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EARNINGS PER SHARE (EPS) (Tables)
 12 Months Ended
May 31, 2023
EARNINGS PER SHARE (EPS)  
Earnings per share

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

 

 

Year Ended May 31,

 

 

 

2023

 

 

2022

 

 

2021

 

Numerator: Net income (net loss)

 

$14,557

 

 

$9,450

 

 

$(2,027)

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator for basic earnings (net loss) per share:

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding

 

 

27,785

 

 

 

26,014

 

 

 

23,457

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

27,785

 

 

 

26,014

 

 

 

23,457

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Effect of dilutive securities

 

 

1,430

 

 

 

1,760

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator for diluted earnings (net loss) per share

 

 

29,215

 

 

 

27,774

 

 

 

23,457

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic earnings (net loss) per share

 

$0.52

 

 

$0.36

 

 

$(0.09)

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted earnings (net loss) per share

 

$0.50

 

 

$0.34

 

 

$(0.09)