7. SEGMENT INFORMATION

9 Months Ended

Feb. 28, 2013

Segment Information

Segment Information

7. SEGMENT INFORMATION

The Company operates in one reportable segment: the design, manufacture and marketing of advanced test and burn-in products to the semiconductor manufacturing industry.

The following presents information about the Company’s operations in different geographic areas. Net sales are based upon ship-to location.

		United
	(in thousands)	States	Asia	Europe	Total
Three months ended February 28, 2013:
	Net sales	$ 2,100	$1,188	$52	$3,340
	Property and equipment, net	321	57	--	378
Nine months ended February 28, 2013:
	Net sales	$6,095	$6,546	$585	$13,226
	Property and equipment, net	321	57	--	378
Three months ended February 29, 2012:
	Net sales	$2,184	$151	$520	$2,855
	Property and equipment, net	517	66	4	587
Nine months ended February 29, 2012:
	Net sales	$7,076	$2,338	$1,431	$10,845
	Property and equipment, net	517	66	4	587

The Company’s foreign operations are primarily those of its Japanese and German subsidiaries. Substantially all of the sales of the subsidiaries are made to unaffiliated Japanese or European customers. Net sales from outside the United States include those of Aehr Test Systems Japan K.K. and Aehr Test Systems GmbH.

Sales to the Company’s five largest customers accounted for approximately 98% and 80% of its net sales in the three and nine months ended February 28, 2013, respectively. Three customers accounted for approximately 40%, 37%, and 16% of the Company’s net sales in the three months ended February 28, 2013. Three customers accounted for approximately 30%, 27% and 11% of the Company’s net sales in the nine months ended February 28, 2013. Sales to the Company’s five largest customers accounted for approximately 98% and 86% of its net sales in the three and nine months ended February 29, 2012, respectively. Three customers accounted for approximately 59%, 17% and 17% of the Company’s net sales in the three months ended February 29, 2012. Three customers accounted for approximately 38%, 25% and 10% of the Company’s net sales in the nine months ended February 29, 2012. No other customers represented more than 10% of the Company’s net sales for either fiscal 2013 or fiscal 2012.