{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-25-000059","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2025-12-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.572721+00:00","generated_at":"2026-05-16T15:50:32.303301+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 Q4 revenue down 6% to $17.5M, posts net loss; reaffirms FY2026 guidance","bullets":["Q4 total revenue $17.5M (-6% YoY); software $9.0M (-9%); services $8.4M (-3%).","Q4 net loss $0.7M (diluted EPS -$0.03) vs net income $0.8M ($0.04) prior year; adj. diluted EPS $0.10 vs $0.18.","FY2025 revenue $79.2M (+13%); net loss $64.7M includes $77.2M non-cash impairment; adj. diluted EPS $1.03 vs $0.95.","FY2026 guidance reaffirmed: revenue $79M-$82M, adj. EBITDA margin 26-30%, adj. diluted EPS $1.03-$1.10.","CEO cites cautious demand but accelerating AI/cloud adoption; Investor Day on Jan 21, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-25-000059","json":"https://secwatch.observer/filing/0001023459-25-000059.json","markdown":"https://secwatch.observer/filing/0001023459-25-000059.md","text":"https://secwatch.observer/filing/0001023459-25-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345925000059/0001023459-25-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345925000059/slp-20251201.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T15:50:32.303301+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"}