{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-26-003310","form_type":"8-K","ticker":"AEHR","cik":"0001040470","company_name":"AEHR TEST SYSTEMS","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.844719+00:00","generated_at":"2026-05-15T06:58:14.043969+00:00","sec_items":["2.02","5.03","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Aehr Test Systems Q3 revenue $10.3M, bookings $37.2M; guides H2 at high-end of $60-80M","bullets":["Net revenue $10.3M vs $18.3M YoY; GAAP net loss $(3.2)M ($(0.10)/diluted) vs $(0.6)M loss ($(0.02)) YoY.","Non-GAAP net loss $(1.5)M ($(0.05)/diluted) vs non-GAAP income $2.0M ($0.07) YoY.","Quarterly bookings $37.2M; book-to-bill >3.5x; backlog $38.7M; effective backlog $50.9M.","Expects fiscal H2 (ends May 29, 2026) bookings at high end of $60-80M range, driven by AI hyperscaler PLBI orders.","Fiscal year end changed from May 31 to June 30 effective FY2027; transition period May 30-June 26, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-003310","json":"https://secwatch.observer/filing/0001654954-26-003310.json","markdown":"https://secwatch.observer/filing/0001654954-26-003310.md","text":"https://secwatch.observer/filing/0001654954-26-003310.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/0001654954-26-003310-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/aehr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:58:14.043969+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":"446d098059b9d2fcbd2ef3f7b6170aa89bdaad51","claim":"AEHR TEST SYSTEMS: Changed fiscal year end from the Friday nearest May 31 to the Friday nearest June 30, effective for fiscal year 2027 (effective 2026-06-27).","evidence_excerpt":"On April 2, 2026, the Board of Directors of the Company approved a change in the Company’s fiscal year end from the 52- or 53-week period ending on the Friday nearest May 31 to the 52- or 53-week period ending on the Friday nearest June 30.","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/0001654954-26-003310-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001850902-26-000007","ticker":"TKNO","company_name":"Alpha Teknova, Inc.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Teknova Q1 revenue $11.1M (+13% YoY); reaffirms FY 2026 guidance $42-44M","event_type":"earnings","sec_items":["2.02","9.01","5.05"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: governance_change","same SEC item: 2.02, 9.01","same event type: earnings","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001850902-26-000007","json":"https://secwatch.observer/filing/0001850902-26-000007.json","markdown":"https://secwatch.observer/filing/0001850902-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1850902/000185090226000007/0001850902-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1850902/000185090226000007/tkno-20260504.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On April 2, 2026, the Board of Directors of the Company approved a change in the Company’s fiscal year end from the 52- or 53-week period ending on the Friday nearest May 31 to the 52- or 53-week period ending on the Friday nearest June 30.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/0001654954-26-003310-index.htm","comparable_excerpt":"On May 4, 2026, the Board of Directors of the Company approved an amended and restated Code of Business Conduct and Ethics (the “Code”). 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Incorporation with the Florida Division of Corporations creating and authorizing 4,000 shares of Series D Preferred Stock and 4,000 shares of Series E Preferred Stock.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1649739/000164973926000020/0001649739-26-000020-index.htm"}},{"accession":"0001185185-26-002273","ticker":"DGAC","company_name":"DISCIPLINED GROWTH ACQUISITION Corp","filed_at":"2026-06-01T20:15:34+00:00","headline":"Disciplined Growth Acquisition Corp. closes $150M IPO on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","8.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-26-002273","json":"https://secwatch.observer/filing/0001185185-26-002273.json","markdown":"https://secwatch.observer/filing/0001185185-26-002273.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2111038/000118518526002273/0001185185-26-002273-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2111038/000118518526002273/dgac8k052926.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On April 2, 2026, the Board of Directors of the Company approved a change in the Company’s fiscal year end from the 52- or 53-week period ending on the Friday nearest May 31 to the 52- or 53-week period ending on the Friday nearest June 30.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/0001654954-26-003310-index.htm","comparable_excerpt":"On May 26, 2026, in connection with the IPO, the Company filed its amended and restated memorandum and articles of association (the “Amended and Restated Memorandum and Articles of Association”) with the Cayman Islands Registrar of Companies, which was effective on May 26, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2111038/000118518526002273/0001185185-26-002273-index.htm"}},{"accession":"0001829126-26-004879","ticker":"SAGU","company_name":"Shreya Acquisition Group","filed_at":"2026-05-11T23:59:59+00:00","headline":"Shreya Acquisition Group closes $110M IPO, 11M units at $10 each on NYSE","event_type":"other_material","sec_items":["1.01","3.02","5.02","5.03","8.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","similar 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001287032-26-000174","json":"https://secwatch.observer/filing/0001287032-26-000174.json","markdown":"https://secwatch.observer/filing/0001287032-26-000174.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1287032/000128703226000174/0001287032-26-000174-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1287032/000128703226000174/psec-20260508.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On April 2, 2026, the Board of Directors of the Company approved a change in the Company’s fiscal year end from the 52- or 53-week period ending on the Friday nearest May 31 to the 52- or 53-week period ending on the Friday nearest June 30.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/0001654954-26-003310-index.htm","comparable_excerpt":"On May 8, 2026, in connection with the Offering, the Company filed Articles Supplementary (the “Articles Supplementary”) with the State Department of Assessments and Taxation of Maryland (“SDAT”), reclassifying and designating 16,000,000 authorized and unissued shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”), into shares of Series A Preferred Stock.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1287032/000128703226000174/0001287032-26-000174-index.htm"}},{"accession":"0001628280-26-032558","ticker":"APAD","company_name":"Enhanced Group Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Enhanced Group completes de-SPAC merger with Enhanced Ltd; redemptions of $201.7M","event_type":"m_and_a","sec_items":["1.01","2.01","5.06","3.02","9.01","4.01","3.01","3.03","5.01","5.02","5.03","5.05","7.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: governance_change","same SEC item: 5.03, 9.01","similar 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001703056-26-000078","json":"https://secwatch.observer/filing/0001703056-26-000078.json","markdown":"https://secwatch.observer/filing/0001703056-26-000078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1703056/000170305626000078/0001703056-26-000078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1703056/000170305626000078/adt-20260504.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"On April 2, 2026, the Board of Directors of the Company approved a change in the Company’s fiscal year end from the 52- or 53-week period ending on the Friday nearest May 31 to the 52- or 53-week period ending on the Friday nearest June 30.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1040470/000165495426003310/0001654954-26-003310-index.htm","comparable_excerpt":"On May 8, 2026, the Board approved an amendment and restatement of the Company’s Amended and Restated Bylaws, dated as of September 15, 2023 (as amended, the “ Bylaws ”), to remove references related to Apollo and the Amended and Restated Stockholders Agreement, dated December 14, 2018, between the Company, Prime Security Services TopCo Parent, L.P., and the Co-Investors.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1703056/000170305626000078/0001703056-26-000078-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}