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Aehr Test Systems (AEHR) guidance and outlook
Aehr Test Systems (AEHR) raised its guidance on Nov 2, 2026: Revenue $150M for FY2027; Revenue +200% for FY2027. Aehr Test Systems' 10-Q filed Nov 6, 2026 makes 6 forward-looking statements.
Guidance and outlook
Latest guidance
| Metric | Period | Range | Change |
|---|---|---|---|
| Revenue | FY2027 | $150M | raised |
| Revenue | FY2027 | +200% | raised |
From the earnings release filed Nov 2, 2026 (8-K on EDGAR).
Forward-looking statements, 10-Q filed Nov 6, 2026
- We recognize deferred tax assets (“DTAs”) for deductible temporary differences, net operating loss carryforwards, and tax credit carryforwards to the extent we conclude it is more likely than not that such DTAs will be realized.
- At each reporting date, we evaluate the realizability of our DTAs and record a valuation allowance when, based on all available evidence, we conclude that it is not more likely than not that some portion or all of our DTAs will be realized.
- In making this determination, we consider, among other factors: (i) recent operating results and cumulative pretax income (loss) in the United States; (ii) the duration and severity of any recent losses; (iii) projections of future taxable income based on our operating plans (including expected revenues, margins, and cost structure); (iv) the availability and feasibility of tax planning strategies; and (v) the…
- This reassessment places increased emphasis on the evaluation of recent operating performance and our forecast of future taxable income, including the extent to which recent losses are expected to be temporary versus indicative of a sustained trend.
- If actual results differ from our current estimates, if assumptions underlying our forecast of future taxable income change, or if negative evidence (including sustained losses) outweighs positive evidence, we may be required to record or adjust a valuation allowance.
- We believe that our existing cash resources and anticipated funds from operations will satisfy our cash requirements to fund our operating activities, capital expenditures and other obligations for the next twelve months.
Aehr Test Systems' latest quarter
Aehr Test Systems, Q3 2026: revenue $33.0M, operating margin 18.3%, net earnings $7.2M, operating cash flow −$3.1M. The chart follows the revenue to costs, profit and cash.
Questions
Did Aehr Test Systems raise or lower its guidance?
Aehr Test Systems (AEHR) raised its guidance on Nov 2, 2026: Revenue $150M for FY2027; Revenue +200% for FY2027.
What does Aehr Test Systems expect?
We recognize deferred tax assets (“DTAs”) for deductible temporary differences, net operating loss carryforwards, and tax credit carryforwards to the extent we conclude it is more likely than not that such DTAs will be realized. At each reporting date, we evaluate the realizability of our DTAs and record a valuation allowance when, based on all available evidence, we conclude that it is not more likely than not that some portion or all of our DTAs will be realized. In making this determination, we consider, among other factors: (i) recent operating results and cumulative pretax income (loss) i
Updated Nov 8, 2026. Read automatically from SEC filings and public data; errors are possible. Not investment advice.