AEHR
Aehr Test Systems, Inc.
Price Chart
Latest Quote
$76.64
| Previous Close | $79.27 |
| Open | $77.90 |
| Day High | $78.20 |
| Day Low | $74.23 |
| Volume | 1,112,410 |
Stock Information
| Shares Outstanding | 32.62M |
| Total Debt | $9.88M |
| Cash Equivalents | $116.36M |
| Revenue | $50.00M |
| Net Income | $-7.13M |
| Sector | Technology |
| Industry | Semiconductor Equipment & Materials |
| Market Cap | $2.50B |
| EPS (TTM) | $-0.23 |
| Exchange | NCM |
đ Comprehensive Analysis
Company Data
| Enterprise Value | $2.48B |
| Sales | $50.00M |
| Income | $-7.13M |
| Book/sh | $6.76 |
| Cash/sh | $3.57 |
| Employees | 138 |
Financial Ratios
| Quick Ratio | 7.60 |
| Current Ratio | 10.33 |
| Debt/Eq | 4.50 |
Returns & Margins
| ROA | -4.47% |
| ROE | -4.16% |
| Gross Margin | 35.30% |
| Operating Margin | -6.40% |
| Profit Margin | -14.25% |
Ownership
| Insider Ownership | 4.50% |
| Institutional Ownership | 75.53% |
| Insider & Institutional transactions data not available | |
Valuation Ratios
| Forward P/E | 55.40 |
| PEG | 0.90 |
| P/S | 50.00 |
| P/B | 11.34 |
Analyst Data
| Recommendation | none |
| Target Price | $130.00 |
Technical Indicators
| SMA20 | $106.77 |
| SMA50 | $92.55 |
| SMA200 | $61.54 |
| RSI | 31.45 |
| ATR | 12.4364 |
| Shares Float | 31.27M |
| Short Float | 14.03% |
| Short Ratio | 1.27 |
| Volatility | 3.09 |
| Rel Volume | 0.48 |
Performance History
| Week | -19.82% |
| Month | -16.43% |
| Quarter | -32.18% |
| 6 Months | +84.05% |
| YTD | +245.85% |
| Year | +207.17% |
| 3 Years | +84.67% |
| 5 Years | +1185.91% |
| 10 Years | +2893.75% |
Sign up for free to view detailed scoring breakdown â premium is free during our trial period!
Recent Price History
| Date | Close | Volume |
|---|---|---|
| 2026-09-01 | $76.64 | 1,112,410 |
| 2026-08-31 | $79.27 | 2,260,100 |
| 2026-08-27 | $90.46 | 1,798,300 |
| 2026-08-26 | $91.12 | 1,740,000 |
| 2026-08-25 | $95.59 | 1,781,300 |
| 2026-08-24 | $96.43 | 1,804,300 |
| 2026-08-21 | $101.73 | 1,926,400 |
| 2026-08-20 | $105.97 | 1,851,100 |
| 2026-08-19 | $107.96 | 2,974,800 |
| 2026-08-18 | $123.25 | 3,238,200 |
| 2026-08-17 | $145.61 | 2,508,400 |
| 2026-08-14 | $134.06 | 3,315,000 |
| 2026-08-13 | $123.30 | 3,043,400 |
| 2026-08-12 | $129.23 | 3,149,400 |
| 2026-08-11 | $117.18 | 2,528,400 |
| 2026-08-10 | $106.20 | 3,091,300 |
| 2026-08-07 | $103.07 | 1,578,000 |
| 2026-08-06 | $99.74 | 1,535,500 |
| 2026-08-05 | $98.78 | 1,917,900 |
| 2026-08-04 | $109.89 | 3,498,700 |
| 2026-08-03 | $91.71 | 2,377,800 |
About Aehr Test Systems, Inc.
