8. SEGMENT INFORMATION

9 Months Ended

Feb. 28, 2018

Segment Reporting [Abstract]

8. SEGMENT INFORMATION

8. 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 February 28, 2018:
Net sales	$	1,493	$	4,974	$	926	$	7,393
Property and equipment, net		1,155		41		9		1,205
Nine months ended February 28, 2018:
Net sales	$	4,747	$	16,543	$	996	$	22,286
Property and equipment, net		1,155		41		9		1,205
Three months ended February 28, 2017:
Net sales	$	546	$	2,017	$	118	$	2,681
Property and equipment, net		808		39		14		861
Nine months ended February 28, 2017:
Net sales	$	5,419	$	6,183	$	613	$	12,215
Property and equipment, net		808		39		14		861

    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 93% and 93% of its net sales in the three and nine months ended February 28, 2018, respectively. Four customers accounted for approximately 31%, 25%, 16% and 12% of the Company’s net sales in the three months ended February 28, 2018. Three customers accounted for approximately 35%, 34% and 13% of the Company’s net sales in the nine months ended February 28, 2018. Sales to the Company’s five largest customers accounted for approximately 98% and 95% of its net sales in the three and nine months ended February 28, 2017, respectively. One customer accounted for approximately 91% of the Company’s net sales in the three months ended February 28, 2017. Three customers accounted for approximately 59%, 15% and 13% of the Company’s net sales in the nine months ended February 28, 2017. No other customers represented more than 10% of the Company’s net sales in the three and nine months ended February 28, 2018 and 2017.