per share:
Weighted-average shares outstanding.......
9,549
9,016
8,776
Shares used in basic net loss per share
calculation...............................
9,549
9,016
8,776
Effect of dilutive securities...............
--
--
--
Denominator for diluted net loss per share..
9,549
9,016
8,776
Basic net loss per share....................
$(0.36)
$(0.38)
$(0.39)
Diluted net loss per share..................
$(0.36)
$(0.38)
$(0.39)
For purposes of computing diluted earnings per share, weighted
average potential common shares do not include stock options with an exercise price greater than the average fair value of the
Companys common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included
in the calculation of diluted net loss per share for the fiscal years ended May 31, 2013, 2012 and 2011, as the effect would be
anti-dilutive due to the Companys net loss. As such the numerator and the denominator used in computing both basic and diluted
net loss per share for fiscal years ended May 31, 2013, 2012 and 2011 are the same. Stock options to purchase 2,956,000, 2,957,000
and 2,083,000 shares of common stock were outstanding on May 31, 2013, 2012 and 2011, respectively, but not included in the computation
of diluted income per share, because the inclusion of such shares would be anti-dilutive.
COMPREHENSIVE LOSS:
Comprehensive loss generally represents all changes in shareholders
equity except those resulting from investments or contributions by shareholders. Unrealized losses on foreign currency translation
adjustments are included in the Companys components of comprehensive loss, which are excluded from net loss. Comprehensive
loss is included in the statement of shareholders equity and comprehensive loss.
RECLASSIFICATION
Certain reclassifications have been made to the consolidated
financial statements to conform to the current period presentation. These reclassifications did not result in any change in previously
reported net loss, total assets or shareholders equity.
RECENT ACCOUNTING PRONOUNCEMENTS:
In June 2011, authoritative guidance was issued on the presentation
of comprehensive income to require an entity to present the total of comprehensive income, the components of net income, and the
components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but
consecutive statements. This authoritative guidance eliminates the option to present the components of other comprehensive income
as part of the statement of shareholders equity. This guidance is effective for fiscal years, and interim periods within
those years, beginning after December 15, 2011. The Company adopted this guidance the first quarter of fiscal 2013. Other than
requiring additional disclosure, the adoption of this new guidance did not have a material impact on the Companys consolidated
financial statements.
In February 2013, the Financial Accounting Standards Board
("FASB") issued Accounting Standards Update ("ASU") No. 2013-02, "Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income," (Topic 220) - Comprehensive Income (ASU 2013-02), to amend existing rules to improve
the reporting of reclassification out of accumulated other comprehensive income ("AOCI"). The amendment expands the existing
disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition,
an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component
of AOCI to net income either on the face of the statement where net income is presented or as a separate disclosure in the notes
of the financial statements. The Company adopted this ASU 2013-02 the fourth quarter of fiscal 2013. As this update only required
additional disclosures, adoption of this amendment did not have a material impact on the Companys consolidated financial
statements.
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<p style="font: 10pt Garamond,serif; margin: 0"><b>4. PROPERTY AND EQUIPMENT, NET:</b></p>
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<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Property and equipment comprise (in thousands):</p>
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<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 68%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
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<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,104 </font></td>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  4,137</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
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PROPERTY AND EQUIPMENT, NET
4. PROPERTY AND EQUIPMENT, NET:
Property and equipment comprise (in thousands):
May 31,
2013
2012
Leasehold improvements..................
$1,104
$1,107
Furniture and fixtures..................
1,130
1,264
Machinery and equipment.................
4,137
4,303
Test equipment..........................
