AEHR TEST SYSTEMS

AEHR · Healthcare · $2.8B mkt cap · FY2026 filings · · No moat ·

Doesn't clear the bar

No moat
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The five investor questions

29

2022–2026 (latest 5 aligned FYs; v3 window cap 5): revenue $50.8M to $50M, decreasing; diluted EPS 0.34 to -0.23, decreasing.

55

Median gross margin 39.1% over 10y, stable.

14

Median ROIC -7.7%, above the 12% hurdle in 40% of years.

55

Net cash position — no leverage risk.

24

Owner earnings changed trend unclear over up to the ten most recent annual observations.

Price vs. value if growth stopped today

A cautious baseline, not a price target: what the shares may support if normalized owner earnings simply hold steady.

Above value if growth stopped todayBelow value if growth stopped today
2568% above value if growth stopped today
$9.4M
$3.23
$3.23
$86.26
2568% above value if growth stopped today

What today’s price assumes: owner earnings growing ~93%/yr over 5 years. The zero-growth estimate assumes owner earnings stay flat (0% growth).

How to read this

We solve for the constant annual change in owner earnings that would make the five-year zero-growth estimate equal today’s price. This keeps the existing model inputs and calculation unchanged; it is an expectations lens, not a forecast.

This zero-growth estimate assumes trailing owner earnings persist — unreliable for declining businesses. The recent FY revenue series does not trigger the three-consecutive-declines flag.

Among the current top-score group, the median current price is 235% above the zero-growth estimate across 49 of the current top 50 companies by Moat Score with both values.

Score records captured Sep 7, 2026.

Exactly which 50 companies?

FTNT, META, MEDP, IBEX, MSFT, GOOG, LULU, ANF, IDXX, TXRH, FHI, QLYS, FFIV, ADBE, LLY, MANH, VEEV, RMD, GRMN, PCTY, EAT, UI, SSD, MNST, DOCS, LRCX, MCO, CPRT, NTAP, NVDA, CORT, SFM, MPTI, ULTA, SN, ROL, CTAS, PAYC, IRMD, INTU, DECK, MORN, JKHY, TPR, LGCY, DAL, GWW, ISRG, MPWR, LOPE

Missing a usable price or zero-growth estimate: ANF.

Model details under moat-index@3.0.0: zero-growth multiple 11.1×, capped-growth comparison at no more than 18×; 9% discount rate; high-end growth 0% (capped at 4%) using min(5y revenue CAGR, 5y diluted-EPS CAGR), clamped to 0%–4%; maintenance capex uses min(capex, D&A); abstain when D&A is unavailable. This is a disclosed model range, not intrinsic value as fact.

18 years of fundamentals

The business, in plain English

AEHR TEST SYSTEMS booked $50M of revenue in FY2026 in the Healthcare sector and kept 35.3% of it as gross profit — a solid-margin business by that measure. After every other cost, −14.3% of each revenue dollar reached the bottom line.

Across the filed record, revenue grew from $11.7M (FY2010) to $50M (FY2026) — about 9.5% a year compounded over 16 years.

It earned −10.8% on invested capital in the latest filed year, FY2026. Across the full 17-year measurable filed record, median ROIC was −21.2%. Over the v3 recent window (10 measurable filed years), median ROIC was −7.7%. The Returns on Capital filter above scores it 14/100.

AEHR's latest filed year, FY2026, doesn't disclose total debt in a form the methodology can use, so current leverage is treated as unmeasured — never assumed to be zero.

Put together: Pricing Power is the strongest of the five filters (55/100) and Returns on Capital the weakest (14/100), which is how AEHR lands at 35/100 — a None moat.

This breakdown is generated from the filed numbers and sub-scores above — no outside narrative, no estimates. Where a filing doesn’t disclose an input, the sentence that would need it is omitted instead of guessed.

FY2009–FY2026 · 18 fiscal years, normalized from AEHR’s SEC filings

Sales, as filed$50M FY2026
$0$25M$50M2009201520212026
Revenue kept after cost of goods35.3% FY2026
0%20%40%2009201520212026
Standard ROIC or separately labeled Operating ROICStandard ROIC 55.1% FY2022

Exact FY and FY-1 financing invested-capital inputs are required.