Aehr Test Systems, Inc. provides test solutions for testing, burn-in, and semiconductor devices at wafer level, singulated die, and package level in the United States, Asia, Europe, and the Middle East. The company offers FOX-XP and FOX-NP systems, which are full wafer contact and singulated die/module test and burn-in systems that test, burn-in, and stabilize a range of devices, including silicon carbide-based (SIC) and gallium nitride (GAN) power semiconductors; 2D and 3D sensors used in mobile phones, tablets, and other computing devices; memory semiconductors; processors; microcontrollers; systems-on-a-chip; and photonics and integrated optical devices used in AI. It also provides the FOX-CP system, a single-wafer compact test solution for logic, memory, and photonic devices; and the FOX WaferPak Contactor, a full wafer contactor capable of testing wafers up to 300mm that enables integrated circuit manufacturers to perform test, burn-in, and stabilization of full wafers on the FOX-P systems. In addition, the company offers the FOX DiePak Carrier, which allows testing, burn-in, and stabilization of singulated bare die and modules; FOX WaferPak Aligner; and FOX DiePak Loader. Further, it provides system installation and repair, applications engineering support, spare parts inventories, customer training, and documentation services. The company sells its products in the United States, Germany, Japan, the Philippines, and Taiwan through distributors and sales representatives. It serves semiconductor manufacturers, semiconductor contract assemblies, electronics manufacturers, and burn-in and test service companies. Aehr Test Systems, Inc. was incorporated in 1977 and is headquartered in Fremont, California.
đ° Latest News
Is Aehr Test Systems (AEHR) Trading At A Premium For Too Long?
Simply Wall St. âĸ 2026-09-01T05:04:29Z
Is Aehr Test Systems (AEHR) Fully Valued As Investors Reassess Its Conference Message?
Simply Wall St. âĸ 2026-08-31T22:26:41Z
Aehr Test Systems Insider Sells $847,000 Worth of Stock
Motley Fool âĸ 2026-08-31T17:30:01Z
AEHR vs. COHU: Which Semiconductor Equipment Stock Is The Better Buy?
Zacks âĸ 2026-08-31T14:53:00Z
Flash in the Pan or Sustained Rally Contender? 3 Momentum Stocks to Watch
MarketBeat âĸ 2026-08-22T11:50:00Z
Is Lam Research (LRCX) Outperforming Other Computer and Technology Stocks This Year?
Zacks âĸ 2026-08-21T13:40:02Z
Aehr Test Systems Sinks 10%, Teradyne Falls 5%, FormFactor Drops 6%: Whatâs Hitting These Semiconductor Test Equipment Stocks?
24/7 Wall St. âĸ 2026-08-19T15:28:29Z
Can AEHR Turn Silicon Photonics Momentum Into Sustained Growth?
Zacks âĸ 2026-08-19T14:07:00Z
Why Did CRWD, S, AEHR Stocks Hit 52-Week Highs Last Week?
Stocktwits âĸ 2026-08-17T03:09:23ZFormFactor (FORM) Shares Skyrocket, What You Need To Know
StockStory âĸ 2026-08-14T19:25:00Z
Income Statement (Annual)
| Metric | 2026-05-31 | 2025-05-31 | 2024-05-31 | 2023-05-31 |
|---|---|---|---|---|
| Revenue | ||||
| Reconciled Cost Of Revenue | $32,350,000 | $35,035,000 | $33,675,000 | $32,215,000 |
| Cost Of Revenue | $32,350,000 | $35,035,000 | $33,675,000 | $32,215,000 |
| Total Revenue | $50,001,000 | $58,968,000 | $66,218,000 | $64,961,000 |
| Operating Revenue | $50,001,000 | $58,968,000 | $66,218,000 | $64,961,000 |
| Expenses | ||||
| Total Expenses | $64,144,000 | $63,781,000 | $56,140,000 | $51,586,000 |
