AEHR Aehr Test Systems
$91.12
Cyclical & Capital-Intensive 80%
Normalized Earnings × Cycle Multiple
Strong · Conviction

Overvalued

Trading 1575.0% above fair value

You pay $91.12
Bear $4.08
Fair $5.44
Bull $6.80
Bear $4.08 -95.5% $0.34 × 12x
Fair $5.44 -94.0% $0.34 × 16x
Bull $6.80 -92.5% $0.34 × 20x

Adjust Assumptions

16.0x
0.34$

Key Value Driver

Through-cycle normalized EPS ($0.34)

Implied Market Multiple 268.0x

Summary

Using 7-year normalized EPS of $0.34 at a 16x cycle multiple, the base-case value is $5.44 per share. P/TBV cross-check: 14.9x.

Warnings

Price-to-book value of 14.9x 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