{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-23-000054","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2023-04-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.640519+00:00","generated_at":"2026-06-17T05:37:38.395256+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Simulations Plus Q2 revenue up 6% to $15.8M; maintains FY23 guidance","bullets":["Revenue $15.8M (+6% YoY); software $10.5M (+7%), services $5.3M (+4%).","Net income $4.2M ($0.20 diluted EPS) vs $4.4M ($0.21) prior year.","Adjusted EBITDA $6.2M (40% of revenue).","Full-year FY23 guidance reaffirmed: revenue $59.3-62.0M, EPS $0.63-0.67.","Board declared $0.06/share dividend payable May 1, 2023; $20M ASR program underway."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-23-000054","json":"https://secwatch.observer/filing/0001023459-23-000054.json","markdown":"https://secwatch.observer/filing/0001023459-23-000054.md","text":"https://secwatch.observer/filing/0001023459-23-000054.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345923000054/0001023459-23-000054-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345923000054/slp-20230405.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T05:37:38.395256+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"713a38658b2ca4858f56a1610f88d901f97684b2","claim":"Simulations Plus, Inc. reported second quarter of fiscal 2023 ended February 28, 2023 results: revenue $15.8 million, net income $4.2 million, EPS $0.20. Guidance reaffirmed.","evidence_excerpt":"Simulations Plus Reports Second Quarter Fiscal 2023 Financial Results Total revenue of $15.8 million; Diluted Earnings Per Share (EPS) of $0.20; Maintains full-year revenue guidance of $59.3 - $62.0 million (+10-15%) and EPS Guidance of $0.63 - $0.67","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1023459/000102345923000054/0001023459-23-000054-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2023 ended February 28, 2023"},{"label":"Revenue","value":"$15.8 million"},{"label":"Net income","value":"$4.2 million"},{"label":"EPS","value":"$0.20"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}