| Other Income Expense | $1,046,000 | $-879,000 | $-8,000 | $-3,000 |
| Other Non Operating Income Expenses | $1,052,000 | $-15,000 | $-8,000 | $-3,000 |
| Net Non Operating Interest Income Expense | $1,361,000 | $1,401,000 | $2,388,000 | $1,245,000 |
| Operating Expense | $31,794,000 | $28,746,000 | $22,465,000 | $19,371,000 |
| Total Other Finance Cost | - | - | - | $-1,245,000 |
| Income & Earnings | ||||
| Net Income From Continuing Operation Net Minority Interest | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Net Interest Income | $1,361,000 | $1,401,000 | $2,388,000 | $1,245,000 |
| Interest Income | $1,361,000 | $1,401,000 | $2,388,000 | $1,245,000 |
| Normalized Income | $-7,122,358 | $-3,122,715 | $33,156,000 | $14,557,000 |
| Net Income From Continuing And Discontinued Operation | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Total Operating Income As Reported | $-14,149,000 | $-5,677,000 | $10,078,000 | $13,375,000 |
| Net Income Common Stockholders | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Net Income | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Net Income Including Noncontrolling Interests | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Net Income Continuous Operations | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Pretax Income | $-11,736,000 | $-4,291,000 | $12,458,000 | $14,617,000 |
| Special Income Charges | $-6,000 | $-864,000 | $0 | $0 |
| Interest Income Non Operating | $1,361,000 | $1,401,000 | $2,388,000 | $1,245,000 |
| Operating Income | $-14,143,000 | $-4,813,000 | $10,078,000 | $13,375,000 |
| Gross Profit | $17,651,000 | $23,933,000 | $32,543,000 | $32,746,000 |
| Per Share | ||||
| Diluted EPS | $-0.23 | - | $1.12 | $0.50 |
| Basic EPS | $-0.23 | - | $1.15 | $0.52 |
| Other | ||||
| Tax Effect Of Unusual Items | $-2,358 | $-76,715 | $0 | $0 |
| Tax Rate For Calcs | $0 | $0 | $0 | $0 |
| Normalized EBITDA (Bullshit earnings) | $-10,607,000 | $-561,000 | $11,441,000 | $14,474,000 |
| Total Unusual Items | $-6,000 | $-864,000 | $0 | $0 |
| Total Unusual Items Excluding Goodwill | $-6,000 | $-864,000 | $0 | $0 |
| Reconciled Depreciation | $3,530,000 | $3,388,000 | $1,363,000 | $1,099,000 |
| EBITDA (Bullshit earnings) | $-10,613,000 | $-1,425,000 | $11,441,000 | $14,474,000 |
| EBIT | $-14,143,000 | $-4,813,000 | $10,078,000 | $13,375,000 |
| Diluted Average Shares | $30,669,000 | - | $29,617,000 | $29,215,000 |
| Basic Average Shares | $30,669,000 | - | $28,818,000 | $27,785,000 |
| Diluted NI Availto Com Stockholders | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Tax Provision | $-4,610,000 | $-381,000 | $-20,698,000 | $60,000 |
| Restructuring And Mergern Acquisition | $6,000 | $864,000 | $0 | $0 |
| Research And Development | $12,633,000 | $10,463,000 | $8,719,000 | $7,134,000 |
| Selling General And Administration | $19,161,000 | $18,283,000 | $13,746,000 | $12,237,000 |
| Gain On Sale Of Business | - | - | - | $0 |
| Gain On Sale Of Security | - | - | - | $-3,000 |
| Other Special Charges | - | - | - | - |
| Minority Interests | - | - | - | - |
| Gain On Sale Of Ppe | - | - | - | - |
Balance Sheet (Annual)
| Metric | 2026-05-31 | 2025-05-31 | 2024-05-31 | 2023-05-31 |
|---|---|---|---|---|
| Assets | ||||
| Net Tangible Assets | $199,240,000 | $101,371,000 | $111,593,000 | $75,600,000 |
