{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-009008","form_type":"8-K","ticker":"AEHR","cik":"0001040470","company_name":"AEHR TEST SYSTEMS","filed_at":"2024-07-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.980812+00:00","generated_at":"2026-05-31T20:23:05.959026+00:00","sec_items":["1.01","3.02","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Aehr Test Systems acquires Incal Technology for $21M to bolster AI semiconductor test market","bullets":["Purchase price: $14M cash + 552,355 shares of Aehr common stock valued at $7M ($12.673/share).","Incal's trailing 12-month revenue ~$12M from burn-in systems and consumables for AI/GPU/HPC devices.","Acquisition expected to be immediately accretive; close targeted within 60 days subject to conditions.","Deal adds ultra-high-power burn-in capabilities for AI accelerators drawing 1,000W+, expanding Aehr's portfolio.","Incal brings relationships with leading AI semiconductor manufacturers and their subcontractors."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-009008","json":"https://secwatch.observer/filing/0001654954-24-009008.json","markdown":"https://secwatch.observer/filing/0001654954-24-009008.md","text":"https://secwatch.observer/filing/0001654954-24-009008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424009008/0001654954-24-009008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424009008/aehr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T20:23:05.959026+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}