Aehr Test Systems
AEHR Technology Semiconductor Equipment & Materials
Aehr Test Systems' revenue for fiscal 2026 (year ended May 2026) was $50.0 million, down 15.2% from fiscal 2025. In the quarter to May 2026, revenue grew 33.7%, EPS grew 140.0% and free cash flow grew 133.2%, each against the same quarter a year earlier.
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A Cash Flow Statement is a financial report that details the cash inflows and outflows of a company over a specific period. It is divided into three sections: operating activities, investing activities, and financing activities. This statement helps assess the company’s liquidity, solvency, and overall financial health. By tracking cash movements, it provides insights into the company's ability to generate cash to fund operations, pay debts, and invest in growth. Businesses and investors use it to evaluate the sustainability of a company's cash flow and its financial stability.
| Older periods | Aug '25 | Nov '25 | Feb '26 | May '26 | |
|---|---|---|---|---|---|
Net Income |
+8 more TTM periods Free account |
(6.65) | (8.86) | (11.42) | (7.13) |
Depreciation & Amortization |
3.74 | 3.72 | 3.67 | 3.53 | |
Non Cash Items (Other) |
5.22 | 5.02 | 4.00 | 2.05 | |
Accounts Receivable Change |
(4.45) | (2.86) | 0.31 | (3.31) | |
Change in inventories |
0.66 | 0.54 | (0.03) | 0.01 | |
Accounts Payable Change |
(2.49) | (0.95) | (4.33) | 0.99 | |
Change in payables and accrued liability |
(0.16) | (0.87) | 0.10 | 1.02 | |
Income tax paid |
(0.06) | (0.04) | (0.01) | 0.06 | |
Change in other assets and liabilities |
(5.87) | (1.07) | 0.25 | (0.53) | |
Operating Cash Flow |
(10.06) | (5.36) | (7.44) | (3.31) | |
Capital expenditures |
(6.19) | (6.33) | (4.75) | (2.07) | |
Net Aquisitions |
— | (2.26) | (2.26) | (1.80) | |
Investing cash flow |
(6.65) | (8.59) | (6.55) | (3.87) | |
Equity Repurchase (Common, Net) |
0.57 | 9.76 | 19.70 | 97.21 | |
Financing cash flow |
0.57 | 9.76 | 19.70 | 97.21 | |
Exchange Rate Adjustment |
0.01 | 0.01 | 0.00 | (0.01) | |
Change in Cash |
(16.12) | (4.18) | 5.70 | 90.03 | |
Beginning Cash |
26.48 | 26.48 | 26.48 | 26.48 | |
Ending Cash |
10.36 | 22.30 | 32.18 | 116.51 | |
Stock Based Compensation |
5.96 | 6.73 | 6.32 | 6.76 | |
Dividends Paid (Common) |
0.00 | 0.00 | 0.00 | 0.00 | |
Assets Liabilities Change (Total) |
(12.37) | (5.25) | (3.70) | (1.76) | |
Issuance/Purchase of Shares |
0.57 | 9.76 | 19.70 | 97.21 |