3,040
2,972
9,411
9,646
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<p style="font: 10pt Garamond,serif; margin: 0"><b>7. INCOME TAXES:</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Domestic and foreign components of loss before income tax (expense)
benefit are as follows (in thousands):</p>
<p style="font: 10pt Courier New, Courier, Monospace; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 18%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 15%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Domestic.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,392)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,590)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(4,424)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">        3</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">      186</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   1,002</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,389)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">  $(3,404)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: -9.9pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace"> $(3,422)</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The income tax (expense) benefit consists of the
following (in thousands): </p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 13%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Federal income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    $(21)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(12) </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   $(30) </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign income taxes:</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Current.........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">      (9</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     27</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     79</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  Deferred........................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     
--</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $
(30</font>)</td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 15</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace">   $ 49</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company’s effective tax rate differs from the U.S.
federal statutory tax rate, as follows:</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="5" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 54%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 14%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2011</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">U.S. federal statutory tax rate...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 34.0 %</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">State taxes, net of federal tax</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  effect..........................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.6)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Foreign rate differential.........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  2.9</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> 12.4</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Stock-based compensation..........</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (4.4)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (6.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (8.5)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Research and development credit...</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  3.0</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.1</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">   --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Change in valuation allowance.....</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(33.0)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(30.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">(35.7)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Other.............................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.3)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.2)</font></td></tr>
<tr>
<td nowrap="nowrap" style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Effective tax rate................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> (0.9)%</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  0.4 %</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  1.4 %</font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The components of the net deferred tax assets are as follows
(in thousands):</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="3" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">Year Ended May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 66%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Net operating losses.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,903 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black"> $11,106 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Credit carryforwards.....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   4,028 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   3,696 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Inventory reserves.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,667 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,686 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Reserves and accruals....................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,913 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">   2,957 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-indent: 20pt"><font style="font-family: Courier New, Courier, Monospace; color: black">Other....................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     679 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">     665 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  22,190 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">  21,110 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Less: Valuation allowance...................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (22,190)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace">  (21,110)</font></td></tr>
<tr>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Net deferred tax assets.....................</font></td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">  $    --</font></td></tr>
</table>
<p style="font: 10pt Arial Unicode MS; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The valuation allowance increased by $1,080,000 during fiscal
2013, $711,000 during fiscal 2012, and $1,861,000 during fiscal 2011. As of May 31, 2013 and 2012, the Company concluded that it
is more likely than not that the deferred tax assets will not be realized and therefore provided a full valuation allowance against
the deferred tax assets. The Company will continue to evaluate the need for a valuation allowance against its deferred tax assets
on a quarterly basis.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">At May 31, 2013, the Company had federal and state net operating
loss carryforwards of $31,225,000 and $27,235,000, respectively. These carryforwards will begin to expire in 2024 and 2014, respectively.
At May 31, 2013, the Company also had federal and state research and development tax credit carryforwards of $1,894,000 and $4,324,000,
respectively. The federal credit carryforward will begin to expire in 2016, and the California credit will carryforward indefinitely.
These carryforwards may be subject to certain limitations on annual utilization in case of a change in ownership, as defined by
tax law. The Company also has alternative minimum tax credit carryforwards of $91,000 for federal tax purposes and $34,000 for
state purposes. The credits may be used to offset regular tax and do not expire.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company has made no provision for U.S. income taxes on
undistributed earnings of certain foreign subsidiaries because it is the Company’s intention to permanently reinvest such
earnings in its foreign subsidiaries. If such earnings were distributed, the Company would be subject to additional U.S. income
tax expense. Determination of the amount of unrecognized deferred income tax liability related to these earnings is not practicable.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Foreign net operating loss carryforwards of $997,000 are available
to reduce future foreign taxable income. The foreign net operating losses will begin to expire in 2013.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The Company maintains liabilities for uncertain tax positions.
