Aehr Test Systems Working Capital to Net Assets Ratio
Aehr Test Systems 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. Check Aehr Test Systems tangible equity quality to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Aehr Test Systems (1997–2026)
Working capital to net assets ratio of Aehr Test Systems from 1997 to 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. See AEHR cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Aehr Test Systems Working Capital to Net Assets Ratio by Year (1997–2026)
Aehr Test Systems working capital to net assets ratio by year from 1997 to 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. For the complete balance sheet picture, see AEHR total assets.
| 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 | — |