{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-24-000045","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2024-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.928402+00:00","generated_at":"2026-06-04T02:41:39.567029+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 Q2 rev $18.3M (+16%); EPS $0.20 flat; FY guidance reaffirmed","bullets":["Revenue $18.3M (+16% YoY); software $11.6M (+11%), services $6.7M (+27%).","Net income $4.0M, diluted EPS $0.20 (unchanged). Adjusted EBITDA $7.1M (39% margin).","Gross margin 72% vs 83% a year ago, partly due to cost reclassification.","FY2024 guidance reaffirmed: revenue $66-69M, EPS $0.66-$0.68.","Dividend declared $0.06/share, payable May 6 to holders of record April 29."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-24-000045","json":"https://secwatch.observer/filing/0001023459-24-000045.json","markdown":"https://secwatch.observer/filing/0001023459-24-000045.md","text":"https://secwatch.observer/filing/0001023459-24-000045.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345924000045/0001023459-24-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345924000045/slp-20240403.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T02:41:39.567029+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":"91368f9b4c9749b511a844a0d0b023222fedab69","claim":"Simulations Plus, Inc. reported Full Year Fiscal 2024 results: revenue $66M - $69M, EPS $0.66 - $0.68. Guidance reaffirmed.","evidence_excerpt":"Fiscal 2024 Guidance Fiscal 2024 Guidance Annual Increase Revenue $66M - $69M 10 - 15% Software mix 55 - 60% — Services mix 40 - 45% — Diluted earnings per share $0.66 - $0.68 35 - 39%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1023459/000102345924000045/0001023459-24-000045-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Full Year Fiscal 2024"},{"label":"Revenue","value":"$66M - $69M"},{"label":"EPS","value":"$0.66 - $0.68"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"a4458473cb0f2b0525474bc316aa95c22e42f899","claim":"Simulations Plus, Inc. reported Second Quarter Fiscal 2024 ended February 29, 2024 results: revenue $18.3 million, net income $4.0 million, EPS $0.20.","evidence_excerpt":"Second Quarter 2024 Financial Highlights (compared to second quarter 2023) • Total revenue increased 16% to $18.3 million • Software revenue increased 11% to $11.6 million, representing 63% of total revenue • Services revenue increased 27% to $6.7 million, representing 37% of total revenue • Gross profit increased to $13.2 million; gross margin was 72% • Adjusted EBITDA of $7.1 million, representing 39% of total revenue • Net income of $4.0 million and diluted earnings per share (EPS) of $0.20 versus net income of $4.2 million and diluted EPS of $0.20","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1023459/000102345924000045/0001023459-24-000045-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Second Quarter Fiscal 2024 ended February 29, 2024"},{"label":"Revenue","value":"$18.3 million"},{"label":"Net income","value":"$4.0 million"},{"label":"EPS","value":"$0.20"},{"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"}