US_AEHR 2023-02-28 Q3

Status: OK — incomplete — unset metrics listed below; Currency: USD; Amounts unit: millions; Forms: ✓ ✓ ✓

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Metric mapping (value → extracted evidence)

Metric values use dashboard units where applicable; evidence is the stored snippet from the PDF text layer or OCR used during extraction.

Structured statements (SEC US-GAAP)

Metric	Value	Evidence / page extract
Revenue	17.21	—
Operating profit	3.793	—
D&A	0.112	Row: derived: same-row components · dashboard=0.112 mln — derived: same-row components
EBITDA	3.905	—
Net profit	4.132	—
Cash	17.19	—
Debt short	0.068	—
Debt long	—	—
Net debt	-42.7	Components: short debt 0.068 + long debt 0 + other financial liab. 0 + NCI 0 − cash 17.19 = net debt -17.12.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-42.697 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	-1.123	—
Investing CF	-7.721	—
Assets	84.4	—
Equity	68.63	—

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	17.21
Cost of revenue	`CostOfRevenue`	8.331
Gross profit	`GrossProfit`	8.875
Operating expenses	`OperatingExpenses`	5.082
Research and development	`ResearchAndDevelopmentExpense`	1.832
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	3.25
Operating income (loss)	`OperatingIncomeLoss`	3.793
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	0.017
Net income (loss)	`NetIncomeLoss`	4.132
Depreciation & amortization	`DepreciationAndAmortization`	0.112
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	3.905

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	84.4
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	17.19
Inventory (net)	`InventoryNet`	21.62
PP&E (net)	`PropertyPlantAndEquipmentNet`	1.281
Total liabilities	`Liabilities`	15.76
Stockholders' equity	`StockholdersEquity`	68.63
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.068

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	-1.123
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-7.721
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	7.242
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	0.079

Source: data.sec.gov company facts. Quarterly cash-flow lines use the same incremental YTD logic as dashboard totals. Not all filers tag every line; tags are US-GAAP labels from the API.

Statement pages (discovery)

Statement previews & reconstructed tables

Page previews unavailable (missing PDF, no discovery pages, or PDF renderer not available).

✓	Balance sheet identity (A = L + E)	Implied total liabilities (TA − TE) = 16; known debt components fit within that envelope.
✗	Net debt formula	Stored net_debt (-43) ≠ derived from components (-17); diff -26 (59.9%).
✓	EBITDA = OP + D&A	EBITDA (4) ≈ OP (4) + D&A (0) = 4.
✓	Net profit vs operating profit	Net profit (4) sits within a plausible band vs operating profit (4).
✓	Cash ≤ total assets	Cash (17) ≤ total assets (84).

US_AEHR 2023-02-28 Q3 — report review