| Total Assets | $246,694,000 | $148,508,000 | $127,912,000 | $98,143,000 |
| Total Non Current Assets | $62,246,000 | $59,730,000 | $30,064,000 | $9,113,000 |
| Other Non Current Assets | $305,000 | $546,000 | $304,000 | $231,000 |
| Non Current Deferred Assets | $23,829,000 | $19,114,000 | $20,773,000 | $0 |
| Non Current Deferred Taxes Assets | $23,829,000 | $19,114,000 | $20,773,000 | $0 |
| Goodwill And Other Intangible Assets | $20,271,000 | $21,500,000 | $0 | - |
| Other Intangible Assets | $9,552,000 | $10,781,000 | - | - |
| Current Assets | $184,448,000 | $88,778,000 | $97,848,000 | $89,030,000 |
| Other Current Assets | $9,263,000 | $8,061,000 | $1,423,000 | $621,000 |
| Inventory | $41,354,000 | $41,997,000 | $37,470,000 | $23,908,000 |
| Receivables | $17,473,000 | $14,191,000 | $9,796,000 | $16,594,000 |
| Accounts Receivable | $17,473,000 | $14,191,000 | $9,796,000 | $16,594,000 |
| Cash Cash Equivalents And Short Term Investments | $116,358,000 | $24,529,000 | $49,159,000 | $47,907,000 |
| Cash And Cash Equivalents | $116,358,000 | $24,529,000 | $49,159,000 | $30,054,000 |
| Restricted Cash | - | $200,000 | - | - |
| Cash Equivalents | - | $21,261,000 | $44,130,000 | $26,872,000 |
| Cash Financial | - | $3,068,000 | $5,029,000 | $3,182,000 |
| Allowance For Doubtful Accounts Receivable | - | - | - | $0 |
| Gross Accounts Receivable | - | - | - | $16,594,000 |
| Prepaid Assets | - | - | - | - |
| Debt | ||||
| Total Debt | $9,882,000 | $10,830,000 | $6,197,000 | $6,300,000 |
| Long Term Debt And Capital Lease Obligation | $9,256,000 | $9,921,000 | $5,732,000 | $6,163,000 |
| Current Debt And Capital Lease Obligation | $626,000 | $909,000 | $465,000 | $137,000 |
| Current Debt | - | - | - | - |
| Other Current Borrowings | - | - | - | - |
| Liabilities | ||||
| Total Liabilities Net Minority Interest | $27,183,000 | $25,637,000 | $16,319,000 | $22,543,000 |
| Total Non Current Liabilities Net Minority Interest | $9,328,000 | $9,999,000 | $5,811,000 | $6,235,000 |
| Other Non Current Liabilities | $38,000 | $42,000 | $38,000 | $41,000 |
| Non Current Deferred Liabilities | $34,000 | $36,000 | $41,000 | $31,000 |
| Current Liabilities | $17,855,000 | $15,638,000 | $10,508,000 | $16,308,000 |
| Current Deferred Liabilities | $5,192,000 | $1,981,000 | $1,345,000 | $2,822,000 |
| Payables And Accrued Expenses | $11,361,000 | $12,320,000 | $8,464,000 | $13,349,000 |
| Payables | $6,754,000 | $8,490,000 | $5,332,000 | $9,206,000 |
| Accounts Payable | $6,754,000 | $6,728,000 | $5,332,000 | $9,206,000 |
| Other Payable | - | $1,762,000 | - | - |
| Total Tax Payable | - | - | - | $22,000 |
| Interest Payable | - | - | - | - |
| Equity | ||||
| Common Stock Equity | $219,511,000 | $122,871,000 | $111,593,000 | $75,600,000 |
| Total Equity Gross Minority Interest | $219,511,000 | $122,871,000 | $111,593,000 | $75,600,000 |
| Stockholders Equity | $219,511,000 | $122,871,000 | $111,593,000 | $75,600,000 |
| Gains Losses Not Affecting Retained Earnings | $-105,000 | $-126,000 | $-158,000 | $-155,000 |
| Other Equity Adjustments | $-105,000 | $-126,000 | $-158,000 | $-155,000 |
| Retained Earnings | $-30,186,000 | $-23,060,000 | $-19,150,000 | $-52,306,000 |
| Other | ||||
| Ordinary Shares Number | $32,480,000 | $29,877,000 | $28,995,000 | $28,539,000 |
| Share Issued | $32,480,000 | $29,877,000 | $28,995,000 | $28,539,000 |
