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14. SEGMENT INFORMATION
9 Months Ended
Feb. 29, 2020
Segment Reporting [Abstract]  
14. SEGMENT INFORMATION

14. SEGMENT INFORMATION

 

    The Company has only one reportable segment. The information for revenue category by type, product line, geography and timing of revenue recognition, is summarized in Note “3. REVENUE.”

 

    Property and equipment information is based on the physical location of the assets. The following table presents property and equipment information for geographic areas (in thousands):

 

    February 29,     May 31,  
    2020     2019  
United States   $ 744     $ 1,005  
Asia     39       40  
Europe     --       --  
    $ 783     $ 1,045  

 

    As of February 29, 2020, the operating lease right-of-use assets of $2,260,000 were allocated in the United States.

 

    There were no revenues through distributors for the three and nine months ended February 29, 2020 and February 28, 2019.

 

    The Company’s Japanese and German subsidiaries primarily comprise the foreign operations. Substantially all of the sales by the Company’s 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 89% of its net sales in the three and nine months ended February 29, 2020, respectively. One customer accounted for approximately 71% of the Company’s net sales in the three months ended February 29, 2020. Two customers accounted for approximately 51% and 18% of the Company’s net sales in the nine months ended February 29, 2020. Sales to the Company’s five largest customers accounted for approximately 90% and 81% of its net sales in the three and nine months ended February 28, 2019, respectively. Four customers accounted for approximately 27%, 25%, 22% and 13%, respectively, of the Company’s net sales in the three months ended February 28, 2019. Four customers accounted for approximately 31%, 18%, 16% and 12%, respectively, of the Company’s net sales in the nine months ended February 28, 2019. No other customers represented more than 10% of the Company’s net sales in the three and nine months ended February 29, 2020 and February 28, 2019.