These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information
available. The aggregate changes in the balance of gross unrecognized tax benefits are as follows: (in thousands)</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 87%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Beginning balance as of May 31, 2010.....................</font></td>
<td nowrap="nowrap" style="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,181 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (88)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2011..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,093 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (71)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2012..................................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,022 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to prior year tax positions............</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">     --</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Decreases related to lapse of statute of limitations.....</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">    (15)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Balance at May 31, 2013..................................</font></td>
<td nowrap="nowrap" style="border-bottom: windowtext 2.25pt double; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black"> $1,007 </font></td></tr>
</table>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">If the ending balance of $1,007,000 of unrecognized tax benefits
at May 31, 2013 were recognized, $94,000 would affect the effective income tax rate. In accordance with the Company’s accounting
policy, it recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes. The
Company had accrued interest and penalties of $15,000 at May 31, 2013.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">Although the Company files U.S. federal, various state, and
foreign tax returns, the Company’s only major tax jurisdictions are the United States, California, Germany and Japan. Tax
years 1996 – 2012 remain subject to examination by the appropriate governmental agencies due to tax loss carryovers from
those years.</p>
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R28.htm
IDEA: XBRL DOCUMENT
v2.4.0.8
3. INVENTORIES (Tables)
12 Months Ended
May 31, 2013
Inventories Tables
Inventories
In
Thousands, unless otherwise specified
May 31,
2013
2012
Raw materials and sub-assemblies.....
$3,180
$3,218
Work in process......................
2,187
2,657
Finished goods.......................
2
195
$5,369
$6,070
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Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.
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R32.htm
IDEA: XBRL DOCUMENT
v2.4.0.8
7. INCOME TAXES (Tables)
12 Months Ended
May 31, 2013
Income Tax Disclosure [Abstract]
Domestic and foreign components of loss before income tax expense (benefit)
In
Thousands, unless otherwise specified
Year Ended May 31,
2013
2012
2011
Domestic.........................
$(3,392)
$(3,590)
$(4,424)
Foreign..........................
3
186
1,002
$(3,389)
$(3,404)
$(3,422)
Income tax (expense) benefit
In
Thousands, unless otherwise specified
Year Ended May 31,
2013
2012
2011
Federal income taxes:
Current.........................
--
--
--
Deferred........................
--
--
--
State income taxes:
Current.........................
$(21)
$(12)
$(30)
Deferred........................
--
--
--
Foreign income taxes:
Current.........................
(9 )
27
79
Deferred........................
--
--
--
$ (30 )
$ 15
$ 49
Income tax reconciliation
In
Thousands, unless otherwise specified
Year Ended May 31,
2013
2012
2011
U.S. federal statutory tax rate...
34.0 %
34.0 %
34.0 %
State taxes, net of federal tax
effect..........................
(0.4)
(0.2)
(0.6)
Foreign rate differential.........
0.2
2.9
12.4
Stock-based compensation..........
(4.4)
(6.0)
(8.5)
Research and development credit...
3.0
0.1
--
Change in valuation allowance.....
(33.0)
(30.2)
(35.7)
Other.............................
(0.3)
(0.2)
(0.2)
Effective tax rate................
(0.9)%
0.4 %
1.4 %
Net deferred tax assets
In
Thousands, unless otherwise specified
Year Ended May 31,
2013
2012
Net operating losses.....................
$11,903
$11,106
Credit carryforwards.....................
4,028
3,696
Inventory reserves.......................
2,667
2,686
Reserves and accruals....................
2,913
2,957
Other....................................
679
665
22,190
21,110
Less: Valuation allowance...................
(22,190)
(21,110)
Net deferred tax assets.....................
$ --
$ --
Unrecognized tax benefits
In
Thousands, unless otherwise specified
Beginning balance as of May 31, 2010.....................
$1,181
Decreases related to prior year tax positions............
--
Decreases related to lapse of statute of limitations.....
(88)
Balance at May 31, 2011..................................
$1,093
Decreases related to prior year tax positions............
--
Decreases related to lapse of statute of limitations.....
(71)
Balance at May 31, 2012..................................
$1,022
Decreases related to prior year tax positions............
--
Decreases related to lapse of statute of limitations.....
(15)
Balance at May 31, 2013..................................
$1,007
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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
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Tabular disclosure of the change in unrecognized tax benefits.
