{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-25-000043","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2025-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.147364+00:00","generated_at":"2026-05-18T06:35:52.177983+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Simulations Plus Q3 net loss $67.3M on $77.2M impairment; adjusted EPS $0.45 tops year-ago $0.27","bullets":["Total revenue $20.4M (+10% YoY); software $12.6M (+6%), services $7.7M (+17%).","Net loss of $67.3M ($3.35 diluted loss) includes $77.2M non-cash goodwill impairment; year-ago net income $3.1M.","Adjusted diluted EPS $0.45 vs $0.27; adjusted EBITDA $7.4M (37% margin) vs $5.6M (30%).","Full-year FY25 guidance: rev $76-80M (9-14% growth), adj. dil. EPS $0.93-$1.06, adj. EBITDA margin 23-27%.","Strategic reorganization to functional model; staffing right-sized; new AI-driven initiatives across product lines."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-25-000043","json":"https://secwatch.observer/filing/0001023459-25-000043.json","markdown":"https://secwatch.observer/filing/0001023459-25-000043.md","text":"https://secwatch.observer/filing/0001023459-25-000043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345925000043/0001023459-25-000043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345925000043/slp-20250714.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T06:35:52.177983+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"}