---
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"
generated_at: "2026-05-31T23:41:46.286382+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Simulations Plus Q3 revenue $18.5M (+14% YoY), EPS $0.15; discontinues dividend

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001023459-24-000087
- JSON: https://secwatch.observer/filing/0001023459-24-000087.json
- Plain text: https://secwatch.observer/filing/0001023459-24-000087.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.