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REVENUE (Tables) | 12 Months Ended
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May 31, 2022
REVENUE |
Disaggregation of revenue | The Company’s revenues by product category are as follows (in thousands):
|  | Year Ended May 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Type of good / service: |  |  |  |  |  |  |  |  |
Systems |  | $ | 25,224 |  |  | $ | 7,250 |  |  | $ | 8,099 |
Contactors |  |  | 22,647 |  |  |  | 5,837 |  |  |  | 10,784 |
Services |  |  | 2,958 |  |  |  | 3,513 |  |  |  | 3,408 |
|  | $ | 50,829 |  |  | $ | 16,600 |  |  | $ | 22,291 |
Product lines: |  |  |  |  |  |  |  |  |  |  |  |
Wafer-level |  | $ | 48,926 |  |  | $ | 15,004 |  |  | $ | 19,768 |
Test During Burn-In |  |  | 1,903 |  |  |  | 1,596 |  |  |  | 2,523 |
|  | $ | 50,829 |  |  | $ | 16,600 |  |  | $ | 22,291 |
The following presents information about the Company’s operations in different geographic areas. Net sales are based upon ship-to location (in thousands):
|  | Year Ended May 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Geographic region: |  |  |  |  |  |  |  |  |
United States |  | $ | 5,110 |  |  | $ | 5,386 |  |  | $ | 13,544 |
Asia |  |  | 45,700 |  |  |  | 11,074 |  |  |  | 7,556 |
Europe |  |  | 19 |  |  |  | 140 |  |  |  | 1,191 |
|  | $ | 50,829 |  |  | $ | 16,600 |  |  | $ | 22,291 |
With the exception of the amount of service contracts and extended warranties, the Company’s product category revenues are recognized at point in time when control transfers to customers. The following presents revenue based on timing of recognition (in thousands):
|  | Year Ended May 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Timing of revenue recognition (in thousands): |  |  |  |  |  |
Products and services transferred at a point in time |  | $ | 49,441 |  |  | $ | 15,009 |  |  | $ | 19,948 |
Services transferred over time |  |  | 1,388 |  |  |  | 1,591 |  |  |  | 2,343 |
|  | $ | 50,829 |  |  | $ | 16,600 |  |  | $ | 22,291 |

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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