−100%0%2009201520212026
Cash an owner could take out−$6.4M FY2026
$0$20M2009201520212026

The explained ROIC gaps have filed inputs but no meaningful positive invested-capital denominator. Other gaps mean the item is not in the filings for that year. The series is never interpolated or estimated. The Table view lists every filed value, including operating and net margins, total debt, and share count.

Visual explainers

The filing-backed explainer service is temporarily unavailable, so no partial or guessed chart is shown.

Moat Score history

18 logged readings since Jul 17, 2026 · append-only, never rewritten

Moat Score over timeLast scored reading of each day, on the 0–100 scale35.4 / 100
0406080100WideNarrowShallowNo moatJul 17, 2026Sep 7, 2026

Breaks in the line mark methodology or normalizer upgrades — readings across versions aren’t compared, so a level shift there isn’t a change in the business.

Tier changesSame-methodology and same-normalizer crossings of the Wide / Narrow / Shallow bars

  1. Shallow moatchanged toNo moatSep 4, 2026
  2. Normalizer upgraded unstamped (version unknown)tomoat-xbrl-normalizer@1.1.0 — readings across versions aren’t comparedJul 26, 2026
  3. Methodology upgraded moat-index@2.0.0tomoat-index@3.0.0 — readings across versions aren’t comparedJul 23, 2026
  4. Methodology upgraded moat-index@1.2.0tomoat-index@2.0.0 — readings across versions aren’t comparedJul 20, 2026

Scores are logged append-only and never overwritten — this record cannot be reconstructed retroactively, which is exactly why it’s worth keeping.

Insider activity

Form 4 reports mix P/S market or private transactions with compensation-plan mechanics. Activity casually described as “insider selling” can include compensation mechanics; awards, tax withholding, and option exercises are shown by their exact filed class here, never collapsed into “Bought” or “Sold.”

These are disclosed filing facts and arithmetic aggregates, not a signal or verdict.

This machine-readable surface covers SEC ownership filings from 2003; it does not represent earlier paper-era records.

Records still being gathered — partial as of retrieval Sep 9, 2026.

2 filings were skipped because the SEC primary document returned 404; the omission is disclosed and aggregates are withheld.

Trailing-12-month totals and the 90-day cluster result are withheld because this issuer walk is incomplete.

