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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)
$ in Thousands
9 Months Ended
Feb. 28, 2022
Feb. 28, 2021
Cash flows from operating activities:    
Net income (loss) $ 3,656 $ (2,594)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Stock-based compensation expense 2,186 798
Depreciation and amortization 226 239
Net gain from dissolution of Aehr Test Systems Japan 0 (2,186)
Income tax benefit related to dissolution of Aehr Test Systems Japan 0 (215)
Gain from forgiveness of PPP loan (1,698) 0
Changes in operating assets and liabilities:    
Accounts receivable (3,454) 1,063
Inventories (5,449) (349)
Prepaid expenses and other assets (28) (45)
Accounts payable 444 78
Accrued expenses 375 179
Customer deposits and deferred revenue 5,999 475
Other long-term liabilities 0 43
Income taxes payable 18 3
Net cash provided by (used in) operating activities 2,275 (2,511)
Cash flows from investing activities:    
Purchases of property and equipment (218) (205)
Net cash used in investing activities (218) (205)
Cash flows from financing activities:    
Line of credit (repayments) borrowings, net (1,400) (1,400)
Proceeds from issuance of common stock under employee plans, net of taxes paid related to share settlement of equity awards 2,770 483
Proceeds from issuance of common stock from public offering, net of issuance costs 24,030 0
Net cash provided by financing activities 25,400 1,883
Effect of exchange rates on cash, cash equivalents and restricted cash (19) 138
Net increase (decrease) in cash, cash equivalent and restricted cash 27,438 (695)
Cash, cash equivalents and restricted cash, beginning of period 4,662 5,513
Cash, cash equivalents and restricted cash, end of period $ 32,100 $ 4,818