Aehr Test Systems

(NASDAQ:AEHR)
  Aug 31, 2008 May 31, 2008 Feb 29, 2008 Nov 30, 2007
Assets
Current Assets
Cash & Equivalents 7,452 15,648 5,774 5,987
Restricted Cash — — — —
Marketable Securities 2,000 — 300 951
Accounts Receivable 16,948 10,927 17,977 11,554
Loans Receivable — — — —
Other Receivable — — — —
Receivables 16,948 10,927 17,977 11,554
Raw Materials 5,829 5,482 4,660 4,856
Work in Progress 4,919 4,462 3,424 5,005
Purchased Components — — — —
Finished Goods 19 265 1,347 817
Other Inventories — — — —
Inventories Adjustments and Allowances — — — —
Inventories 10,767 10,209 9,431 10,678
Prepaid Expenses 556 396 346 371
Current Deferred Income Taxes 2,521 3,043 — —
Other Current Assets — — — —
Total Current Assets 40,244 40,223 33,828 29,541
Land and Improvements — — — —
Building and Improvements — 1,106 — —
Machinery Furniture and Equipment — 8,154 — —
Construction in Progress — — — —
Other Fixed Assets 9,360 — 8,205 8,031
Total Fixed Assets 9,360 9,260 8,205 8,031
Gross Fixed Assets 9,360 9,260 8,205 8,031
Accumulated Depreciation and Depletion 6,982 6,982 6,426 6,426
Net Fixed Assets 2,378 2,278 1,779 1,605
Intangibles — — — —
Cost in Excess 274 274 274 274
Non Current Deferred Income Taxes 1,900 1,900 — —
Other Non Current Assets 518 524 531 516
Total Non Current Assets 5,070 4,976 2,584 2,395
Total Assets 45,314 45,199 36,412 31,936
Liabilities
Current Liabilities
Accounts Payable 2,414 2,981 2,522 1,872
Notes Payable — — — —
Short Term Debt — — — —
Accrued Expenses 3,179 3,694 4,129 3,098
Accrued Liabilities — — — —
Deferred Revenues 204 186 167 194
Current Deferred Income Tax Liabilities — — — —
Other Current Liabilities — — — —
Total Current Liabilities 5,797 6,861 6,818 5,164
Non Current Liabilities
Long Term Debt — — — —
Capital Lease Obligations — — — —
Deferred Income Tax Liabilities — — — —
Other Non Current Liabilities 612 566 110 140
Minority Interest Liabilities — — — —
Preferred Securities of Subsidiary Trust Liabilities — — — —
Preferred Equity Outside Stock Equity — — — —
Total Non Current Liabilities 6,409 7,427 6,928 5,304
Total Liabilities 612 566 110 140
Shareholders' Equity
Preferred Stock Equity — — — —
Common Stock Equity 38,905 37,772 29,484 26,632
Common Par 84 84 81 80
Additional Paid in Capital 43,283 42,796 41,268 40,802
Cumulative Translation Adjustment — — — —
Retained Earnings -6,638 -7,503 -14,005 -15,931
Treasury Stock — — — —
Other Equity Adjustments 2,176 2,395 2,140 1,681
Total Capitalization 38,905 37,772 29,484 26,632
Cash Flow 11,154 11,047 5,412 3,740
Working Capital 34,447 33,362 27,010 24,377
Free Cash Flow -6,300 2,568 -5,495 -3,898
Invested Capital 38,905 37,772 29,484 26,632
Total Equity 38,905 37,772 29,484 26,632
Total Liabilities and Stock Equity 45,314 45,199 36,412 31,936