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Condensed Consolidated Balance Sheets (Unaudited) (USD $)
In Thousands, unless otherwise specified
Aug. 31, 2014
May 31, 2014
ASSETS    
Cash and cash equivalents $ 2,075 $ 1,809 [1]
Accounts receivable, net 2,098 3,390 [1]
Inventories 6,304 6,148 [1]
Prepaid expenses and other 351 326 [1]
Total current assets 10,828 11,673 [1]
Property and equipment, net 492 474 [1]
Other assets 95 78 [1]
Total assets 11,415 12,225 [1]
LIABILITIES AND SHAREHOLDERS' EQUITY    
Line of credit 1,000 777 [1]
Accounts payable 1,586 1,892 [1]
Accrued expenses 1,435 1,390 [1]
Customer deposits and deferred revenue, short-term 761 1,058 [1]
Total current liabilities 4,782 5,117 [1]
Income taxes payable 8 71 [1]
Deferred rent, net of current portion 0 8 [1]
Total liabilities 4,790 5,196 [1]
Aehr Test Systems shareholders' equity:    
Common stock, $0.01 par value: Authorized: 75,000: Issued and outstanding: 11,498 shares and 11,203 shares at August 31, 2014 and May 31, 2014, respectively 115 112 [1]
Additional paid-in capital 52,678 52,142 [1]
Accumulated other comprehensive income 2,451 2,488 [1]
Accumulated deficit (48,599) (47,692) [1]
Total Aehr Test Systems shareholders' equity 6,645 7,050 [1]
Noncontrolling interest (20) (21) [1]
Total Shareholders' equity 6,625 7,029 [1]
Total liabilities and shareholders' equity $ 11,415 $ 12,225 [1]
[1] The condensed consolidated balance sheet at May 31, 2014 has been derived from the audited consolidated financial statements at that date.