XML 36 R26.htm IDEA: XBRL DOCUMENT v3.21.1
3. REVENUE (Tables)
9 Months Ended
Feb. 28, 2021
Revenue from Contract with Customer [Abstract]  
Disaggregation of revenue

    The Company’s revenues by product category are as follows (in thousands):

 

   Three Months Ended  Nine Months Ended
   February 28,  February 29,  February 28,  February 29,
   2021  2020  2021  2020
Type of good / service:            
Systems  $2,435   $2,138   $3,407   $8,099 
Contactors   1,930    3,094    3,330    7,790 
Services   902    879    2,225    2,629 
   $5,267   $6,111   $8,962   $18,518 
                     
Product lines:                    
Wafer-level  $4,993   $5,408   $7,804   $16,570 
Test During Burn-In   274    703    1,158    1,948 
   $5,267   $6,111   $8,962   $18,518 

 

    The following presents information about the Company’s operations in different geographic areas. Net sales are based upon ship-to location (in thousands):

 

   Three Months Ended  Nine Months Ended
   February 28,  February 29,  February 28,  February 29,
   2021  2020  2021  2020
Geographic region:                    
United States  $1,113   $5,014   $3,124   $12,698 
Asia   4,122    891    5,723    4,758 
Europe   32    206    115    1,062 
   $5,267   $6,111   $8,962   $18,518 

  

    With the exception of the amount of service contracts and extended warranties, the Company’s product category revenues are recognized at a point in time when control transfers to customers. The following presents revenue based on timing of recognition (in thousands):

 

   Three Months Ended  Nine Months Ended
   February 28,  February 29,  February 28,  February 29,
   2021  2020  2021  2020
Timing of revenue recognition:            
Products and services transferred at a point in time  $4,944   $5,485   $7,728   $16,666 
Services transferred over time   323    626    1,234    1,852 
   $5,267   $6,111   $8,962   $18,518