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DISSOLUTION OF AEHR TEST SYSTEMS JAPAN	3 Months Ended
Aug. 31, 2021
DISSOLUTION OF AEHR TEST SYSTEMS JAPAN
16. DISSOLUTION OF AEHR TEST SYSTEMS JAPAN	16. DISSOLUTION OF AEHR TEST SYSTEMS JAPAN On July 31, 2020, the Company completed the liquidation of Aehr Test Systems Japan K.K. (“ATS-Japan”), a majority owned subsidiary. Accordingly, the Company deconsolidated ATS-Japan and recognized an aggregate net gain of $2,401,000 for the period ended August 31, 2020. The net gain was mainly due to cumulative translation adjustment reclassified into earnings of $2,186,000 and the residual income tax effect in connection with the cumulative translation adjustment released into income tax benefits of $215,000.

DISSOLUTION OF AEHR TEST SYSTEMS JAPAN

3 Months Ended

Aug. 31, 2021

DISSOLUTION OF AEHR TEST SYSTEMS JAPAN

16. DISSOLUTION OF AEHR TEST SYSTEMS JAPAN

On July 31, 2020, the Company completed the liquidation of Aehr Test Systems Japan K.K. (“ATS-Japan”), a majority owned subsidiary. Accordingly, the Company deconsolidated ATS-Japan and recognized an aggregate net gain of $2,401,000 for the period ended August 31, 2020. The net gain was mainly due to cumulative translation adjustment reclassified into earnings of $2,186,000 and the residual income tax effect in connection with the cumulative translation adjustment released into income tax benefits of $215,000.