Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	May 31, 2014	May 31, 2013
ASSETS
Cash and cash equivalents	$ 1,809	$ 2,324
Accounts receivable, net	3,390	2,632
Inventories	6,148	5,369
Prepaid expenses and other	326	276
Total current assets	11,673	10,601
Property and equipment, net	474	301
Other assets	78	73
Total assets	12,225	10,975
LIABILITIES AND SHAREHOLDERS' EQUITY
Line of credit	777	1,101
Accounts payable	1,892	1,188
Accrued expenses	1,390	1,440
Customer deposits and deferred revenue, short-term	1,058	1,972
Total current liabilities	5,117	5,701
Income tax payable	71	109
Deferred rent, net of current portion	8	103
Deferred revenue, long-term	0	68
Total liabilities	5,196	5,981
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: 11,203 shares and 10,599 shares at May 31, 2014 and 2013, respectively	112	106
Additional paid-in capital	52,142	50,580
Accumulated other comprehensive income	2,488	2,442
Accumulated deficit	(47,692)	(48,114)
Total Aehr Test Systems shareholders' equity	7,050	5,014
Noncontrolling interest	(21)	(20)
Total Shareholders' equity	7,029	4,994
Total liabilities and shareholders' equity	$ 12,225	$ 10,975