AEHR TEST SYSTEMS responded to SEC staff comments on income taxes
Letter dated
2026-03-31; published on EDGAR 2026-09-25 — the
SEC releases comment letters only after the review closes.
We note your disclosure that you released a valuation allowance of $21.9 million during the fiscal year ended May 31, 2024, based on your conclusion that it is more likely than not that your deferred tax assets will be realized. However, we see that you reported pretax losses in the fiscal year ended May 30, 2025, which continue through the six months ended November 28, 2025. Please update your Critical Accounting…
Evidence
Cited sections
Note 13. Segment and Concentration Information, page 19
Direction
company to staff
Letter dated
2026-03-31
Published on edgar
2026-09-25
Reviewing
Aehr Test Systems, Inc. Form 10-K for the Fiscal Year Ended May 30, 2025 Form 10-Q for the Three and Six Months Ended November 28, 2025 File No. 000-22893 Dear
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Income taxes, Segment reporting, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned AEHR TEST SYSTEMS's accounting for income taxes
Letter dated
2026-03-17; published on EDGAR 2026-09-25 — the
SEC releases comment letters only after the review closes.
We note your disclosure that you released a valuation allowance of $21.9 Million during the fiscal year ended May 31, 2024, based on your conclusion that it is more likely than not that your deferred tax assets will be realized. However, we see that you reported pretax losses in the fiscal year ended May 30, 2025, which continue through the six months ended November 28, 2025. Please update your Critical Accounting…
Evidence
Cited sections
Note 13. Segment and Concentration Information, page 19
Direction
staff to company
Letter dated
2026-03-17
Published on edgar
2026-09-25
Reviewing
Aehr Test Systems, Inc. Form 10-K for the Fiscal Year Ended May 30, 2025 Form 10-Q for the Three and Six Months Ended November 28, 2025 File No. 000-22893 Dear
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Income taxes, Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.