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REVENUE (Tables) | 9 Months Ended
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Feb. 28, 2022
REVENUE |
Disaggregation of revenue | The Company’s revenues by product category are as follows (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Type of good / service: |  |  |  |  |  |  |  |  |  |  |  |
Systems |  | $ | 7,172 |  |  | $ | 2,435 |  |  | $ | 14,805 |  |  | $ | 3,407 |
Contactors |  |  | 7,426 |  |  |  | 1,930 |  |  |  | 13,468 |  |  |  | 3,330 |
Services |  |  | 685 |  |  |  | 902 |  |  |  | 2,267 |  |  |  | 2,225 |
|  | $ | 15,283 |  |  | $ | 5,267 |  |  | $ | 30,540 |  |  | $ | 8,962 |
Product lines: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wafer-level |  | $ | 14,879 |  |  | $ | 4,993 |  |  | $ | 29,130 |  |  | $ | 7,804 |
Test During Burn-In |  |  | 404 |  |  |  | 274 |  |  |  | 1,410 |  |  |  | 1,158 |
|  | $ | 15,283 |  |  | $ | 5,267 |  |  | $ | 30,540 |  |  | $ | 8,962 |
The following presents information about the Company’s operations in different geographic areas. Net sales are based upon ship-to location (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Geographic region: |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 1,057 |  |  | $ | 1,113 |  |  | $ | 2,458 |  |  | $ | 3,124 |
Asia |  |  | 14,213 |  |  |  | 4,122 |  |  |  | 28,066 |  |  |  | 5,723 |
Europe |  |  | 13 |  |  |  | 32 |  |  |  | 16 |  |  |  | 115 |
|  | $ | 15,283 |  |  | $ | 5,267 |  |  | $ | 30,540 |  |  | $ | 8,962 |
With the exception of the amount of service contracts and extended warranties, the Company’s product category revenues are recognized at a point in time when control transfers to customers. The following presents revenue based on timing of recognition (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |
Products and services transferred at a point in time |  | $ | 14,932 |  |  | $ | 4,944 |  |  | $ | 29,492 |  |  | $ | 7,728 |
Services transferred over time |  |  | 351 |  |  |  | 323 |  |  |  | 1,048 |  |  |  | 1,234 |
|  | $ | 15,283 |  |  | $ | 5,267 |  |  | $ | 30,540 |  |  | $ | 8,962 |

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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 http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045 + Details
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- References No definition available. + Details
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