7. SEGMENT INFORMATION

3 Months Ended

Aug. 31, 2014

Segment Reporting [Abstract]

7. SEGMENT INFORMATION

7.  SEGMENT INFORMATION

The Company operates in one reportable segment: the design, manufacture and marketing of advanced test and burn-in products to the semiconductor manufacturing industry.

The following presents information about the Company’s operations in different geographic areas.  Net sales are based upon ship-to location (in thousands).

	United
	States		Asia		Europe		Total
Three months ended August 31, 2014:
Net sales	$	1,663	$	1,086	$	809	$	3,558
Property and equipment, net		435		40		17		492
Three months ended August 31, 2013:
Net sales	$	1,338	$	2,316	$	98	$	3,752
Property and equipment, net		202		44		--		246

The Company’s Japanese and German subsidiaries primarily comprise the foreign operations.  Substantially all of the sales of the subsidiaries are made to unaffiliated Japanese or European customers.  Net sales from outside the United States include those of Aehr Test Systems Japan K.K. and Aehr Test Systems GmbH.

Sales to the Company’s five largest customers accounted for approximately 95% of its net sales in both the three months ended August 31, 2014 and 2013.  Four customers accounted for approximately 35%, 22%, 22% and 10% of the Company’s net sales in the three months ended August 31, 2014. Two customers accounted for approximately 64% and 27% of the Company’s net sales in the three months ended August 31, 2013.  No other customers represented more than 10% of the Company's net sales for either of the three months ended August 31, 2014 and 2013.