Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Nov. 30, 2012	May 31, 2012
ASSETS
Cash and cash equivalents	$ 1,192	$ 2,073	[1]
Accounts receivable, net of allowances for doubtful accounts of $44 and $39 at November 30, 2012 and May 31, 2012, respectively	2,899	2,588	[1]
Inventories	6,444	6,070	[1]
Prepaid expenses and other	390	197	[1]
Total current assets	10,925	10,928	[1]
Property and equipment, net	358	510	[1]
Other assets	169	175	[1]
Total assets	11,452	11,613	[1]
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	1,685	1,408	[1]
Accounts payable	1,461	1,507	[1]
Accrued expenses	1,611	1,385	[1]
Deferred revenue	594	555	[1]
Total current liabilities	5,351	4,855	[1]
Income tax payable	114	125	[1]
Deferred lease commitment	142	179	[1]
Total liabilities	5,607	5,159	[1]
Aehr Test System shareholders' equity:
Common stock, $0.01 par value per share: Issued and outstanding: 9,363 shares and 9,135 shares at November 30, 2012 and May 31, 2012, respectively	94	91	[1]
Additional paid-in capital	49,093	48,622	[1]
Accumulated other comprehensive income	2,482	2,458	[1]
Accumulated deficit	(45,802)	(44,695)	[1]
Total Aehr Test Systems shareholders' equity	5,867	6,476	[1]
Noncontrolling interest	(22)	(22)	[1]
Total Shareholders' equity	5,845	6,454	[1]
Total liabilities and shareholders' equity	$ 11,452	$ 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.