Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Axis]
$1.09-$1.28
$1.64-$2.06
$2.10-$2.81
$3.46-$3.93
$1.09-$3.93
Fair Value, Hierarchy [Axis]
Level 1
Level 2
Level 3
Statement, Business Segments [Axis]
US
Asia
Europe
Income Statement Location [Axis]
Cost of Sales
Selling, General and Administrative
Research and Development
Award Type [Axis]
Stock Options
Employee Stock Ownership Plan (ESOP) Name [Axis]
Employee Stock Purchase Plan
Restricted Stock Units
Outstanding Options Stock Option Transactions
Stock Option and RSU Transactions
2016 Equity Incentive Plan
Convertible Notes
Concentration Risk By Type [Axis]
Five Largest Customers
Customer A
Customer B
Customer C
Product and Service [Axis]
Systems
Contactors
Services
Customer D
Wafer-level
Test During Burn-In
Geographical [Axis]
Timing of Transfer of Good or Service [Axis]
Products and services transferred at a point in time
Services transferred over time
Equity Components [Axis]
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Income
Accumulated Deficit
Total Aehr Test Shareholders' Equity
Noncontrolling Interest
Asset Class [Axis]
Money Market Funds
Range [Axis]
Minimum
Maximum
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's Reporting Status Current?
Entity Filer Category
Entity Emerging Growth Company
Entity Small Business
Entity Shell Company
Entity Common Stock, Shares Outstanding
Document Fiscal Period Focus
Document Fiscal Year Focus
Condensed Consolidated Balance Sheets
ASSETS
Cash and cash equivalents
Accounts receivable, net
Inventories
Prepaid expenses and other current assets
Total current assets
Property and equipment, net
Operating lease right-of-use assets
Other assets
Total assets
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts payable
Accrued expenses
Operating lease liabilities, short-term
Customer deposits and deferred revenue, short-term
Total current liabilities
Operating lease liabilities, long-term
Deferred rent
Deferred revenue, long -term
Total liabilities
Aehr Test Systems shareholders' equity:
Common stock, $0.01 par value: Authorized: 75,000 shares; Issued and outstanding: 22,914 shares and 22,669 shares at November 30, 2019 and May 31, 2019, 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]
Common stock, par value per share (in dollars per share)
Common stock, shares authorized (in thousands)
Common stock, shares issued (in thousands)
Common stock, shares outstanding (in thousands)
Income Statement [Abstract]
Net sales
Cost of sales
Gross profit
Operating expenses:
Selling, general and administrative
Research and development
Total operating expenses
Income (loss) from operations
Interest income (expense), net
Other income, net
Income (loss) before income tax expense
Income tax expense
Net income (loss)
Less: Net income attributable to the noncontrolling interest
Net income (loss) attributable to Aehr Test Systems common shareholders
Net income (loss) per share basic
Net income (loss) per share diluted
Shares used in per share calculations: basic (in thousands)
Shares used in per share calculations: diluted (in thousands)
Statement of Comprehensive Income [Abstract]
Other comprehensive income (loss), net of tax:
Net change in cumulative translation adjustments
Total comprehensive income (loss)
Less: Comprehensive income attributable to the noncontrolling interest
Comprehensive income (loss), attributable to Aehr Test Systems common shareholders
Statement [Table]
Statement [Line Items]
Beginning balance, shares (in thousands)
Beginning balance, amount
Issuance of common stock under employee plans, shares (in thousands)
Issuance of common stock under employee plans, amount
Stock-based compensation
Net (loss) income
Foreign currency translation adjustment
Ending balance, shares (in thousands)
Ending balance, amount
Statement of Cash Flows [Abstract]
Cash flows from operating activities:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense
Recovery of doubtful accounts
Depreciation and amortization
Changes in operating assets and liabilities:
Accounts receivable
Inventories
Prepaid expenses and other assets
Accounts payable
Accrued expenses
Customer deposits and deferred revenue
Deferred rent
Income taxes payable
Net cash used in operating activities
Cash flows from investing activities:
Purchases of property and equipment
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from issuance of common stock under employee plans, net of taxes paid related to share settlement of equity awards
Net cash provided by financing activities
Effect of exchange rates on cash and cash equivalents
Net decrease in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash, beginning of period
Cash, cash equivalents and restricted cash, end of period
Supplemental disclosure of non-cash flow information:
Transfers of property and equipment to inventories
Accounting Policies [Abstract]
1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCCOUNTING POLICIES
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
2. RECENT ACCOUNTING PRONOUNCEMENTS
Revenue from Contract with Customer [Abstract]
3. REVENUE
Earnings Per Share [Abstract]
4. EARNINGS PER SHARE
Fair Value Disclosures [Abstract]
5. FAIR VALUE OF FINANCIAL INSTRUMENTS
Accounts Receivable, after Allowance for Credit Loss, Current [Abstract]
6. ACCOUNTS RECEIVABLE, NET
Inventory Disclosure [Abstract]
7. INVENTORIES
Product Warranties Disclosures [Abstract]
8. PRODUCT WARRANTIES
Customer Deposits And Deferred Revenue Short-term
9. CUSTOMER DEPOSITS AND DEFERRED REVENUE, SHORT-TERM
Income Tax Disclosure [Abstract]
10. INCOME TAXES
Leases [Abstract]
11. LEASES
Share-based Payment Arrangement [Abstract]
12. STOCK-BASED COMPENSATION
Segment Reporting [Abstract]
13. SEGMENT INFORMATION
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCCOUNTING POLICIES
PRINCIPLES OF CONSOLIDATION
ACCOUNTING ESTIMATES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
RECENT ACCOUNTING PRONOUNCEMENTS
Disaggregation of revenue
Earnings per share
Fair value by hierarchy
Inventories
Liability for product warranties
Customer deposits and deferred revenue
Supplemental cash flow information related to leases
Future minimum lease payments under operating leases
