XML 41 R28.htm IDEA: XBRL DOCUMENT
v3.24.2

BALANCE SHEET INFORMATION (Tables) | 12 Months Ended
--- | ---
May 31, 2024
BALANCE SHEET INFORMATION |
Inventories |
|  | May 31, |
(In thousands) |  | 2024 |  |  | 2023 |
Raw materials and sub-assemblies |  | $ | 22,410 |  |  | $ | 15,953 |
Work in process |  |  | 13,593 |  |  |  | 5,764 |
Finished goods |  |  | 1,467 |  |  |  | 2,191 |
|  | $ | 37,470 |  |  | $ | 23,908 |
Property and equipment, net |
|  | May 31, |
(In thousands) |  | 2024 |  |  | 2023 |
Leasehold improvements |  | $ | 1,588 |  |  | $ | 1,310 |
Machinery and equipment |  |  | 4,528 |  |  |  | 5,445 |
Test equipment |  |  | 1,928 |  |  |  | 2,998 |
Furniture and fixtures |  |  | 175 |  |  |  | 706 |
|  |  | 8,219 |  |  |  | 10,459 |
Less: accumulated depreciation and amortization |  |  | (4,966 | ) |  |  | (7,700 | )
|  | $ | 3,253 |  |  | $ | 2,759 |
Accrued expenses |
|  | May 31, |
(In thousands) |  | 2024 |  |  | 2023 |
Commissions and bonuses |  | $ | 1,290 |  |  | $ | 1,728 |
Payroll related |  |  | 1,202 |  |  |  | 1,491 |
Professional services |  |  | 503 |  |  |  | 520 |
Other |  |  | 371 |  |  |  | 404 |
|  | $ | 3,366 |  |  | $ | 4,143 |
Warranty reserve |
|  | May 31, |
(In thousands) |  | 2024 |  |  | 2023 |
Balance at the beginning of the period |  | $ | 267 |  |  | $ | 410 |
Accruals for warranties issued during the period |  |  | 511 |  |  |  | 420 |
Adjustments to previously existing warranty accruals |  |  | - |  |  |  | 61 |
Consumption of reserves |  |  | (544 | ) |  |  | (624 | )
Balance at the end of the period |  | $ | 234 |  |  | $ | 267 |
Customer deposits and deferred revenue, short-term |
|  | May 31, |
(In thousands) |  | 2024 |  |  | 2023 |
Customer deposits |  | $ | 1,248 |  |  | $ | 2,690 |
Deferred revenue |  |  | 97 |  |  |  | 132 |
|  | $ | 1,345 |  |  | $ | 2,822 |

X
- References No definition available. + Details
Name: | aehr_CustomerDepositsAndDeferredRevenueTableTextBlock
Namespace Prefix: | aehr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | aehr_ScheduleOfWarrantyReserveTableTextBlock
Namespace Prefix: | aehr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BalanceSheetRelatedDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration