Aehr Test Systems Financial Ratios — AYB Stock

Profitability (USD)

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	05/31/2012	05/31/2013	05/31/2014	05/31/2015	05/31/2016	05/31/2017	05/31/2018	05/31/2019	05/31/2020	05/31/2021	05/31/2022	05/31/2023	05/31/2024	05/31/2025	05/31/2026

Return on Common Equity (%)	-43.53	-59.51	7	-114.43	- -	- -	2.92	-30.11	-18.97	-15.88	30.27	23	35.42	-3.34	-4.16
Return on Assets (%)	-28.61	-30.27	3.64	-49.07	-54.47	-27.62	1.71	-20.03	-13.38	-9.6	22.5	18.14	29.33	-2.83	-3.61
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	27.69	21.74	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	22.63	19.89	- -	- -	- -
Gross Margin (%)	39.99	41.1	51.93	38.31	35.48	35.88	41.91	36.1	37.55	36.34	46.56	50.41	49.15	40.59	35.3
EBITDA Margin (%)	-25.87	-18.1	3.24	-65.47	-41.04	-24.65	4.51	-21.7	-10.68	-23.22	17.4	22.28	17.28	-3.88	-21.24
Operating Margin (%)	-29.04	-20.06	2.52	-66.82	-42.44	-26.08	3.1	-20.3	-11.42	-25.19	15.35	20.59	15.22	-8.16	-28.29
Incremental Operating Margin (%)	- -	124.1	119.02	74.39	12.05	27.86	54.84	61.07	140.08	28.76	35.01	39.45	- -	205.39	104.05
Pretax Margin (%)	-21.93	-20.55	2.07	-66.01	-46.72	-29.78	1.54	-24.73	-12.41	-13.28	18.77	22.5	18.81	-7.28	-23.47
Profit Margin (%)	-21.84	-20.74	2.14	-66.35	-46.79	-29.91	1.79	-24.86	-12.57	-12.21	18.59	22.41	50.07	-6.63	-14.25
Net Income to Common Margin (%)	-21.84	-20.74	2.14	-66.35	-46.79	-29.91	1.79	-24.86	-12.57	-12.21	18.59	22.41	50.07	-6.63	-14.25
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.95	0.41	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	-43.53	-59.51	7	-114.43	- -	- -	2.92	-30.11	-18.97	-15.88	30.27	23	35.42	-3.34	-4.16

Credit (USD)

Credit Ratios API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	05/31/2012	05/31/2013	05/31/2014	05/31/2015	05/31/2016	05/31/2017	05/31/2018	05/31/2019	05/31/2020	05/31/2021	05/31/2022	05/31/2023	05/31/2024	05/31/2025	05/31/2026

Total Debt	1	1	1	4	6	6	6	- -	4	5	1	6	6	11	10
ST Debt	1	1	1	- -	- -	- -	6	- -	1	4	1	- -	- -	1	1
LT Debt	- -	- -	- -	4	6	6	- -	- -	3	1	- -	6	6	10	9
Total Debt/EBITDA	-0.35	-0.37	1.22	-0.58	-1	-1.31	4.59	- -	-1.66	-1.25	0.11	0.44	0.54	-4.73	-0.93
Net Debt/EBITDA	0.17	0.41	-1.62	0.26	-0.84	2.51	-8.06	1.19	1.58	0.39	-3.56	-2.08	-4.3	10.72	10.96
Total Debt/EBIT	-0.31	-0.33	1.56	-0.57	-0.97	-1.24	6.68	- -	-1.43	-1.15	0.13	0.47	0.61	-1.91	-0.7
Net Debt/EBIT	0.15	0.37	-2.08	0.26	-0.82	2.37	-11.74	1.09	1.36	0.36	-4.04	-2.25	-4.88	4.32	8.22
EBITDA to Interest Expense	-1,004	-60.92	24.54	-50.45	-9.84	-6.87	3.34	-18.13	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	-1,015.25	-63.51	11.5	-51.36	-11.36	-7.57	1.9	-18.82	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	-1,126.75	-67.49	19.12	-51.49	-10.17	-7.27	2.29	-16.96	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	55.77	45.69	57.67	30.72	-7	54.43	62.36	72.61	68.42	52.85	81.81	77.03	87.24	82.74	88.98
Long-Term Debt/Equity (%)	- -	- -	- -	83.32	- -	36.38	- -	- -	18.72	8.8	0.42	8.15	5.14	8.07	4.22
Long-Term Debt/Capital (%)	- -	- -	- -	45.45	113.8	26.68	- -	- -	14.62	6.19	0.41	7.53	4.87	7.42	4.03
Long-Term Debt/Total Assets (%)	- -	- -	- -	25.5	59.35	19.78	- -	- -	12.79	4.65	0.34	6.28	4.48	6.68	3.75
Total Debt/Equity (%)	21.82	22.05	11.05	83.32	-824.62	36.38	31.68	- -	28.04	42.13	1.97	8.33	5.55	8.81	4.5
Total Debt/Capital (%)	17.91	18.06	9.95	45.45	113.8	26.68	24.06	- -	21.9	29.64	1.93	7.69	5.26	8.1	4.31
Total Debt/Total Assets (%)	12.12	10.03	6.36	25.5	59.35	19.78	19.74	- -	19.16	22.26	1.61	6.42	4.84	7.29	4.01
Net Debt to Equity	-10.3	-24.49	-14.68	-38.15	-694.74	-69.63	-55.68	-35.13	-26.71	-13.13	-61.75	-39.75	-44.05	-19.96	-53.01
Net Debt/Capital (%)	-11.49	-32.43	-17.21	-61.69	116.81	-229.23	-125.63	-54.14	-29.88	-12.86	-153.5	-57.97	-71.63	-22.47	-102.94
EBITDA	-4	-3	1	-7	-6	-5	1	-5	-2	-4	9	14	11	-2	-11
EBITDA-CapEx	-4	-3	- -	-7	-7	-5	1	-5	-3	-4	8	13	11	-7	-13
Operating Income (Loss)	-5	-3	- -	-7	-6	-5	1	-4	-3	-4	8	13	10	-5	-14

