Rendering

Component: (Network and Table)
Network
00000032 - Disclosure - 7. INCOME TAXES (Tables)
(http://aehr.com/role/IncomeTaxesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001040470 (http://www.sec.gov/CIK)
Income Tax Disclosure [Abstract]Period [Axis]
2015-06-01 - 2016-05-31
Income Tax Disclosure [Abstract]
 
Domestic and foreign components of loss before income tax (expenses) benefit

 Domestic and foreign components of (loss) income before income tax (expense) benefit are as follows (in thousands):

 

  

Year Ended May 31,

   2016  2015  2014
 Domestic   $(6,794)  $(6,871)  $438 
 Foreign    19    258    (31)
     $(6,775)  $(6,613)  $407 
  
Income tax (expense) benefit

   The income tax (expense) benefit consists of the following (in thousands):

 

   Year Ended May 31,
   2016  2015  2014
Federal income taxes:               
  Current  $—     $—     $—   
  Deferred   —      —      —   
State income taxes:               
  Current   3    (19)   (30)
  Deferred   —      —      —   
Foreign income taxes:               
  Current   (13)   (15)   45 
  Deferred   —      —      —   
   $(10)  $(34)  $15 

 

  
Income tax reconciliation

  The Company’s effective tax rate differs from the U.S. federal statutory tax rate, as follows:

 

  

Year Ended May 31,

   2016  2015  2014
U.S. federal statutory tax rate   34.0%   34.0%   34.0%
State taxes, net of federal tax effect   —      (0.2)   4.7 
Foreign rate differential   0.2    1.4    (11.9)
Stock-based compensation   (3.8)   (2.2)   34.5 
Research and development credit   2.1    1.1    (20.5)
Change in valuation allowance   (32.5)   (34.4)   (45.8)
Other   (0.2)   (0.2)   1.3 
Effective tax rate   (0.2)%   (0.5)%   (3.7)%

  

  
Net deferred tax assets

 The components of the net deferred tax assets are as follows (in thousands):

   Year Ended May 31,
   2016  2015
       
Net operating losses  $16,643   $15,063 
Credit carryforwards   4,430    3,946 
Inventory reserves   1,064    1,429 
Reserves and accruals   1,606    2,809 
Other   885    960 
           
    24,628    24,207 
           
Less: Valuation allowance   (24,628)   (24,207)
Net deferred tax assets  $—     $—   

 

  
Unrecognized tax benefits

 The Company maintains liabilities for uncertain tax positions. These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available. The aggregate changes in the balance of gross unrecognized tax benefits are as follows (in thousands):

 

Beginning balance as of May 31, 2013  $1,007 
Decreases related to prior year tax positions   —   
Decreases related to lapse of statute of limitations   (34)
      
Balance at May 31, 2014  $973 
      
Decreases related to prior year tax positions   —   
Decreases related to lapse of statute of limitations   (54)
      
Balance at May 31, 2015  $919 
      
Decreases related to prior year tax positions   (124)
Decreases related to lapse of statute of limitations   (6)
      
Balance at May 31, 2016  $789