| Tangible Book Value | $199,240,000 | $101,371,000 | $111,593,000 | $75,600,000 |
| Invested Capital | $219,511,000 | $122,871,000 | $111,593,000 | $75,600,000 |
| Working Capital | $166,593,000 | $73,140,000 | $87,340,000 | $72,722,000 |
| Capital Lease Obligations | $9,882,000 | $10,830,000 | $6,197,000 | $6,300,000 |
| Total Capitalization | $219,511,000 | $122,871,000 | $111,593,000 | $75,600,000 |
| Additional Paid In Capital | $249,477,000 | $145,758,000 | $130,612,000 | $127,776,000 |
| Capital Stock | $325,000 | $299,000 | $289,000 | $285,000 |
| Common Stock | $325,000 | $299,000 | $289,000 | $285,000 |
| Preferred Stock | $0 | $0 | $0 | $0 |
| Non Current Deferred Revenue | $34,000 | $36,000 | $41,000 | $31,000 |
| Long Term Capital Lease Obligation | $9,256,000 | $9,921,000 | $5,732,000 | $6,163,000 |
| Current Deferred Revenue | $5,192,000 | $1,981,000 | $1,345,000 | $2,822,000 |
| Current Capital Lease Obligation | $626,000 | $909,000 | $465,000 | $137,000 |
| Current Provisions | $676,000 | $428,000 | $234,000 | $267,000 |
| Current Accrued Expenses | $4,607,000 | $3,830,000 | $3,132,000 | $4,143,000 |
| Goodwill | $10,719,000 | $10,719,000 | $0 | - |
| Net PPE | $17,841,000 | $18,570,000 | $8,987,000 | $8,882,000 |
| Accumulated Depreciation | $-6,977,000 | $-5,467,000 | $-4,966,000 | $-7,700,000 |
| Gross PPE | $24,818,000 | $24,037,000 | $13,953,000 | $16,582,000 |
| Leases | $6,096,000 | $5,999,000 | $1,298,000 | $1,310,000 |
| Construction In Progress | $405,000 | $362,000 | $638,000 | - |
| Other Properties | $12,424,000 | $12,499,000 | $7,662,000 | $9,121,000 |
| Machinery Furniture Equipment | $5,893,000 | $5,177,000 | $4,355,000 | $6,151,000 |
| Properties | $0 | $0 | $0 | $0 |
| Finished Goods | $666,000 | $2,090,000 | $1,467,000 | $2,191,000 |
| Work In Process | $11,441,000 | $9,263,000 | $13,593,000 | $5,764,000 |
| Raw Materials | $29,247,000 | $30,644,000 | $22,410,000 | $15,953,000 |
| Other Short Term Investments | - | - | $0 | $17,853,000 |
| Minority Interest | - | - | - | - |
| Line Of Credit | - | - | - | - |
Cash Flow Statement (Annual)
| Metric | 2026-05-31 | 2025-05-31 | 2024-05-31 | 2023-05-31 |
|---|---|---|---|---|
| Free Cash Flow | ||||
| Free Cash Flow | $-5,376,000 | $-12,392,000 | $1,007,000 | $8,649,000 |
| Operating Activities | ||||
| Operating Cash Flow | $-3,310,000 | $-7,400,000 | $1,756,000 | $10,011,000 |
| Cash Flow From Continuing Operating Activities | $-3,310,000 | $-7,400,000 | $1,756,000 | $10,011,000 |
| Operating Gains Losses | - | - | - | - |
| Investing Activities | ||||
| Capital Expenditure | $-2,066,000 | $-4,992,000 | $-749,000 | $-1,362,000 |
| Investing Cash Flow | $-3,867,000 | $-16,067,000 | $17,251,000 | $-18,656,000 |
| Cash Flow From Continuing Investing Activities | $-3,867,000 | $-16,067,000 | $17,251,000 | $-18,656,000 |
| Financing Activities | ||||
| Issuance Of Capital Stock | $97,395,000 | $0 | - | $6,820,000 |
| Financing Cash Flow | $97,211,000 | $625,000 | $139,000 | $7,322,000 |
| Cash Flow From Continuing Financing Activities | $97,211,000 | $625,000 | $139,000 | $7,322,000 |
| Net Other Financing Charges | $-2,384,000 | $-784,000 | $-1,596,000 | $-2,060,000 |
| Net Common Stock Issuance | $97,395,000 | $0 | $-72,000 | $6,820,000 |
| Common Stock Issuance | $97,395,000 | $0 | - | $6,820,000 |
| Repurchase Of Capital Stock | - | $0 | $-72,000 | $-2,060,000 |
