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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
Cash flows from operating activities:    
Net income (loss) $ 107 $ (413)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Stock-based compensation expense 270 199
Depreciation and amortization 82 95
Net gain from dissolution of Aehr Test Systems Japan (2,186) 0
Income tax benefit related to dissolution of Aehr Test Systems Japan (215) 0
Changes in operating assets and liabilities:    
Accounts receivable 2,642 1,584
Inventories (112) (156)
Prepaid expenses and other assets 80 194
Accounts payable (173) (235)
Accrued expenses (67) (455)
Customer deposits and deferred revenue 214 (1,006)
Income taxes payable 1 3
Net cash provided by (used in) operating activities 643 (190)
Cash flows from investing activities:    
Purchases of property and equipment (47) (50)
Net cash used in investing activities (47) (50)
Cash flows from financing activities:    
Proceeds from issuance of common stock under employee plans, net of taxes paid related to share settlement of equity awards 190 62
Net cash provided by financing activities 190 62
Effect of exchange rates on cash, cash equivalents and restricted cash 94 16
Net increase (decrease) in cash, cash equivalents and restricted cash 880 (162)
Cash, cash equivalents and restricted cash, beginning of period 5,513 5,508
Cash, cash equivalents and restricted cash, end of period $ 6,393 $ 5,346