3. EARNINGS PER SHARE (''EPS'') (Tables)

12 Months Ended

May 31, 2021

Earnings Per Share [Abstract]

Earnings per share

The following table presents the computation of basic and diluted net loss per share attributable to Aehr Test Systems common shareholders (in thousands, except per share data): 

	Year Ended May 31,
	2021		2020		2019
Numerator: Net loss	$	(2,027)	$	(2,802)	$	(5,235)
Denominator for basic net loss per share:
Weighted average shares outstanding		23,457		22,882		22,387
Shares used in basic net loss per share calculation		23,457		22,882		22,387
Effect of dilutive securities		--		--		--
Denominator for diluted net loss per share		23,457		22,882		22,387
Basic net loss per share	$	(0.09)	$	(0.12)	$	(0.23)
Diluted net loss per share	$	(0.09)	$	(0.12)	$	(0.23)