| Other | ||||
| Interest Paid Supplemental Data | $0 | $0 | $0 | $15,000 |
| Income Tax Paid Supplemental Data | $60,000 | $100,000 | $90,000 | $21,000 |
| End Cash Position | $116,508,000 | $26,480,000 | $49,309,000 | $30,204,000 |
| Beginning Cash Position | $26,480,000 | $49,309,000 | $30,204,000 | $31,564,000 |
| Effect Of Exchange Rate Changes | $-6,000 | $13,000 | $-41,000 | $-37,000 |
| Changes In Cash | $90,034,000 | $-22,842,000 | $19,146,000 | $-1,323,000 |
| Proceeds From Stock Option Exercised | $2,200,000 | $1,409,000 | $1,807,000 | $2,562,000 |
| Net Investment Purchase And Sale | $0 | $0 | $18,000,000 | $-17,294,000 |
| Sale Of Investment | $0 | $0 | $18,000,000 | $16,000,000 |
| Net Business Purchase And Sale | $-1,801,000 | $-11,075,000 | $0 | $0 |
| Purchase Of Business | $-1,801,000 | $-11,075,000 | $0 | $0 |
| Net PPE Purchase And Sale | $-2,066,000 | $-4,992,000 | $-749,000 | $-1,362,000 |
| Purchase Of PPE | $-2,066,000 | $-4,992,000 | $-749,000 | $-1,362,000 |
| Change In Working Capital | $-1,760,000 | $-12,203,000 | $-14,378,000 | $-7,841,000 |
| Change In Other Working Capital | $3,209,000 | $143,000 | $-1,469,000 | $369,000 |
| Change In Other Current Liabilities | $-979,000 | $-699,000 | $-423,000 | $-561,000 |
| Change In Payables And Accrued Expense | $2,069,000 | - | - | - |
| Change In Accrued Expense | $1,020,000 | $-378,000 | $-792,000 | $528,000 |
| Change In Payable | $1,049,000 | $-779,000 | $-3,877,000 | $5,052,000 |
| Change In Account Payable | $991,000 | $-714,000 | $-3,891,000 | $5,044,000 |
| Change In Tax Payable | $58,000 | $-65,000 | $14,000 | $8,000 |
| Change In Income Tax Payable | $58,000 | $-65,000 | $14,000 | $8,000 |
| Change In Prepaid Assets | $-2,763,000 | $-5,012,000 | $-875,000 | $28,000 |
| Change In Inventory | $11,000 | $-2,441,000 | $-13,732,000 | $-9,469,000 |
| Change In Receivables | $-3,307,000 | $-3,037,000 | $6,790,000 | $-3,788,000 |
| Changes In Account Receivables | $-3,307,000 | $-3,037,000 | $6,790,000 | $-3,788,000 |
| Stock Based Compensation | $6,761,000 | $5,162,000 | $2,518,000 | $2,748,000 |
| Asset Impairment Charge | $0 | $584,000 | $0 | $0 |
| Amortization Of Securities | $0 | $0 | $-130,000 | $-576,000 |
| Deferred Tax | $-4,715,000 | $-421,000 | $-20,773,000 | $0 |
| Deferred Income Tax | $-4,715,000 | $-421,000 | $-20,773,000 | $0 |
| Depreciation Amortization Depletion | $3,530,000 | $3,388,000 | $1,363,000 | $1,099,000 |
| Depreciation And Amortization | $3,530,000 | $3,388,000 | $1,363,000 | $1,099,000 |
| Depreciation | $3,530,000 | $3,388,000 | $1,363,000 | $1,099,000 |
| Net Income From Continuing Operations | $-7,126,000 | $-3,910,000 | $33,156,000 | $14,557,000 |
| Common Stock Payments | - | $0 | $-72,000 | $-2,060,000 |
| Purchase Of Investment | - | $0 | $0 | $-33,294,000 |
| Provisionand Write Offof Assets | - | $0 | $0 | $24,000 |
| Repayment Of Debt | - | - | $0 | $0 |
| Net Issuance Payments Of Debt | - | - | $0 | $0 |
| Net Long Term Debt Issuance | - | - | $0 | $0 |
| Long Term Debt Payments | - | - | $0 | $0 |
| Net Short Term Debt Issuance | - | - | - | $0 |
| Other Non Cash Items | - | - | - | $88,000 |
| Gain Loss On Sale Of Business | - | - | - | $0 |
| Issuance Of Debt | - | - | - | - |
| Long Term Debt Issuance | - | - | - | - |
| Gain Loss On Sale Of PPE | - | - | - | - |