3. EARNINGS PER SHARE (Tables)

6 Months Ended

Nov. 30, 2013

Earnings Per Share

EARNINGS PER SHARE

The following table presents the computation of basic and diluted net income (loss) per share attributable to Aehr Test Systems common shareholders (in thousands, except per share data):

	Three Months Ended					Six Months Ended
	November 30,					November 30,
	2013		2012			2013			2012
Numerator: Net income (loss)	$	137	$	(811	)	$	(29	)	$	(1,107	)
Denominator for basic net income (loss) per share:
Weighted-average shares outstanding		10,806		9,300			10,721			9,233
Shares used in basic net income (loss) per share calculation		10,806		9,300			10,721			9,233
Effect of dilutive securities		1,033		--			--			--
Denominator for diluted net income (loss) per share		11,839		9,300			10,721			9,233
Basic net income (loss) per share	$	0.01	$	(0.09	)	$	(0.00	)	$	(0.12	)
Diluted net income (loss) per share	$	0.01	$	(0.09	)	$	(0.00	)	$	(0.12	)