InsiderShares owned afterDateFiling detail
WIMMERS DIDIERRole not disclosedPayment of exercise price or tax liability (F)Table I · Disposed · Common Stock317$76.27$24,17812,379Sep 3, 2026
1 filed lot
  • Table I · Common Stock: 317 shares at $76.27 · code F · owned after 12,379 ·
Siu ChrisRole not disclosedPayment of exercise price or tax liability (F)Table I · Disposed · Common Stock496$76.59$37,98977,328Sep 1, 2026
1 filed lot
  • Table I · Common Stock: 496 shares at $76.59 · code F · owned after 77,328 ·
ROGERS VERNONRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock3,994$143.77$574,217186,232Aug 17, 2026
1 filed lot
  • Table I · Common Stock: 3,994 shares at $143.77 · code S · owned after 186,232 ·
ROGERS VERNONRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock2,000$136.50$273,000See lot detailAug 14, 2026
2 filed lots
  • Table I · Common Stock: 1,000 shares at $134.00 · code S · owned after 191,226 ·
  • Table I · Common Stock: 1,000 shares at $139.00 · code S · owned after 190,226 ·
ENGINEER ADILRole not disclosedGift (G)Table I · Disposed · Common Stock500Gift (G)46,477Aug 14, 2026
1 filed lot
  • Table I · Common Stock: 500 shares at — (Gift (G)) · code G · owned after 46,477 ·
SLAYEN HOWARD TRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock5,700$133.0288$758,264140,667Aug 14, 2026
1 filed lot
  • Table I · Common Stock: 5,700 shares at $133.0288 · code S · owned after 140,667 ·
POSEDEL RHEA JRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock5,973$140.00$836,220381,989Aug 14, 2026
1 filed lot
  • Table I · Common Stock: 5,973 shares at $140.00 · code S · owned after 381,989 ·
SALAMONE ALBERTORole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock9,672$127.7179$1,235,288See lot detailAug 13, 2026
2 filed lots
  • Table I · Common Stock: 4,200 shares at $128.00 · code S · owned after 47,434 ·
  • Table I · Common Stock: 5,472 shares at $127.5014 · code S · owned after 41,962 ·
Erickson GaynRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock40,000$130.8429$5,233,718See lot detailAug 12, 2026
2 filed lots
  • Table I · Common Stock: 1,548 shares at $132.2674 · code S · owned after 196,175 ·
  • Table I · Common Stock: 38,452 shares at $130.7856 · code S · owned after 157,723 ·
POSEDEL RHEA JRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock8,413$130.00$1,093,690387,962Aug 12, 2026
1 filed lot
  • Table I · Common Stock: 8,413 shares at $130.00 · code S · owned after 387,962 ·
SCOTT GEOFFREY GATESRole not disclosedGift (G)Table I · Disposed · Common Stock6,731Gift (G)23,955Aug 12, 2026
1 filed lot
  • Table I · Common Stock: 6,731 shares at — (Gift (G)) · code G · owned after 23,955 ·
SCOTT GEOFFREY GATESRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock20,000$131.506$2,630,12010,000Aug 12, 2026
1 filed lot
  • Table I · Common Stock: 20,000 shares at $131.506 · code S · owned after 10,000 ·
ENGINEER ADILRole not disclosedExercise or conversion of derivative security (M)Table I · Acquired · Common Stock15,000$9.45$141,75061,977Aug 12, 2026
1 filed lot
  • Table I · Common Stock: 15,000 shares at $9.45 · code M · owned after 61,977 ·
ENGINEER ADILRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock15,000$131.025$1,965,374See lot detailAug 12, 2026
2 filed lots
  • Table I · Common Stock: 7,500 shares at $130.9549 · code S · owned after 54,477 ·
  • Table I · Common Stock: 7,500 shares at $131.095 · code S · owned after 46,977 ·
ENGINEER ADILRole not disclosedExercise or conversion of derivative security (M)Table II · Disposed · Option (right to buy)7,500Exercise or conversion of derivative security (M)31,330Aug 12, 2026
1 filed lot
  • Table II · Option (right to buy): 7,500 shares at — (Exercise or conversion of derivative security (M)) · code M · owned after 31,330 ·
ENGINEER ADILRole not disclosedExercise or conversion of derivative security (M)Table II · Disposed · Non-Qualified Option (right to buy)7,500Exercise or conversion of derivative security (M)28,088Aug 12, 2026
1 filed lot
  • Table II · Non-Qualified Option (right to buy): 7,500 shares at — (Exercise or conversion of derivative security (M)) · code M · owned after 28,088 ·
OLIPHANT LAURARole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock1,717$133.00$228,36116,100Aug 12, 2026
1 filed lot
  • Table I · Common Stock: 1,717 shares at $133.00 · code S · owned after 16,100 ·
SPORCK ALISTAIR NRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock1,000$108.49$108,49022,547Aug 10, 2026
1 filed lot
  • Table I · Common Stock: 1,000 shares at $108.49 · code S · owned after 22,547 ·
SPORCK ALISTAIR NRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock2,000$100.9585$201,917See lot detailAug 4, 2026
2 filed lots
  • Table I · Common Stock: 699 shares at $100.695 · code S · owned after 24,848 ·
  • Table I · Common Stock: 1,301 shares at $101.10 · code S · owned after 23,547 ·
SLAYEN HOWARD TRole not disclosedOpen-market or private sale (S)Table I · Disposed · Common Stock20,000$108.2961$2,165,922146,367Aug 4, 2026
1 filed lot
  • Table I · Common Stock: 20,000 shares at $108.2961 · code S · owned after 146,367 ·
OLIPHANT LAURARole not disclosedGift (G)Table I · Disposed · Common Stock500Gift (G)17,817Aug 4, 2026
1 filed lot
  • Table I · Common Stock: 500 shares at — (Gift (G)) · code G · owned after 17,817 ·
SALAMONE ALBERTORole not disclosedPayment of exercise price or tax liability (F)Table I · Disposed · Common Stock204$79.98$16,31651,634Aug 3, 2026
1 filed lot
  • Table I · Common Stock: 204 shares at $79.98 · code F · owned after 51,634 ·

