AEHR Aehr Test Systems
$95.02
Cyclical & Capital-Intensive 80%
Normalized Earnings × Cycle Multiple
Strong · Conviction

Overvalued

Trading 1034.2% above fair value

You pay $95.02
Bear $6.40
Fair $8.38
Bull $10.36
Bear $6.40 -93.3% $0.50 × 12x + net cash
Fair $8.38 -91.2% $0.50 × 16x + net cash
Bull $10.36 -89.1% $0.50 × 20x + net cash

Key Value Driver

Through-cycle normalized EPS ($0.50)

Implied Market Multiple 192.0x

Summary

Using 7-year normalized EPS of $0.50 at a 16x cycle multiple, the base-case value is $8.38 per share. P/TBV cross-check: 29.5x.

Warnings

Price-to-book value of 29.5x is above the normal range for this type of business (0.7x-2.0x). The stock may already price in a strong cycle.

Key Risks

  • Standard 10-year DCF produces unreliable terminal values for cyclicals
  • 'Cheap' P/E at cycle peak is the most common value trap — normalize first
  • Captive finance subsidiaries have different risk profiles from manufacturing