Compensation costs related to the Company's stock-based compensation
Fair value assumptions for option valuation model
Stock option and RSU transactions
Stock option transactions
Options outstanding
Company's operations in different geographic areas
Net sales
Contract liabilities
Recognition of contract liabilities
Remaining performance obligations
Remaining performance obligation revenue recognition
Numerator: Net income (loss)
Denominator for basic net income (loss) per share: Weighted average shares outstanding (in thousands)
Shares used in basic net income (loss) per share calculation (in thousands)
Effect of dilutive securities (in thousands)
Denominator for diluted net income (loss) per share (in thousands)
Basic net income (loss) per share
Diluted net income (loss) per share
Options not included in the computation of diluted net income (loss) per share (in thousands)
Fair Value Hierarchy and NAV [Axis]
Assets
Investment securities
Restricted cash representing a security deposit
Financial liabilities at fair value
Transfers between Level 1 and Level 2 fair value measurements
Allowance for doubtful accounts customer trade receivables
Inventory, Net [Abstract]
Raw materials and sub-assemblies
Work in process
Finished goods
Inventory
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at the beginning of the period
Accruals for warranties issued during the period
Consumption of reserves
Balance at the end of the period
Product warranties disclosures
Customer deposits
Deferred revenue
Total
Cash paid for amounts included in measurement of operating lease liabilities:
Operating cash flows from operating leases
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2020 (excluding the first six months of 2020)
2021
2022
2023
2024
Thereafter
Total future minimum operating lease payments
Less: imputed interest
Present value of operating lease liabilities
Statistical Measurement [Axis]
Operating lease term
Operating lease, weighted-average remaining lease term
Operating lease, weighted-average discount rate
Operating lease, cost
Stock-based compensation in the form of employee stock options, RSUs and ESPP purchase rights, included in:
Total stock-based compensation
Expected term (in years)
Volatility
Expected dividend
Risk-free interest rate
Estimated forfeiture rate
Weighted average grant date fair value
Available shares, beginning (in thousands)
Options reserved (in thousands)
Options granted (in thousands)
Options cancelled (in thousands)
Options expired (in thousands)
Available shares, ending (in thousands)
Options outstanding, beginning (in thousands)
Options granted (in thousands)
Options cancelled (in thousands)
Options exercised (in thousand)
Options outstanding, ending (in thousands)
Weighted average exercise price outstanding, beginning
Weighted average exercise price granted
Weighted average exercise price cancelled
Weighted average exercise price exercised
Weighted average exercise price outstanding, ending
Aggregate intrinsic value, beginning balance
Aggregate intrinsic value, ending balance
Options fully vested and expected to vest, ending (in thousands)
Weighted average exercise price for options fully vested and expected to vest, ending
Aggregate intrinsic value for options fully vested and expected to vest, ending
Exercise Price Range [Axis]
Weighted average remaining contractual life (years) options outstanding
Options exercisable shares, ending (in thousands)
Weighted average remaining contractual life (years) options exercisable
Weighted average exercise price for options exercisable, ending
Aggregate intrinsic value for options exercisable
Stock-based compensation costs capitalized as part of inventory
Stock-based compensation expense related to stock options and RSUs
Unrecognized stock-based compensation
Estimated forfeitures of unvested stock based awards, amount
Weighted average period for recognition of costs
Stock-based compensation related to the ESPP
Compensation cost related to purchase rights under the ESPP but not yet recognized
ESPP purchase right granted (in thousands)
ESPP shares issued (in thousands)
ESPP shares available for issuance (in thousands)
Intrinsic value of options exercised
Weighted average remaining contractual life of the options exercisable and expected to be exercisable
Restricted Stock Units granted (in thousands)
Market value on the date of the grant
Restricted Stock Units vested (in thousands)
Restricted Stock Units unvested (in thousands)
Restricted Stock Units unvested intrinsic value
Segments [Axis]
Concentration Risk Type [Axis]
Customers accounted for 10% or more of total revenues
Assets, Current
Assets [Default Label]
Liabilities, Current
Liabilities
Stockholders' Equity Attributable to Parent
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Liabilities and Equity
Gross Profit
Operating Expenses
Operating Income (Loss)
Interest Expense
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest
Income Tax Expense (Benefit)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest
Comprehensive Income (Loss), Net of Tax, Attributable to Parent
Shares, Issued
Increase (Decrease) in Accounts Receivable
Increase (Decrease) in Inventories
Increase (Decrease) in Prepaid Expense
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Accrued Liabilities
Increase (Decrease) in Other Deferred Liability
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, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents
Schedule of Inventory, Current [Table Text Block]
CustomerDepositsAndDeferredRevenueShortTermTableTextBlock
Revenue from Contract with Customer, Excluding Assessed Tax
Standard and Extended Product Warranty Accrual
Standard and Extended Product Warranty Accrual, Decrease for Payments
CustomerDepositsAndDeferredRevenue
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, Expirations in Period
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period
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, Outstanding, Intrinsic Value
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, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price
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