{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-24-000087","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2024-07-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.922235+00:00","generated_at":"2026-05-31T23:41:46.286382+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Simulations Plus Q3 revenue $18.5M (+14% YoY), EPS $0.15; discontinues dividend","bullets":["Total revenue $18.5M, up 14% YoY; net income $3.1M vs $4.0M; diluted EPS $0.15 vs $0.20.","Adjusted diluted EPS $0.19 vs $0.21; Adjusted EBITDA $5.7M (31% of revenue) vs $6.5M (40%).","Software revenue $11.9M (+12%), services revenue $6.6M (+18%); backlog $19.6M.","Board discontinues quarterly cash dividend; final $0.06/share payable Aug 5 to holders of record July 29.","FY24 guidance: revenue $69-72M, diluted EPS $0.46-0.48, adjusted diluted EPS $0.54-0.56."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-24-000087","json":"https://secwatch.observer/filing/0001023459-24-000087.json","markdown":"https://secwatch.observer/filing/0001023459-24-000087.md","text":"https://secwatch.observer/filing/0001023459-24-000087.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345924000087/0001023459-24-000087-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345924000087/slp-20240702.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T23:41:46.286382+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}