17. RESTRUCTURING	12 Months Ended
May 31, 2021
Restructuring Charges [Abstract]
17. RESTRUCTURING	17. RESTRUCTURING During the fiscal year ended May 31, 2020, the Company approved the dissolution of Aehr Test Systems Japan K.K (“ATS-Japan”), a majority owned subsidiary. In connection with the dissolution plan, the Company recognized approximately $220,000 in the fourth quarter of fiscal 2020 related to severance payments for individuals impacted in this reduction, legal fees associated with the dissolution process, and write-off of assets. The ATS-J subsidiary was dissolved in March 2020. The liquidation process occurred from March 2020 through the final liquidation in July 2020, allowing creditors time to submit claims and time for ATS-J to wind down and disposition any assets. During the fiscal year ended May 31, 2019, the Company implemented a restructuring plan in order to streamline its operations and better align its structure with its objectives going forward. In connection with the restructuring plan, the Company recognized $725,000 of restructuring charges related to employee termination expenses during the fiscal year ended May 31, 2019. The Company paid $317,000 of the restructuring charge during fiscal year ended May 31, 2019. At May 31, 2019, the balance of $408,000 of the restructuring charge was included in accrued expenses on the accompanying condensed consolidated balance sheets and was paid in fiscal year 2020. The Company does not expect to incur any further expenses in connection with this restructuring plan.

17. RESTRUCTURING

12 Months Ended

May 31, 2021

During the fiscal year ended May 31, 2020, the Company approved the dissolution of Aehr Test Systems Japan K.K (“ATS-Japan”), a majority owned subsidiary. In connection with the dissolution plan, the Company recognized approximately $220,000 in the fourth quarter of fiscal 2020 related to severance payments for individuals impacted in this reduction, legal fees associated with the dissolution process, and write-off of assets. The ATS-J subsidiary was dissolved in March 2020. The liquidation process occurred from March 2020 through the final liquidation in July 2020, allowing creditors time to submit claims and time for ATS-J to wind down and disposition any assets.

During the fiscal year ended May 31, 2019, the Company implemented a restructuring plan in order to streamline its operations and better align its structure with its objectives going forward. In connection with the restructuring plan, the Company recognized $725,000 of restructuring charges related to employee termination expenses during the fiscal year ended May 31, 2019. The Company paid $317,000 of the restructuring charge during fiscal year ended May 31, 2019. At May 31, 2019, the balance of $408,000 of the restructuring charge was included in accrued expenses on the accompanying condensed consolidated balance sheets and was paid in fiscal year 2020. The Company does not expect to incur any further expenses in connection with this restructuring plan.