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REVENUE (Tables) | 9 Months Ended
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Feb. 28, 2023
REVENUE |
Disaggregation of revenue | The Company’s net sales by product category are as follows (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Type of good / service: |  |  |  |  |  |  |  |  |  |  |  |
Systems |  | $ | 9,821 |  |  | $ | 7,172 |  |  | $ | 26,315 |  |  | $ | 14,805 |
Contactors |  |  | 6,299 |  |  |  | 7,426 |  |  |  | 13,400 |  |  |  | 13,468 |
Services |  |  | 1,086 |  |  |  | 685 |  |  |  | 2,977 |  |  |  | 2,267 |
|  | $ | 17,206 |  |  | $ | 15,283 |  |  | $ | 42,692 |  |  | $ | 30,540 |
Product lines: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wafer-level |  | $ | 16,810 |  |  | $ | 14,879 |  |  | $ | 41,532 |  |  | $ | 29,130 |
Test During Burn-In |  |  | 396 |  |  |  | 404 |  |  |  | 1,160 |  |  |  | 1,410 |
|  | $ | 17,206 |  |  | $ | 15,283 |  |  | $ | 42,692 |  |  | $ | 30,540 |
The following presents information about the Company’s net sales in different geographic areas. Net sales are based upon ship-to location (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Geographic region: |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 2,343 |  |  | $ | 1,057 |  |  | $ | 7,761 |  |  | $ | 2,458 |
Asia |  |  | 14,849 |  |  |  | 14,213 |  |  |  | 34,873 |  |  |  | 28,066 |
Europe |  |  | 14 |  |  |  | 13 |  |  |  | 58 |  |  |  | 16 |
|  | $ | 17,206 |  |  | $ | 15,283 |  |  | $ | 42,692 |  |  | $ | 30,540 |
With the exception of the amount of service contracts and extended warranties, the Company’s product net sales are recognized at a point in time when control transfers to the customer. The following presents net sales based on timing of recognition (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |
Products and services transferred at a point in time |  | $ | 16,863 |  |  | $ | 14,932 |  |  | $ | 41,523 |  |  | $ | 29,492 |
Services transferred over time |  |  | 343 |  |  |  | 351 |  |  |  | 1,169 |  |  |  | 1,048 |
|  | $ | 17,206 |  |  | $ | 15,283 |  |  | $ | 42,692 |  |  | $ | 30,540 |

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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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- References No definition available. + Details
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