Skip to content
Screener

Aehr Test Systems AEHR Standard Product Warranty Accrual

Standard Product Warranty Accrual at other companies

Amtech Systems logo
Amtech SystemsASYS
$343K-17.1%
Cohu logo
CohuCOHU
$4.35M+61.1%
ACM Research logo
ACM ResearchACMR
$22.94M+69.4%
FormFactor logo
FormFactorFORM
Applied Materials logo
Applied MaterialsAMAT
SKY
SKYTSKYT

Other financials

Income statement

See full
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

See full
Cash & equivalents$116.4M+339%
Total debt$9.9M-8.8%
Total equity$219.5M+78.7%
Total assets$246.7M+66.1%

Cash flow

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

Valuation

See full
Market cap$3.25B+498%
Enterprise value$3.15B+496%
P/S63.8×+55.8×

Profitability

See full
Gross margin39.5%-8.0pp
Operating margin14.3%+0.7pp
Net margin44.2%+27.4pp
FCF margin-27.1%

Returns & leverage

See full
Return on equity32.3%+20.3pp
Debt / equity0.0×
Current ratio10.3×+4.7×

Where this comes from

Reported directly by Aehr Test Systems in its filing.

Tagged under the XBRL concept us-gaap:ProductWarrantyAccrual.

The source filing: Aehr Test Systems’s 10-Q, filed April 8, 2026.

Filed
Apr 8, 2026, 4:05 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001654954-26-003348
(In thousands)Three Months Ended / February 27, 2026Three Months Ended / February 28, 2025Nine Months Ended / February 27, 2026Nine Months Ended / February 28, 2025
Balance at the beginning of the period$549$358$428$234
Accruals for warranties issued during the period167158480466
Warranties acquired through business combination---144
Consumption of reserves(319)(184)(920)(512)
Adjustments to previously existing warranty accruals150-559-
Balance at the end of the period$547$332$547$332

Item 1. Financial Statements (unaudited)

FAQ

What is Aehr Test Systems's standard product warranty accrual?
Aehr Test Systems (AEHR) reported standard product warranty accrual of $547K in Q1 2026.
How has Aehr Test Systems's standard product warranty accrual changed year-over-year?
Aehr Test Systems's standard product warranty accrual increased by 64.8% year-over-year, from $332K to $547K.
What is the long-term trend for Aehr Test Systems's standard product warranty accrual?
Over 5 years (2020 to 2025), Aehr Test Systems's standard product warranty accrual has grown at a 17.6% compound annual growth rate (CAGR), from $244K to $549K.

Ask your AI about Aehr Test Systems's standard product warranty accrual.

Connect your AI assistant and compare it to peers, right in your chat.

Connect your AI
Harbor at dusk
Claude