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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
9 Months Ended
Feb. 28, 2021
Feb. 29, 2020
Cash flows from operating activities:    
Net loss $ (2,594) $ 83
Adjustments to reconcile net loss to net cash used in operating activities:    
Stock-based compensation expense 798 611
Depreciation and amortization 239 298
Gain on disposal of fixed asset 0 (2)
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 1,063 1,360
Inventories (349) (157)
Prepaid expenses and other assets (45) 170
Accounts payable 78 (1,033)
Accrued expenses 179 (674)
Customer deposits and deferred revenue 475 (1,315)
Other long-term liabilities 43 0
Income taxes payable 3 19
Net cash used in operating activities (2,511) (640)
Cash flows from investing activities:    
Purchases of property and equipment (205) (151)
Proceeds from sale of property and equipment 0 2
Net cash used in investing activities (205) (149)
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 483 423
Line of credit borrowings, net 1,400 0
Net cash provided by financing activities 1,883 423
Effect of exchange rates on cash, cash equivalents and restricted cash 138 (4)
Net decrease in cash, cash equivalents and restricted cash (695) (370)
Cash, cash equivalents and restricted cash, beginning of period 5,513 5,508
Cash, cash equivalents and restricted cash, end of period 4,818 5,138
Supplemental disclosure of non-cash flow information:    
Transfers of property and equipment to inventories $ 0 $ 112