{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-009808","form_type":"8-K","ticker":"AEHR","cik":"0001040470","company_name":"AEHR TEST SYSTEMS","filed_at":"2024-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.981407+00:00","generated_at":"2026-05-31T13:36:33.894245+00:00","sec_items":["2.01","1.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Aehr Test Systems completes acquisition of Incal Technology for $21M","bullets":["Total purchase price $21.0M: $14.0M cash + $7.0M in Aehr common stock.","Issued 552,355 shares at $12.673 per share as stock consideration.","Acquisition closed July 31, 2024, per previously announced Stock Purchase Agreement.","Purchase price subject to post-closing working capital adjustments."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-009808","json":"https://secwatch.observer/filing/0001654954-24-009808.json","markdown":"https://secwatch.observer/filing/0001654954-24-009808.md","text":"https://secwatch.observer/filing/0001654954-24-009808.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424009808/0001654954-24-009808-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424009808/aehr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:36:33.894245+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":"984292b62be9adca477b1baa69762fb2ef615f49","claim":"AEHR TEST SYSTEMS completed an acquisition involving Incal Technology, Inc. for $21.0 million (closed 2024-07-31).","evidence_excerpt":"on Form 8-K filed on July 15, 2024. Pursuant to the Purchase Agreement, the Company acquired all of the outstanding capital stock of Incal for an aggregate purchase price of $21.0 million, consisting of $14.0 million in cash and the issuance of $7.0 million in shares of the Company’s common stock (comprised of 552,355 shares of the Company’s common stock at","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495424009808/0001654954-24-009808-index.htm","confidence":0.9,"family_label":"M&A Transactions","details":[{"label":"Action","value":"acquisition"},{"label":"Counterparty","value":"Incal Technology, Inc."},{"label":"Consideration","value":"$21.0 million"},{"label":"Closing","value":"2024-07-31"}],"fact_type":"ma_transaction"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}