Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Aug. 31, 2013	May 31, 2013
ASSETS
Cash and cash equivalents	$ 2,435	$ 2,324	[1]
Accounts receivable, net of allowances for doubtful accounts of $46 and $39 at August 31, 2013 and May 31, 2013, respectively	2,860	2,632	[1]
Inventories	5,369	5,369	[1]
Prepaid expenses and other	456	197	[1]
Total current assets	11,120	10,522	[1]
Property and equipment, net	246	301	[1]
Other assets	78	152	[1]
Total assets	11,444	10,975	[1]
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	947	1,101	[1]
Accounts payable	1,403	1,188	[1]
Accrued expenses	1,437	1,440	[1]
Customer deposits and deferred revenue, short-term	2,413	1,972	[1]
Total current liabilities	6,200	5,701	[1]
Income tax payable	76	109	[1]
Deferred lease commitment	80	103	[1]
Deferred revenue, long-term	36	68	[1]
Total liabilities	6,392	5,981	[1]
Aehr Test System shareholders' equity:
Common stock, $0.01 par value per share: Issued and outstanding: 10,668 shares and 10,599 shares at August 31, 2013 and May 31, 2013, respectively	107	106	[1]
Additional paid-in capital	50,781	50,580	[1]
Accumulated other comprehensive income	2,465	2,442	[1]
Accumulated deficit	(48,280)	(48,114)	[1]
Total Aehr Test Systems shareholders' equity	5,073	5,014	[1]
Noncontrolling interest	(21)	(20)	[1]
Total shareholders' equity	5,052	4,994	[1]
Total liabilities and shareholders' equity	$ 11,444	$ 10,975	[1]

[1] The condensed consolidated balance sheet at May 31, 2013 has been derived from the audited consolidated financial statements at that date.