7. SEGMENT INFORMATION

6 Months Ended

Nov. 30, 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 November 30, 2014:
Net sales	$	707	$	1,780	$	128	$	2,615
Property and equipment, net		488		35		15		538
Six months ended November 30, 2014:
Net sales	$	2,370	$	2,866	$	937	$	6,173
Property and equipment, net		488		35		15		538
Three months ended November 30, 2013:
Net sales	$	2,881	$	1,608	$	461	$	4,950
Property and equipment, net		206		42		1		249
Six months ended November 30, 2013:
Net sales	$	4,219	$	3,924	$	559	$	8,702
Property and equipment, net		206		42		1		249

     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 94% and 91% of its net sales in the three and six months ended November 30, 2014, respectively.  Three customers accounted for approximately 53%, 23% and 13% of the Company’s net sales in the three months ended November 30, 2014. Five customers accounted for approximately 43%, 14%, 13%, 12% and 10% of the Company’s net sales in the six months ended November 30, 2014.  Sales to the Company’s five largest customers accounted for approximately 96% and 95% of its net sales in the three and six months ended November 30, 2013, respectively.  Two customers accounted for approximately 43% each of the Company’s net sales in the three months ended November 30, 2013.  Two customers accounted for approximately 52% and 36% of the Company’s net sales in the six months ended November 30, 2013.  No other customers represented more than 10% of the Company’s net sales for either fiscal 2014 or fiscal 2013.