secwatch.observer — SEC 8-K summary
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Issuer:     AEHR TEST SYSTEMS (AEHR)
CIK:        0001040470
Form:       8-K
Filed at:   2026-01-08T23:59:59+00:00
Accession:  0001654954-26-000197
Event type: earnings
Sentiment:  negative
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Aehr Test Q2 FY2026: revenue $9.9M (-27% YoY), GAAP loss $(3.2)M, reinstates guidance
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- Net revenue $9.9M, down 27% from $13.5M YoY; GAAP net loss $(3.2)M ($0.11/share) vs $(1.0)M loss ($0.03/share).
- Non-GAAP net loss $(1.3)M ($0.04/share) vs non-GAAP net income $0.7M ($0.02/share) in prior-year quarter.
- Bookings $6.2M; backlog $11.8M; effective backlog $18.3M; cash $31.0M, up from $24.7M sequentially.
- First six months: revenue $20.9M (down 21% YoY), GAAP net loss $(5.3)M vs $(0.4)M loss YoY.
- Reinstated fiscal 2026 guidance citing improved visibility for AI processor and data center test demand; specific figures not in this release.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1040470/000165495426000197/0001654954-26-000197-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1040470/000165495426000197/aehr_8k.htm
  HTML page:      https://secwatch.observer/filing/0001654954-26-000197

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer