7. SEGMENT INFORMATION

9 Months Ended

Feb. 29, 2016

Segment Reporting [Abstract]

7. SEGMENT INFORMATION

7.  SEGMENT INFORMATION

    The Company operates in one reportable segment: the design, manufacture and marketing of advanced test and burn-in products to the semiconductor manufacturing industry.

    The following presents information about the Company’s operations in different geographic areas.  Net sales are based upon ship-to location (in thousands).

	United
	States		Asia		Europe		Total
Three months ended February 29, 2016:
Net sales	$	1,235	$	380	$	62	$	1,677
Property and equipment, net		1,200		38		13		1,251
Nine months ended February 29, 2016:
Net sales	$	2,460	$	9,529	$	941	$	12,930
Property and equipment, net		1,200		38		13		1,251
Three months ended February 28, 2015:
Net sales	$	684	$	979	$	364	$	2,027
Property and equipment, net		455		35		12		502
Nine months ended February 28, 2015:
Net sales	$	3,054	$	3,845	$	1,301	$	8,200
Property and equipment, net		455		35		12		502

    The Company’s Japanese and German subsidiaries primarily comprise the foreign operations.  Substantially all of the sales of the subsidiaries are made to unaffiliated Japanese or European customers.  Net sales from outside the United States include those of Aehr Test Systems Japan K.K. and Aehr Test Systems GmbH.

    Sales to the Company’s five largest customers accounted for approximately 93% and 94% of its net sales in the three and nine months ended February 29, 2016, respectively.  Two customers accounted for approximately 45% and 37% of the Company’s net sales in the three months ended February 29, 2016. Two customers accounted for approximately 48% and 29% of the Company’s net sales in the nine months ended February 29, 2016.  Sales to the Company’s five largest customers accounted for approximately 82% and 87% of its net sales in the three and nine months ended February 28, 2015, respectively.  One customer accounted for approximately 60% of the Company’s net sales in the three months ended February 28, 2015.  Three customers accounted for approximately 47%, 12% and 10% of the Company’s net sales in the nine months ended February 28, 2015. No other customers represented more than 10% of the Company’s net sales for either fiscal 2016 or fiscal 2015.