{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-26-000013","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2026-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.824444+00:00","generated_at":"2026-05-15T06:45:18.965041+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Simulations Plus Q2 revenue up 8% to $24.3M, adjusted EPS $0.35; cuts FY adjusted EPS guidance on higher tax rate","bullets":["Total revenue $24.3M (+8% YoY); software $14.6M (+9%), services $9.7M (+8%). Gross margin improved to 66% from 59%.","Net income $4.5M ($0.22 diluted EPS) vs $3.1M ($0.15); adjusted diluted EPS $0.35 vs $0.31.","Adjusted EBITDA margin 36% ($8.7M) vs 29% ($6.6M) in prior year quarter.","FY 2026 adjusted diluted EPS guidance cut to $0.75-$0.85 (from $1.03-$1.10) due to higher expected tax rate (23-25% vs 12-14%); revenue outlook unchanged $79M-$82M."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-26-000013","json":"https://secwatch.observer/filing/0001023459-26-000013.json","markdown":"https://secwatch.observer/filing/0001023459-26-000013.md","text":"https://secwatch.observer/filing/0001023459-26-000013.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345926000013/0001023459-26-000013-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345926000013/slp-20260409.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:45:18.965041+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":"a9efbf94539e0765a10a53ee7f293c58c856fc7e","claim":"Simulations Plus, Inc. reported second quarter fiscal 2026, ended February 28, 2026 results: revenue $24.3 million, net income $4.5 million, EPS $0.22. Guidance lowered.","evidence_excerpt":"for its second quarter fiscal 2026, ended February 28, 2026. Second Quarter 2026 Financial Highlights (as compared to second quarter 2025) • Total revenue increased 8% to $24.3 million • Software revenue increased 9% to $14.6 million, representing 60% of total revenue • Services revenue increased 8% to $9.7 million, representing 40% of total revenue • Gross","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1023459/000102345926000013/0001023459-26-000013-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter fiscal 2026, ended February 28, 2026"},{"label":"Revenue","value":"$24.3 million"},{"label":"Net income","value":"$4.5 million"},{"label":"EPS","value":"$0.22"},{"label":"Guidance","value":"lowered"},{"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"}