3. EARNINGS PER SHARE (Tables)

3 Months Ended

Aug. 31, 2017

Earnings Per Share [Abstract]

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
	August 31,
	2017		2016
Numerator: Net income (loss)	$	10	$	(755	)
Denominator for basic net income (loss) per share:
Weighted average shares outstanding		21,417		13,317
Shares used in basic net income (loss) per share calculation		21,417		13,317
Effect of dilutive securities		1,574		--
Denominator for diluted net income (loss) per share		22,991		13,317
Basic net income (loss) per share	$	0.00	$	(0.06	)
Diluted net income (loss) per share	$	0.00	$	(0.06	)