Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Aug. 31, 2012	May 31, 2012
ASSETS
Cash and cash equivalents	$ 1,901	$ 2,073	[1]
Accounts receivable, net of allowances for doubtful accounts of $38 and $39 at August 31, 2012 and May 31, 2012, respectively	2,558	2,588	[1]
Inventories	6,710	6,070	[1]
Prepaid expenses and other	326	197	[1]
Total current assets	11,495	10,928	[1]
Property and equipment, net	439	510	[1]
Other assets	174	175	[1]
Total assets	12,108	11,613	[1]
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	1,452	1,408	[1]
Accounts payable	2,001	1,507	[1]
Accrued expenses	1,580	1,385	[1]
Deferred revenue	393	555	[1]
Total current liabilities	5,426	4,855	[1]
Income tax payable	112	125	[1]
Deferred lease commitment	161	179	[1]
Total liabilities	5,699	5,159	[1]
Aehr Test System shareholders' equity:
Common stock, $0.01 par value per share: Issued and outstanding: 9,236 shares and 9,135 shares at August 31, 2012 and May 31, 2012, respectively	92	91	[1]
Additional paid-in capital	48,857	48,622	[1]
Accumulated other comprehensive income	2,473	2,458	[1]
Accumulated deficit	(44,991)	(44,695)	[1]
Total Aehr Test Systems shareholders' equity	6,431	6,476
Noncontrolling interest	(22)	(22)	[1]
Total Shareholders' equity	6,409	6,454
Total liabilities and shareholders' equity	$ 12,108	$ 11,613	[1]

[1] The condensed consolidated balance sheet at May 31, 2012 has been derived from the audited consolidated financial statements at that date.