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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Aug. 31, 2021
Aug. 31, 2020
Cash flows from operating activities:    
Net income $ 696,000 $ 107,000
Adjustments to reconcile net income to net cash provided by operating activities:    
Stock-based compensation expense 588,000 270,000
Depreciation and amortization 73,000 82,000
Net gain from dissolution of Aehr Test Systems Japan 0 (2,186,000)
Income tax benefit related to dissolution of Aehr Test Systems Japan 0 (215,000)
Gain from forgiveness of PPP loan (1,698,000) 0
Changes in operating assets and liabilities:    
Accounts receivable 895,000 2,642,000
Inventories (1,324,000) (112,000)
Prepaid expenses and other current assets (201,000) 80,000
Accounts payable (130,000) (173,000)
Accrued expenses (169,000) (67,000)
Customer deposits and deferred revenue 3,141,000 214,000
Income taxes payable 3,000 1,000
Net cash provided by operating activities 1,874,000 643,000
Cash flows from investing activities:    
Purchases of property and equipment (59,000) (47,000)
Net cash used in investing activities (59,000) (47,000)
Cash flows from financing activities:    
Line of credit repayments, net (1,400,000) 0
Proceeds from issuance of common stock under employee plans, net of taxes paid related to share settlement of equity awards 1,535,000 190,000
Net cash provided by financing activities 135,000 190,000
Effect of exchange rates on cash, cash equivalents and restricted cash (2,000) 94,000
Net increase in cash, cash equivalents and restricted cash 1,948,000 880,000
Cash, cash equivalents and restricted cash, beginning of period 4,662,000 5,513,000
Cash, cash equivalents and restricted cash, end of period $ 6,610,000 $ 6,393,000