Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Nov. 30, 2013	May 31, 2013
ASSETS
Cash and cash equivalents	$ 2,494	$ 2,324	[1]
Accounts receivable, net	2,735	2,632	[1]
Inventories	5,650	5,369	[1]
Prepaid expenses and other	420	276	[1]
Total current assets	11,299	10,601	[1]
Property and equipment, net	249	301	[1]
Other assets	78	73	[1]
Total assets	11,626	10,975	[1]
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	476	1,101	[1]
Accounts payable	1,892	1,188	[1]
Accrued expenses	1,245	1,440	[1]
Customer deposits and deferred revenue, short-term	2,038	1,972	[1]
Total current liabilities	5,651	5,701	[1]
Income tax payable	76	109	[1]
Deferred lease commitment	56	103	[1]
Deferred revenue, long-term	20	68	[1]
Total liabilities	5,803	5,981	[1]
Aehr Test System shareholders' equity:
Common stock, $0.01 par value per share: Authorized: 75,000 shares; Issued and outstanding: 10,934 shares and 10,599 shares at November 30, 2013 and May 31, 2013, respectively	109	106	[1]
Additional paid-in capital	51,390	50,580	[1]
Accumulated other comprehensive income	2,488	2,442	[1]
Accumulated deficit	(48,143)	(48,114)	[1]
Total Aehr Test Systems shareholders' equity	5,844	5,014	[1]
Noncontrolling interest	(21)	(20)	[1]
Total shareholders' equity	5,823	4,994	[1]
Total liabilities and shareholders' equity	$ 11,626	$ 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.