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	05/31/2012	05/31/2013	05/31/2014	05/31/2015	05/31/2016	05/31/2017	05/31/2018	05/31/2019	05/31/2020	05/31/2021	05/31/2022	05/31/2023	05/31/2024	05/31/2025	05/31/2026

Cash Ratio	0.43	0.41	0.35	0.85	0.2	2.26	1.51	0.98	1.41	0.51	2.86	2.94	4.68	1.57	6.52
Current Ratio	2.27	1.86	2.28	2.19	1.87	3.73	2.64	3.63	4.57	2.12	5.45	5.46	9.31	5.68	10.33
Quick Ratio	0.97	0.87	1.02	1.06	0.31	2.77	1.77	1.87	2.37	1.08	4.03	3.96	5.61	2.48	7.5
CFO/Avg Current Liab	-1.33	-0.06	-0.11	-0.39	-1.12	-0.72	-0.14	-0.68	-0.43	-0.42	0.15	0.73	0.13	-0.57	-0.2
Common Equity/Total Assets	55.77	45.69	57.67	30.72	-7	54.43	62.36	72.61	68.42	52.85	81.81	77.03	87.24	82.74	88.98
Long-Term Debt/Equity (%)	- -	- -	- -	83.32	- -	36.38	- -	- -	18.72	8.8	0.42	8.15	5.14	8.07	4.22
Long-Term Debt/Capital (%)	- -	- -	- -	45.45	113.8	26.68	- -	- -	14.62	6.19	0.41	7.53	4.87	7.42	4.03
Long-Term Debt/Total Assets (%)	- -	- -	- -	25.5	59.35	19.78	- -	- -	12.79	4.65	0.34	6.28	4.48	6.68	3.75
Total Debt/Equity (%)	21.82	22.05	11.05	83.32	-824.62	36.38	31.68	- -	28.04	42.13	1.97	8.33	5.55	8.81	4.5
Total Debt/Capital (%)	17.91	18.06	9.95	45.45	113.8	26.68	24.06	- -	21.9	29.64	1.93	7.69	5.26	8.1	4.31
Total Debt/Total Assets (%)	12.12	10.03	6.36	25.5	59.35	19.78	19.74	- -	19.16	22.26	1.61	6.42	4.84	7.29	4.01
CFO/Total Liabilities	-94.5	-5.18	-11.68	-21.86	-58.32	-31.88	-11.58	-96.29	-31.05	-26.44	13.3	44.41	10.76	-28.86	-12.18
CFO/CapEx	-108.33	-2.44	-1.79	-19.12	-6.83	-9.42	-2.36	-32.58	-12.42	-11.9	3.63	7.35	2.34	-1.48	-1.6
Altman's Z-Score	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	05/31/2012	05/31/2013	05/31/2014	05/31/2015	05/31/2016	05/31/2017	05/31/2018	05/31/2019	05/31/2020	05/31/2021	05/31/2022	05/31/2023	05/31/2024	05/31/2025	05/31/2026

