Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Feb. 28, 2013	May 31, 2012
ASSETS
Cash and cash equivalents	$ 1,381	$ 2,073	[1]
Accounts receivable, net of allowances for doubtful accounts of $24 and $39 at February 28, 2013 and May 31, 2012, respectively	1,570	2,588	[1]
Inventories	5,722	6,070	[1]
Prepaid expenses and other	205	197	[1]
Total current assets	8,878	10,928	[1]
Property and equipment, net	378	510	[1]
Other assets	159	175	[1]
Total assets	9,415	11,613	[1]
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	1,215	1,408	[1]
Accounts payable	1,517	1,507	[1]
Accrued expenses	1,554	1,385	[1]
Deferred revenue, short-term	238	555	[1]
Total current liabilities	4,524	4,855	[1]
Income tax payable	115	125	[1]
Deferred lease commitment	122	179	[1]
Deferred revenue, long-term	122	0	[1]
Total liabilities	4,883	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 February 28, 2013 and May 31, 2012, respectively	94	91	[1]
Additional paid-in capital	49,251	48,622	[1]
Accumulated other comprehensive income	2,469	2,458	[1]
Accumulated deficit	(47,261)	(44,695)	[1]
Total Aehr Test Systems shareholders' equity	4,553	6,476	[1]
Noncontrolling interest	(21)	(22)	[1]
Total Shareholders' equity	4,532	6,454	[1]
Total liabilities and shareholders' equity	$ 9,415	$ 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.