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EARNINGS PER SHARE (EPS) (Tables) | 12 Months Ended
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May 31, 2022
EARNINGS PER SHARE (EPS) |
Earnings per share | The following table presents the computation of basic and diluted net income (loss) per share attributable to Aehr Test Systems common shareholders (in thousands, except per share data):
|  | Year Ended May 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Numerator: Net income (loss) |  | $ | 9,450 |  |  | $ | (2,027 | ) |  | $ | (2,802 | )
Denominator for basic net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 26,014 |  |  |  | 23,457 |  |  |  | 22,882 |
Shares used in basic net income (loss) per share calculation |  |  | 26,014 |  |  |  | 23,457 |  |  |  | 22,882 |
Effect of dilutive securities |  |  | 1,760 |  |  |  | -- |  |  |  | -- |
Denominator for diluted net income (loss) per share |  |  | 27,774 |  |  |  | 23,457 |  |  |  | 22,882 |
Basic net income (loss) per share |  | $ | 0.36 |  |  | $ | (0.09 | ) |  | $ | (0.12 | )
Diluted net income (loss) per share |  | $ | 0.34 |  |  | $ | (0.09 | ) |  | $ | (0.12 | )

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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