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Aehr Test Systems AEHR Net Transfer Of Equipment Between Inventory And Property And Equipment

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Other financials

Income statement

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Revenue$10.3M-43.7%
Gross profit$3.4M-53.1%
Operating income-$4.2M-278%
Net income-$3.2M-398%
EPS (diluted)-$0.10-400%

Balance sheet

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Cash & equivalents$37.1M+18.2%
Total debt$10.0M+55.7%
Total equity$138.8M+11.7%
Total assets$157.0M+7.9%

Cash flow

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Operating cash flow-$5.1M-0.9%
CapEx$1.9M-11.1%
Free cash flow-$7.1M+2.7%

Valuation

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Market cap$3.22B+424%

Profitability

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Gross margin39.5%-8.0pp
Operating margin14.3%+0.7pp
Net margin44.2%+27.4pp

Returns & leverage

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Return on equity32.3%+20.3pp
Debt / equity0.1×0.0×
Current ratio11×+5.3×

Where this comes from

Reported directly by Aehr Test Systems in its filing.

Tagged under the XBRL concept aehr:NetTransferOfEquipmentBetweenInventoryAndPropertyAndEquipment.

The official record: Aehr Test Systems’s 10-Q, filed April 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Aehr Test Systems's net transfer of equipment between inventory and property and equipment?
Aehr Test Systems (AEHR) reported net transfer of equipment between inventory and property and equipment of $686K in Q1 2026.
How has Aehr Test Systems's net transfer of equipment between inventory and property and equipment changed year-over-year?
Aehr Test Systems's net transfer of equipment between inventory and property and equipment increased by 105.4% year-over-year, from $334K to $686K.
What is the long-term trend for Aehr Test Systems's net transfer of equipment between inventory and property and equipment?
Over 3 years (2021 to 2024), Aehr Test Systems's net transfer of equipment between inventory and property and equipment has grown at a 46.7% compound annual growth rate (CAGR), from $113K to $357K.
What does net transfer of equipment between inventory and property and equipment mean?
This represents the net movement of equipment assets between inventory, intended for sale to customers, and property and equipment, intended for internal use or demonstration. It highlights shifts in operational strategy, such as converting demonstration units into inventory for sale or vice versa. Monitoring this helps investors understand how the company manages its asset utilization and inventory readiness for market demand.