AEHR (AEHR) CFO logs RSU tax withholding and trust ESPP share purchase
Filing Impact
Filing Sentiment
Form Type
4
Rhea-AI Filing Summary
AEHR Test Systems CFO Chris Siu reported routine equity-related transactions in company stock. On April 2, 821 shares of common stock at $44.32 per share were withheld to cover tax obligations upon vesting of restricted stock units, which the company notes is not a market sale. On April 1, 2,095 shares at $6.6725 per share were acquired through the company’s Employee Stock Purchase Plan and are held indirectly in a trust. Following these transactions, Siu holds 71,437 shares directly and 7,306 shares indirectly, with the indirect amount including shares subject to unvested restricted stock units.
Positive
- None.
Negative
- None.
Insider Trade Summary
2 transactions reported
Mixed
2 txns
Insider
Siu Chris
Role
CFO
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Tax Withholding | Common Stock | 821 | $44.32 | $36K |
| Other | Common Stock | 2,095 | $6.6725 | $14K |
Holdings After Transaction:
Common Stock — 71,437 shares (Direct);
Common Stock — 7,306 shares (Indirect, By Trust)
Footnotes (1)
- Represents shares that were withheld to satisfy tax withholding obligations upon vesting of restricted stock units. This does not represent a sale by the Reporting Person. The amount reported includes shares subject to unvested restricted stock units. These shares have been purchased through the Company's Amended and Restated 2006 Employee Stock Purchase Plan, a "tax-conditioned plan" per Internal Revenue Code Section 423. This purchase is exempt from Section 16 of the Securities Exchange Act of 1934 regarding liabilities arising from six-month short-swing transactions in the Company's securities.
Key Figures
Tax withholding shares: 821 shares at $44.32
ESPP acquisition: 2,095 shares at $6.6725
Direct holdings after transactions: 71,437 shares
+1 more
4 metrics
Tax withholding shares
821 shares at $44.32
Shares withheld on April 2, 2026 for RSU tax obligations
ESPP acquisition
2,095 shares at $6.6725
Shares acquired April 1, 2026 via Employee Stock Purchase Plan by trust
Direct holdings after transactions
71,437 shares
Common stock held directly by CFO after April 2, 2026 transaction
Indirect holdings after transactions
7,306 shares
Common stock held indirectly by trust after April 1, 2026 transaction, includes unvested RSUs
Key Terms
restricted stock units, tax-conditioned plan, Employee Stock Purchase Plan, Section 16, +1 more
5 terms
restricted stock units financial
"Represents shares that were withheld to satisfy tax withholding obligations upon vesting of restricted stock units."
Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.
tax-conditioned plan financial
"a "tax-conditioned plan" per Internal Revenue Code Section 423."
Employee Stock Purchase Plan financial
"These shares have been purchased through the Company's Amended and Restated 2006 Employee Stock Purchase Plan"
An employee stock purchase plan is a company program that lets workers buy shares through small payroll deductions, often at a discount to the market price and after a set offering period. Think of it like a workplace savings plan that turns into ownership: it encourages employees to share in the company’s success and can create predictable buying or selling of stock that investors watch because it affects supply, demand and employee incentives.
Section 16 regulatory
"This purchase is exempt from Section 16 of the Securities Exchange Act of 1934"
Section 16 is a U.S. securities law rule that governs the trading and disclosure obligations of company insiders — typically officers, directors and large shareholders — to promote transparency and deter unfair profit-taking. It requires insiders to publicly report their stock trades and allows companies or the issuer to reclaim quick, short-term profits from certain insider trades, like a scoreboard and a refund policy that help investors see and limit possible insider advantage.
short-swing transactions regulatory
"regarding liabilities arising from six-month short-swing transactions in the Company's securities."
FAQ
What insider transactions did AEHR CFO Chris Siu report on this Form 4?
AEHR CFO Chris Siu reported tax-related share withholding and an Employee Stock Purchase Plan acquisition. 821 shares were withheld for RSU tax obligations, and 2,095 shares were acquired through the plan and held in a trust, reflecting routine, non-market transactions.