AEHR (Aehr Test Systems) Receivables Turnover: 1.29 (As of May. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

AEHR Aehr Test Systems AEHR
62 GF Score
Price $87.77
GF Value $14.92
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Aehr Test Systems Receivables Turnover?

Aehr Test Systems AEHR +21.91% 62 Receivables Turnover is 1.29 as of May. 2026. GuruFocus rates AEHR with a GF Score™ of 62/100 and a GF Value™ of $14.92 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,018 Semiconductors companies, Aehr Test Systems ranks worse than 78.29% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Aehr Test Systems's Revenue for the three months ended in May. 2026 was $18.84 Mil. Aehr Test Systems's average Accounts Receivable for the three months ended in May. 2026 was $14.64 Mil. Hence, Aehr Test Systems's Receivables Turnover for the three months ended in May. 2026 was 1.29.


Aehr Test Systems  (NAS:AEHR) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Aehr Test Systems Receivables Turnover Related Terms


Aehr Test Systems Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Aehr Test Systems's Receivables Turnover can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Aehr Test Systems Receivables Turnover Chart

Aehr Test Systems Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.63 4.41 5.02 4.92 3.16

Aehr Test Systems Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Receivables Turnover Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.08 0.81 0.85 0.93 1.29

AEHR vs COHU, AMBA, ICHR: Receivables Turnover Comparison

For the Semiconductor Equipment & Materials subindustry, Aehr Test Systems's Receivables Turnover, along with its competitors' market caps and Receivables Turnover data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Aehr Test Systems Receivables Turnover vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Aehr Test Systems's Receivables Turnover distribution charts can be found below:

* The bar in red indicates where Aehr Test Systems's Receivables Turnover falls into.


AEHR
62GF Score
Aehr Test Systems AEHR
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Aehr Test Systems Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

Aehr Test Systems's Receivables Turnover for the fiscal year that ended in May. 2026 is calculated as

Receivables Turnover (A: May. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (A: May. 2026 ) / ((Accounts Receivable (A: May. 2025 ) + Accounts Receivable (A: May. 2026 )) / count )
=50.001 / ((14.191 + 17.473) / 2 )
=50.001 / 15.832
=3.16

Aehr Test Systems's Receivables Turnover for the quarter that ended in May. 2026 is calculated as

Receivables Turnover (Q: May. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: May. 2026 ) / ((Accounts Receivable (Q: Feb. 2026 ) + Accounts Receivable (Q: May. 2026 )) / count )
=18.835 / ((11.808 + 17.473) / 2 )
=18.835 / 14.6405
=1.29

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Receivables Turnover →
What does a Receivables Turnover of 1.29 mean?
Aehr Test Systems (AEHR) has a Receivables Turnover of 1.29 as of May. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Aehr Test Systems and its competitors. According to the industry distribution chart, Aehr Test Systems ranks #797 out of 1018 companies in the Semiconductors industry, placing it in the top 78.3%.
Is Aehr Test Systems' Receivables Turnover too high?
Aehr Test Systems' current Receivables Turnover is 1.29. The Semiconductors industry median Receivables Turnover is 5.82. Aehr Test Systems' value of 1.29 is 77.8% below this industry median. Based on the distribution chart, Aehr Test Systems ranks #797 out of 1018 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Aehr Test Systems has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Aehr Test Systems' Receivables Turnover compare to COHU and AMBA?
According to the Semiconductors industry distribution chart, Aehr Test Systems ranks #797 out of 1018 companies for Receivables Turnover. This places Aehr Test Systems in the lower half of its industry. The industry median Receivables Turnover is 5.82. Aehr Test Systems' value of 1.29 is 77.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Semiconductors company?
The median Receivables Turnover among Semiconductors companies is 5.82, based on 1,018 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Aehr Test Systems's current Receivables Turnover of 1.29 is 77.8% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Aehr Test Systems and its competitors. For the Semiconductors industry, the median Receivables Turnover is 5.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Aehr Test Systems's current Receivables Turnover is 1.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aehr Test Systems stock overvalued right now?
Based on GuruFocus' analysis, Aehr Test Systems (AEHR) is currently considered Significantly Overvalued. The stock's GF Value™ is $14.92, compared to a current price of $87.77 — trading 488.3% above its estimated fair value. The current Receivables Turnover is 1.29 and 77.8% below the Semiconductors industry median of 5.82. Aehr Test Systems' overall GF Score™ is 62/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Aehr Test Systems (AEHR), the current Receivables Turnover is 1.29 as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Aehr Test Systems (AEHR) Overvalued in 2026?

Based on GuruFocus' analysis, Aehr Test Systems stock appears to be overvalued. The current stock price of $87.77 is trading 488.3% above its estimated GF Value™ of $14.92. GuruFocus considers Aehr Test Systems to be Significantly Overvalued.

Key valuation signals for AEHR:

  • Receivables Turnover: 1.29
  • GF Value™: $14.92 vs. price of $87.77 (488.3% above fair value)
  • GF Score™: 62/100 with 6 warning signs
  • Industry Position: 77.8% below the Semiconductors median (#797 of 1018)

No single metric tells the full story. See the AEHR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Aehr Test Systems Business Description

Other Exchanges AYB:Germany
Address 400 Kato Terrace, Fremont, CA, USA, 94539
Aehr Test Systems is engaged in test systems for burning-in and testing logic, optical, and memory integrated circuits. Increased quality and reliability needs of the Automotive and Mobility integrated circuit markets. The Company operates in one business segment, the designing, manufacturing, marketing and selling of advanced test and burn-in products to the semiconductor manufacturing industry in several geographic areas. The company provides production solutions across the product manufacturing flow to improve yield and reliability and has developed and introduced several inventive products, including the ABTSTM and FOX-PTM families of test and burn-in systems and FOX WaferPakTM Aligner, FOX-XP WaferPak Contactor, FOX DiePak Carrier and FOX DiePak Loader.
62GF Score

Get the complete analysis for AEHR

Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$87.77
Price
$14.92
GF Value