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EARNINGS PER SHARE (EPS) (Tables)
 12 Months Ended
May 31, 2022
EARNINGS PER SHARE (EPS)  
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):

 

Year Ended May 31,

 

 

 

2022

 

 

2021

 

 

2020

 

Numerator: Net income (loss)

 

$9,450

 

 

$(2,027)

 

$(2,802)

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator for basic net income (loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding

 

 

26,014

 

 

 

23,457

 

 

 

22,882

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shares used in basic net income (loss) per share calculation

 

 

26,014

 

 

 

23,457

 

 

 

22,882

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Effect of dilutive securities

 

 

1,760

 

 

 

--

 

 

 

--

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator for diluted net income (loss) per share

 

 

27,774

 

 

 

23,457

 

 

 

22,882

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic net income (loss) per share

 

$0.36

 

 

$(0.09)

 

$(0.12)

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted net income (loss) per share

 

$0.34

 

 

$(0.09)

 

$(0.12)