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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)
6 Months Ended
Nov. 30, 2021
Nov. 30, 2020
Cash flows from operating activities:    
Net income (loss) $ 1,413,000 $ (1,859,000)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Stock-based compensation expense 1,306,000 527,000
Depreciation and amortization 149,000 165,000
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 (2,284,000) 2,341,000
Inventory (4,212,000) (1,067,000)
Prepaid expenses and other assets (60,000) 92,000
Accounts payables 512,000 160,000
Accrued expense 104,000 (97,000)
Customer deposits and deferred revenue 9,970,000 (117,000)
Income taxes payable 11,000 1,000
Net cash provided by (used in) operating activities 5,211,000 (2,255,000)
Cash flows from investing activities:    
Purchases of property and equipment (132,000) (194,000)
Net cash used in investing activities (132,000) (194,000)
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 2,744,000 365,000
Proceeds from issuance of common stock from public offering, net of issuance costs 24,030,000 0
Net cash provided by financing activities 25,374,000 365,000
Effect of exchange rates on cash, cash equivalents and restricted cash (4,000) 100,000
Net increase (decrease) in cash, cash equivalents and restricted cash 30,449,000 (1,984,000)
Cash, cash equivalents and restricted cash, beginning of period 4,662,000 5,513,000
Cash, cash equivalents and restricted cash, end of period $ 35,111,000 $ 3,529,000