Aehr Test Systems (AEHR) — Working Capital to Net Assets Ratio
Aehr Test Systems (AEHR) has a Working Capital to Net Assets ratio of 75.9% as of May 2026. Working capital of $166.59 Million (current assets of $184.45 Million minus current liabilities of $17.86 Million) is measured against net assets of $219.51 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of Aehr Test Systems to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Aehr Test Systems Working Capital to Net Assets (1997–2026)
This chart shows how Aehr Test Systems's Working Capital to Net Assets ratio has evolved across 30 annual periods from 1997 to 2026. As of May 2026, the ratio stands at 75.9%, reflecting working capital of $166.59 Million against net assets of $219.51 Million USD. For the complete balance sheet picture, see Aehr Test Systems asset portfolio.
Annual Working Capital to Net Assets for Aehr Test Systems (1997–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Aehr Test Systems from 1997 to 2026, covering 30 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check Aehr Test Systems (AEHR) asset resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 75.9% | $166.59 Million | $219.51 Million | $184.45 Million | $17.86 Million | ▲ +16.4 pp |
| 2025 | 59.5% | $73.14 Million | $122.87 Million | $88.78 Million | $15.64 Million | ▼ -18.7 pp |
| 2024 | 78.3% | $87.34 Million | $111.59 Million | $97.85 Million | $10.51 Million | ▼ -17.9 pp |
| 2023 | 96.2% | $72.72 Million | $75.60 Million | $89.03 Million | $16.31 Million | ▲ +0.1 pp |
| 2022 | 96.1% | $48.99 Million | $50.99 Million | $60.01 Million | $11.01 Million | ▲ +7.7 pp |
| 2021 | 88.4% | $10.12 Million | $11.45 Million | $19.18 Million | $9.06 Million | ▼ -9.7 pp |
| 2020 | 98.1% | $13.79 Million | $14.06 Million | $17.65 Million | $3.87 Million | ▲ +4.1 pp |
| 2019 | 94.0% | $14.52 Million | $15.45 Million | $20.03 Million | $5.51 Million | ▼ -1.0 pp |
| 2018 | 94.9% | $18.31 Million | $19.29 Million | $29.46 Million | $11.15 Million | ▼ -33.1 pp |
| 2017 | 128.0% | $21.49 Million | $16.79 Million | $29.38 Million | $7.88 Million | ▲ +690.6 pp |
| 2016 | -562.7% | $4.07 Million | $-723.00K | $8.75 Million | $4.68 Million | ▼ -733.6 pp |
| 2015 | 170.9% | $7.78 Million | $4.55 Million | $14.29 Million | $6.52 Million | ▲ +77.6 pp |
| 2014 | 93.3% | $6.56 Million | $7.03 Million | $11.67 Million | $5.12 Million | ▼ -3.3 pp |
| 2013 | 96.5% | $4.82 Million | $4.99 Million | $10.52 Million | $5.70 Million | ▲ +2.4 pp |
| 2012 | 94.1% | $6.07 Million | $6.45 Million | $10.93 Million | $4.86 Million | ▲ +5.9 pp |
| 2011 | 88.2% | $8.03 Million | $9.10 Million | $10.57 Million | $2.54 Million | ▲ +1.1 pp |
| 2010 | 87.1% | $9.83 Million | $11.28 Million | $12.44 Million | $2.62 Million | ▲ +13.9 pp |
| 2009 | 73.3% | $7.30 Million | $9.96 Million | $10.64 Million | $3.34 Million | ▼ -15.1 pp |
| 2008 | 88.3% | $33.36 Million | $37.77 Million | $40.22 Million | $6.86 Million | ▼ -1.5 pp |
| 2007 | 89.9% | $20.37 Million | $22.67 Million | $26.19 Million | $5.82 Million | ▼ -2.2 pp |
| 2006 | 92.1% | $17.32 Million | $18.82 Million | $23.14 Million | $5.81 Million | ▲ +4.2 pp |
| 2005 | 87.9% | $15.34 Million | $17.45 Million | $19.03 Million | $3.69 Million | ▲ +2.6 pp |
| 2004 | 85.3% | $18.94 Million | $22.20 Million | $23.22 Million | $4.28 Million | ▼ -1.4 pp |
| 2003 | 86.7% | $21.97 Million | $25.34 Million | $24.57 Million | $2.59 Million | ▼ -0.1 pp |
| 2002 | 86.8% | $25.95 Million | $29.89 Million | $29.63 Million | $3.67 Million | ▲ +4.2 pp |
| 2001 | 82.6% | $28.75 Million | $34.81 Million | $33.35 Million | $4.60 Million | ▼ -6.0 pp |
| 2000 | 88.6% | $30.40 Million | $34.30 Million | $36.44 Million | $6.04 Million | ▲ +4.1 pp |
| 1999 | 84.6% | $31.02 Million | $36.68 Million | $35.13 Million | $4.12 Million | ▼ -7.7 pp |
| 1998 | 92.3% | $36.88 Million | $39.96 Million | $43.86 Million | $6.97 Million | ▲ +14.1 pp |
| 1997 | 78.2% | $7.90 Million | $10.10 Million | $21.90 Million | $14.00 Million | — |