EARNINGS PER SHARE (Tables)

6 Months Ended

Nov. 30, 2021

Net income (loss) per share

Earnings per share

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

	Three Months Ended November 30,					Six Months Ended November 30,
	2021		2020			2021		2020
Numerator: Net income (loss)	$	717	$	(1,966	)	$	1,413	$	(1,859	)
Denominator for basic net income (loss) per share:
Weighted average shares outstanding		26,205		23,396			25,102		23,322
Shares used in basic net income (loss) per share calculation		26,205		23,396			25,102		23,322
Effect of dilutive securities		2,137		-			1,747		-
Denominator for diluted net income (loss) per share		28,342		23,396			26,849		23,322
Basic net income (loss) per share	$	0.03	$	(0.08	)	$	0.06	$	(0.08	)
Diluted net income (loss) per share	$	0.03	$	(0.08	)	$	0.05	$	(0.08	)