{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-23-000085","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2023-07-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.911988+00:00","generated_at":"2026-06-13T11:32:34.014542+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Simulations Plus Q3 revenue $16.2M (+9%), EPS $0.20; maintains FY guidance; completes Immunetrics acquisition","bullets":["Q3 revenue $16.2M (+9% YoY); diluted EPS $0.20 (flat); adjusted EBITDA $6.5M (40% margin).","Software revenue $10.6M (+10%), services $5.6M (+5%); gross margin 82%.","Nine-month revenue $43.9M (+4%); net income $9.4M ($0.46 EPS) vs $11.5M ($0.56) prior year.","Completed $20M ASR program: 492,041 shares repurchased at $40.65 avg; dividend of $0.06/share declared.","Acquired Immunetrics for $15.5M cash + up to $8M earn-out, closed June 16; expands QSP into oncology/immunology."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-23-000085","json":"https://secwatch.observer/filing/0001023459-23-000085.json","markdown":"https://secwatch.observer/filing/0001023459-23-000085.md","text":"https://secwatch.observer/filing/0001023459-23-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345923000085/0001023459-23-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345923000085/slp-20230706.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T11:32:34.014542+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":"88d67ac989b2371894d98b2d881757ad498290ec","claim":"Simulations Plus, Inc. reported Third quarter of fiscal 2023 ended May 31, 2023 results: revenue $16.2 million, net income $4.0 million, EPS $0.20. Guidance reaffirmed.","evidence_excerpt":"Simulations Plus Reports Third Quarter Fiscal 2023 Financial Results Total revenue of $16.2 million and 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/1023459/000102345923000085/0001023459-23-000085-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Third quarter of fiscal 2023 ended May 31, 2023"},{"label":"Revenue","value":"$16.2 million"},{"label":"Net income","value":"$4.0 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"}