Accounts Receivable Turnover	7.72	6.32	6.54	4.2	15.22	8.34	8.61	5.46	5.2	3.72	5.63	4.41	5.02	4.92	3.16
Days Sales Outstanding	47.27	57.78	55.83	86.95	23.98	43.77	42.4	66.87	70.21	98.06	64.85	82.74	72.73	74.24	115.57
Inventory Turnover	1.69	1.7	1.64	0.93	1.32	1.78	2.19	1.49	1.63	1.26	2.27	1.65	1.1	0.88	0.78
Days Inventory Outstanding	216.08	214.95	222.14	391.9	276.13	205.38	166.39	245.66	223.54	290.78	160.57	220.71	332.64	413.95	470.22
Accounts Payable Turnover	8.72	6.69	6.65	5.47	8.67	5.54	8.58	7.29	8.93	5.96	9.41	6.13	6.5	6.56	4.7
Accounts Payable Turnover Days	41.87	54.58	54.89	66.73	42.09	65.9	42.52	50.08	40.88	61.29	38.77	59.55	56.17	55.63	77.6
Cash Conversion Cycle	221.48	218.15	223.08	412.13	258.02	183.24	166.26	262.45	252.87	327.54	186.65	243.9	349.2	432.55	508.19
Inventory to Cash Days	-168.82	-157.17	-166.3	-304.95	-252.15	-161.61	-123.99	-178.79	-153.32	-192.72	-95.72	-137.96	-259.9	-339.71	-354.65
Inventories	6	5	6	7	7	7	9	9	8	9	15	24	37	42	41
Raw Materials	3	3	3	4	3	4	6	5	5	6	10	16	22	31	29
Work In Process	3	2	3	3	4	2	3	4	3	3	5	6	14	9	11
Finished Goods	- -	- -	- -	1	- -	- -	- -	- -	- -	- -	- -	2	1	2	1
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	05/31/2012	05/31/2013	05/31/2014	05/31/2015	05/31/2016	05/31/2017	05/31/2018	05/31/2019	05/31/2020	05/31/2021	05/31/2022	05/31/2023	05/31/2024	05/31/2025	05/31/2026

Market Capitalization	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Cash & Cash Equivalents	2	2	2	6	1	18	17	5	5	5	31	30	49	25	116
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	1	1	1	4	6	6	6	- -	4	5	1	6	6	11	10
Enterprise Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Capital	8	6	8	8	5	23	25	15	18	16	52	82	118	134	229
Total Debt/Capital (%)	17.91	18.06	9.95	45.45	113.8	26.68	24.06	- -	21.9	29.64	1.93	7.69	5.26	8.1	4.31
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Enterprise Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Sales	16	16	20	10	15	19	30	21	22	17	51	65	66	59	50
TTM EBITDA	-4	-3	1	-7	-6	-5	1	-5	-2	-4	9	14	11	-2	-11
TTM Operating Income	-5	-3	- -	-7	-6	-5	1	-4	-3	-4	8	13	10	-5	-14
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	10	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	9	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

No data availableFinancial data will appear here once available

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	05/31/2012	05/31/2013	05/31/2014	05/31/2015	05/31/2016	05/31/2017	05/31/2018	05/31/2019	05/31/2020	05/31/2021	05/31/2022	05/31/2023	05/31/2024	05/31/2025	05/31/2026

Shares Outstanding	9	11	11	13	13	21	22	23	23	24	27	29	29	30	32
Diluted Weighted Avg Shares	9	10	12	12	13	16	23	22	23	23	28	29	30	30	31
Basic Weighted Avg Shares	9	10	11	12	13	16	22	22	23	23	26	28	29	30	31
Revenue per Share	1.72	1.73	1.81	0.83	1.11	1.16	1.36	0.94	0.97	0.71	1.95	2.34	2.3	1.99	1.63
EBITDA per Share	-0.45	-0.31	0.06	-0.54	-0.45	-0.29	0.06	-0.2	-0.1	-0.16	0.34	0.52	0.4	-0.08	-0.35
Operating Income per Share	-0.5	-0.35	0.05	-0.56	-0.47	-0.3	0.04	-0.19	-0.11	-0.18	0.3	0.48	0.35	-0.16	-0.46
Basic EPS, GAAP	-0.38	-0.36	0.04	-0.55	-0.52	-0.35	0.02	-0.23	-0.12	-0.09	0.36	0.52	1.15	-0.13	-0.23
Basic EPS from Cont Ops	-0.38	-0.36	0.04	-0.55	-0.52	-0.35	0.02	-0.23	-0.12	-0.09	0.36	0.52	1.15	-0.13	-0.23
Diluted EPS, GAAP	-0.38	-0.36	0.04	-0.55	-0.52	-0.35	0.02	-0.23	-0.12	-0.09	0.34	0.5	1.12	-0.13	-0.23
Diluted EPS from Cont Ops	-0.38	-0.36	0.04	-0.55	-0.52	-0.35	0.02	-0.23	-0.12	-0.09	0.34	0.5	1.12	-0.13	-0.23
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-0.54	-0.03	-0.06	-0.19	-0.48	-0.28	-0.06	-0.25	-0.09	-0.12	0.06	0.36	0.06	-0.25	-0.11
Free Cash Flow per Basic Share	-0.55	-0.05	-0.09	-0.2	-0.55	-0.31	-0.09	-0.26	-0.1	-0.12	0.04	0.31	0.03	-0.42	-0.18
Cash & Equivalents per Share	0.23	0.22	0.16	0.43	0.07	0.83	0.76	0.24	0.24	0.19	1.16	1.68	1.7	0.82	3.58
Book Value per Share	0.71	0.47	0.63	0.36	-0.05	0.79	0.87	0.68	0.61	0.48	1.88	2.65	3.85	4.11	6.76
Tangible Book Value per Share	0.71	0.47	0.63	0.36	-0.05	0.79	0.87	0.68	0.61	0.48	1.88	2.65	3.85	3.39	6.13