{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-000372","form_type":"8-K","ticker":"AEHR","cik":"0001040470","company_name":"AEHR TEST SYSTEMS","filed_at":"2024-01-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.193407+00:00","generated_at":"2026-06-07T01:15:17.283265+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Aehr Test Systems Q2 revenue up 45% YoY to $21.4M, guides FY2024 rev $75-85M","bullets":["Q2 GAAP net income $6.1M ($0.20 diluted EPS), up 63% YoY from $3.7M ($0.13).","Q2 Non-GAAP net income $6.7M ($0.23 diluted EPS), up 49% YoY from $4.5M ($0.16).","First-half FY2024 revenue $42.1M, up 65% YoY; GAAP net income $10.8M ($0.36 EPS), up 149%.","Revised full-year guidance: revenue $75M-$85M, GAAP net margin 20%-25% of revenue.","Cash and equivalents $50.5M at Nov 30, 2023, vs $51.0M at Aug 31, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-000372","json":"https://secwatch.observer/filing/0001654954-24-000372.json","markdown":"https://secwatch.observer/filing/0001654954-24-000372.md","text":"https://secwatch.observer/filing/0001654954-24-000372.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/aehr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T01:15:17.283265+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0f01478b20ccb44cf9d0617655bbbe70e90ff353","claim":"AEHR TEST SYSTEMS reported full-year fiscal 2024 results: revenue between $75 million and $85 million, net income between 20% and 25% of revenue.","evidence_excerpt":"Aehr Reports Strong Revenue and Earnings Growth for the Second Quarter and First Six Months of Fiscal 2024 Revises full-year fiscal 2024 guidance for revenue to be between $75 million and $85 million, and GAAP net income of between 20% and 25% of revenue","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full-year fiscal 2024"},{"label":"Revenue","value":"between $75 million and $85 million"},{"label":"Net income","value":"between 20% and 25% of revenue"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"56a8280c0284dd865a24aa7e7637c76ccfee47ab","claim":"AEHR TEST SYSTEMS reported first six months of fiscal 2024 ended November 30, 2023 results: revenue Net revenue was $42.1 million, net income GAAP net income was $10.8 million, EPS $0.36 per diluted share.","evidence_excerpt":"Fiscal First Six Months Financial Results: · Net revenue was $42.1 million, up 65% from $25.5 million in the first six months of fiscal 2023. · GAAP net income was $10.8 million, or $0.36 per diluted share, up 149% compared to GAAP net income of $4.3 million, or $0.15 per diluted share, in the first six months of fiscal 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first six months of fiscal 2024 ended November 30, 2023"},{"label":"Revenue","value":"Net revenue was $42.1 million"},{"label":"Net income","value":"GAAP net income was $10.8 million"},{"label":"EPS","value":"$0.36 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"738ff1f2d5a66b67af101298cb44db4392e909f4","claim":"AEHR TEST SYSTEMS reported second quarter of fiscal 2024 ended November 30, 2023 results: revenue Net revenue was $21.4 million, net income GAAP net income was $6.1 million, EPS $0.20 per diluted share.","evidence_excerpt":"Fiscal Second Quarter Financial Results: · Net revenue was $21.4 million, up 45% from $14.8 million in the second quarter of fiscal 2023. · GAAP net income was $6.1 million, or $0.20 per diluted share, up 63% from GAAP net income of $3.7 million, or $0.13 per diluted share, in the second quarter of fiscal 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2024 ended November 30, 2023"},{"label":"Revenue","value":"Net revenue was $21.4 million"},{"label":"Net income","value":"GAAP net income was $6.1 million"},{"label":"EPS","value":"$0.20 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}