Aehr Test Systems (AEHR) - Total Assets
Based on the latest financial reports, Aehr Test Systems (AEHR) holds total assets worth $246.69 Million USD as of May 2026. Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments.
Aehr Test Systems - Total Assets Trend (1997–2026)
This chart illustrates how Aehr Test Systems's total assets have evolved over time, based on quarterly financial data. Also see market cap of Aehr Test Systems for the company's overall valuation and market capitalisation.
Aehr Test Systems - Asset Composition Analysis
Current Asset Composition (May 2026)
Aehr Test Systems's total assets of $246.69 Million consist of 74.8% current assets and 25.2% non-current assets. Review total liabilities of Aehr Test Systems to assess the company's total debt and financial obligations.
| Asset Category | Amount (USD) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | $0.00 | 47.2% |
| Accounts Receivable | $17.47 Million | 7.1% |
| Inventory | $41.35 Million | 16.8% |
| Property, Plant & Equipment | $0.00 | 0.0% |
| Intangible Assets | $9.55 Million | 3.9% |
| Goodwill | $10.72 Million | 4.4% |
Asset Composition Trend (1997–2026)
This chart illustrates how Aehr Test Systems's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution. See AEHR stock price and chart for real-time trading data and today's change.
Key Asset Composition Facts
- Current vs. Non-Current Assets: Aehr Test Systems's current assets represent 74.8% of total assets in 2026, a decrease from 89.8% in 1997.
- Cash Position: Cash and equivalents constituted 47.2% of total assets in 2026, up from 4.9% in 1997.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 7.0% of total assets, an increase from 0.0% in 1997.
- Asset Diversification: The largest asset category is inventory at 16.8% of total assets.
Aehr Test Systems Competitors by Total Assets
Key competitors of Aehr Test Systems based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
National Silicon Industry Group Co Ltd
SHG:688126
|
China | CN¥38.21 Billion |
|
Henan Shijia Photons Technology Co Ltd
SHG:688313
|
China | CN¥2.55 Billion |
|
Konfoong Materials International Co Ltd
SHE:300666
|
China | CN¥14.87 Billion |
|
Suzhou Everbright Photonics Co. Ltd. A
SHG:688048
|
China | CN¥3.33 Billion |
|
Tianshui Huatian Technology Co Ltd
SHE:002185
|
China | CN¥45.15 Billion |
|
GRINM Semiconductor Materials Co. Ltd. A
SHG:688432
|
China | CN¥5.29 Billion |
|
Shenzhen Newway Photomask Making Co. Ltd. A
SHG:688401
|
China | CN¥3.18 Billion |
|
SAMYANG NC Chem
KQ:482630
|
Korea | ₩157.43 Billion |
Aehr Test Systems - Liquidity and Working Capital Analysis
Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.
Key Liquidity Metrics
| Metric | Current | 1 Year Ago | 5 Years Ago |
|---|---|---|---|
| Current Ratio | 10.33 | 5.68 | 2.48 |
| Quick Ratio | 8.01 | 2.99 | 1.32 |
| Cash Ratio | 0.00 | 1.57 | 0.00 |
| Working Capital | $166.59 Million | $73.14 Million | $12.94 Million |
Aehr Test Systems - Advanced Valuation Insights
This section examines the relationship between Aehr Test Systems's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.
Key Valuation Metrics
| Current Price-to-Book Ratio | 12.83 |
| Latest Market Cap to Assets Ratio | 11.14 |
| Asset Growth Rate (YoY) | 66.1% |
| Total Assets | $246.69 Million |
| Market Capitalization | $2.75 Billion USD |
Valuation Analysis
Premium Asset Valuation: The market values Aehr Test Systems's assets at a significant premium (11.14x), suggesting investors see substantial growth potential or unique competitive advantages.
Rapid Asset Growth: Aehr Test Systems's assets grew by 66.1% over the past year, indicating significant expansion of the company's resource base.
Annual Total Assets for Aehr Test Systems (1997–2026)
The table below shows the annual total assets of Aehr Test Systems from 1997 to 2026.
| Year | Total Assets | Change |
|---|---|---|
| 2026-05-31 | $246.69 Million | +66.11% |
| 2025-05-31 | $148.51 Million | +16.10% |
| 2024-05-31 | $127.91 Million | +30.33% |
| 2023-05-31 | $98.14 Million | +57.46% |
| 2022-05-31 | $62.33 Million | +187.69% |
| 2021-05-31 | $21.66 Million | +5.30% |
| 2020-05-31 | $20.57 Million | -3.44% |
| 2019-05-31 | $21.31 Million | -31.17% |
| 2018-05-31 | $30.95 Million | +0.20% |
| 2017-05-31 | $30.89 Million | +207.51% |
| 2016-05-31 | $10.05 Million | -32.43% |
| 2015-05-31 | $14.87 Million | +21.62% |
| 2014-05-31 | $12.22 Million | +11.39% |
| 2013-05-31 | $10.97 Million | -5.49% |
| 2012-05-31 | $11.61 Million | -3.89% |
| 2011-05-31 | $12.08 Million | -16.52% |
| 2010-05-31 | $14.47 Million | +4.05% |
| 2009-05-31 | $13.91 Million | -69.22% |
| 2008-05-31 | $45.20 Million | +57.63% |
| 2007-05-31 | $28.68 Million | +15.19% |
| 2006-05-31 | $24.89 Million | +15.95% |
| 2005-05-31 | $21.47 Million | -19.93% |
| 2004-05-31 | $26.81 Million | -5.08% |
| 2003-05-31 | $28.25 Million | -16.47% |
| 2002-05-31 | $33.82 Million | -14.58% |
| 2001-05-31 | $39.59 Million | -2.79% |
| 2000-05-31 | $40.73 Million | -1.11% |
| 1999-05-31 | $41.19 Million | -12.56% |
| 1998-05-31 | $47.10 Million | +93.05% |
| 1997-05-31 | $24.40 Million | -- |
About Aehr Test Systems
Aehr Test Systems, Inc. provides test solutions for testing, burn-in, and semiconductor devices at wafer level, singulated die, and package level in the United States, Asia, Europe, and the Middle East. The company offers FOX-XP and FOX-NP systems, which are full wafer contact and singulated die/module test and burn-in systems that test, burn-in, and stabilize a range of devices, including silico… Read more