Source-event as of . Retrieved .

Track record

How AEHR TEST SYSTEMS’s moat rated in each of the years we can reconstruct from its filings — scored only on what was knowable at the time — and what its price and returns did afterward. The score never saw a price; the two are joined only in hindsight, for education, not as a signal.

Point-in-time scores 20112025, one methodology version · reconstructed from filings on file each Dec 31 — never with hindsight

Point-in-time Moat Score (dot colored by tier)Indexed price (total-return (dividends reinvested))Rated Wide-moat that year

How to read this: each dot is what the engine would have scored AEHR on that December 31; the line below is its total-return price path (dividends reinvested) in the years since.

0406080100WideNarrowShallowNo moatPoint-in-time Moat Score1002005001,0002,0005,000Indexed price · log scale (2012 = 100)201120142017202020232026

Two tracks, one timeline: the score has its own 0–100 scale (top), the price its own 100-based scale (bottom) — never a shared axis. The price path is a total-return (dividends reinvested) index built from the same data the forward returns use; gaps in the score line are years with no reconstructed rating (see the table for why). The Table view carries every value.

What followed, in the years it rated Wide

In the reconstructed history shown, AEHR did not rate Wide-moat in any year, so there is no wide-moat track record to report. That absence is itself the honest answer — we don’t manufacture a comparison where the rating never earned one.

Healthcare context

#447 of 708 scored Healthcare companies, ranked by Moat Score.

Nearest peers by Moat Score

  1. #445ATRA ATARA BIOTHERAPEUTICS, INC.35.5 out of 100, No moatNo moat
  2. #446OGN Organon & Co.35.5 out of 100, No moatNo moat
  3. #448WLSS WELSIS CORP.35.4 out of 100, No moatNo moat
  4. #449INBP INTEGRATED BIOPHARMA INC35.3 out of 100, No moatNo moat

Compare AEHR with its nearest peersAll Healthcare companies on the Index →

Common questions about AEHR

Does AEHR TEST SYSTEMS have an economic moat?
Based on its FY2026 SEC filings, the Moat Index scores AEHR TEST SYSTEMS (AEHR) 35.4 out of 100 — below the Shallow-moat bar, so no moat. The five questions behind that score begin at 20% each; if exactly one genuinely lacks data, the other four weights are renormalized and disclosed. revenue and EPS trend 29, pricing power 55, returns on capital 14, balance-sheet safety 55, capital allocation 24.
Is AEHR trading below the conservative owner-earnings estimate?
The value if growth stopped today — a zero-growth baseline — is $3.23 per share. It capitalizes normalized owner earnings at a 9% rate and assumes 0% growth. Versus a recent price of $86.26, that is 2568% above value if growth stopped today. The model also publishes a capped-growth comparison, but the zero-growth estimate is the cautious baseline. It assumes trailing owner earnings persist and is unreliable for declining businesses. This is an educational estimate from primary SEC filings, not intrinsic value as a fact or investment advice.
How has AEHR's Moat Score changed over time?
The record logs 18 readings since Jul 17, 2026; the latest reads 35.4 out of 100 (no moat). Tier changes so far: Shallow moat → No moat on Sep 4, 2026. (Methodology or normalizer upgrades on Jul 20, 2026, Jul 23, 2026, Jul 26, 2026 re-based the score; readings across versions aren't compared.) The history is append-only — readings are only ever added, never rewritten.