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R24.xml
IDEA: 17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)
2.4.0.8 0024 - Disclosure - 17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED) true false false 1 false
false false From2012-06-01to2013-05-31 http://www.sec.gov/CIK 0001040470 duration 2012-06-01T00:00:00 2013-05-31T00:00:00 1 true
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<p style="font: 10pt Garamond,serif; margin: 0"><b>17. SELECTED QUARTERLY CONSOLIDATED FINANCIAL DATA (UNAUDITED)</b></p>
<p style="font: 10pt Garamond,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">The following tables (presented in thousands, except per share
data) sets forth selected unaudited condensed consolidated statements of operations data for each of the four quarters of the fiscal
years ended May 31, 2013 and 2012. The unaudited quarterly information has been prepared on the same basis as the annual information
presented elsewhere herein and, in the Company’s opinion, includes all adjustments (consisting only of normal recurring entries)
necessary for a fair statement of the information for the quarters presented. The operating results for any quarter are not necessarily
indicative of results for any future period and should be read in conjunction with the audited consolidated financial statements
of the Company’s and the notes thereto included elsewhere herein.</p>
<p style="font: 10pt Garamond,serif; margin: 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="7" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Three Months Ended</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="width: 52%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aug. 31,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Nov. 30,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Feb. 28,</font></td>
<td nowrap="nowrap" style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2013</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net sales..............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4,832 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 5,054 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,340 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,262 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Gross profit...........................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2,456 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 2,263 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$   765 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,292 </font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net loss...............................</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (296)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$  (811)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,458)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$  (854)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net loss per share basic and diluted...</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(0.03)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.09)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.16)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.08)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"> </td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="8" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Three Months Ended</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Aug. 31,</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Nov. 30,</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Feb. 29,</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">May 31,</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2011</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font: 9pt Courier New, Courier, Monospace; color: black">2012</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net sales....................................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$4,130 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 3,860 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 2,855 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" colspan="2" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black"> $4,676</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Gross profit.................................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$1,802 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,128 </font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$ 1,108 </font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right; vertical-align: bottom"><font style="font: 9pt Courier New, Courier, Monospace; color: black">$2,169</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net income (loss)............................</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace">$  124</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,373)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$(1,361)</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -9.65pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">
 $ (779)</font></td></tr>
<tr style="vertical-align: bottom">
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace; color: black">Net income (loss) per share basic and diluted.</font></td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font: 9pt Courier New, Courier, Monospace">$ 0.01</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.15)</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace">$ (0.15)</font></td>
<td nowrap="nowrap" colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 9pt Times New Roman, Times, Serif; padding-right: -9.65pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font: 9pt Courier New, Courier, Monospace"> $(0.09)</font></td></tr>
<tr>
<td style="width: 53%"> </td>
<td style="width: 11%"> </td>
<td style="width: 2%"> </td>
<td style="width: 10%"> </td>
<td style="width: 2%"> </td>
<td style="width: 10%"> </td>
<td style="width: 2%"> </td>
<td style="width: 1%"> </td>
<td style="width: 9%"> </td></tr>
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<p style="font: 9pt Courier New, Courier, Monospace; margin: 0"> </p>
<p style="font: 10pt Garamond,serif; margin: 0; text-indent: 0.5in">During the three months ended August 31, 2011 the Company sold
all of its shares of ESA for approximately $1.4 million resulting in a gain of approximately $1.0 million.</p>
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<td nowrap="nowrap" style="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="width: 20%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2013</font></td>
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<td nowrap="nowrap" style="width: 19%; border-top: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: center"><font style="font-family: Courier New, Courier, Monospace; color: black">2012</font></td></tr>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Raw materials and sub-assemblies.....</font></td>
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<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">$3,218</font></td></tr>
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<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line"><font style="font-family: Courier New, Courier, Monospace; color: black">Finished goods.......................</font></td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">2</font></td>
<td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td nowrap="nowrap" style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; layout-grid-mode: line; text-align: right"><font style="font-family: Courier New, Courier, Monospace; color: black">195</font></td></tr>
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xbrli:monetaryItemType
Balance Type:
credit
Period Type:
instant
EXCEL
71
Financial_Report.xls
IDEA: XBRL DOCUMENT
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