Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	May 31, 2013	May 31, 2012
ASSETS
Cash and cash equivalents	$ 2,324	$ 2,073
Accounts receivable, net	2,632	2,588
Inventories	5,369	6,070
Prepaid expenses and other	197	197
Total current assets	10,522	10,928
Property and equipment, net	301	510
Other assets	152	175
Total assets	10,975	11,613
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	1,101	1,408
Accounts payable	1,188	1,507
Accrued expenses	1,440	1,385
Customer deposits and deferred revenue, short-term	1,972	508
Total current liabilities	5,701	4,808
Income tax payable	109	125
Deferred lease commitment, net of current portion	103	179
Deferred revenue, long-term	68	47
Total liabilities	5,981	5,159
Aehr Test Systems shareholders' equity:
Preferred stock, $0.01 par value: Authorized: 10,000 shares; Issued and outstanding: none	0	0
Common stock, $0.01 par value: Authorized: 75,000 shares; Issued and outstanding: 10,599 shares and 9,135 shares at May 31, 2013 and 2012, respectively	106	91
Additional paid-in capital	50,580	48,622
Accumulated other comprehensive income	2,442	2,458
Accumulated deficit	(48,114)	(44,695)
Total Aehr Test Systems shareholders' equity	5,014	6,476
Noncontrolling interest	(20)	(22)
Total Shareholders' equity	4,994	6,454
Total liabilities and shareholders' equity	$ 10,975	$ 11,613