---
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"
generated_at: "2026-06-07T01:15:17.283265+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Aehr Test Systems Q2 revenue up 45% YoY to $21.4M, guides FY2024 rev $75-85M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-000372
- JSON: https://secwatch.observer/filing/0001654954-24-000372.json
- Plain text: https://secwatch.observer/filing/0001654954-24-000372.txt

## Key facts
- Earnings Releases
  AEHR TEST SYSTEMS reported full-year fiscal 2024 results: revenue between $75 million and $85 million, net income between 20% and 25% of revenue.
  - Period: full-year fiscal 2024
  - Revenue: between $75 million and $85 million
  - Net income: between 20% and 25% of revenue
  - Result: guidance update
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm
- Earnings Releases
  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.
  - Period: first six months of fiscal 2024 ended November 30, 2023
  - Revenue: Net revenue was $42.1 million
  - Net income: GAAP net income was $10.8 million
  - EPS: $0.36 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm
- Earnings Releases
  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.
  - Period: second quarter of fiscal 2024 ended November 30, 2023
  - Revenue: Net revenue was $21.4 million
  - Net income: GAAP net income was $6.1 million
  - EPS: $0.20 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1040470/000165495424000372/0001654954-24-000372-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.