{"schema_version":"secwatch.filing_event.v1","accession":"0001023459-26-000037","form_type":"8-K","ticker":"SLP","cik":"0001023459","company_name":"Simulations Plus, Inc.","filed_at":"2026-07-09T20:05:09+00:00","discovered_at":"2026-07-09T20:06:00.729601+00:00","generated_at":"2026-07-09T20:06:21.726736+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 Q3 revenue $21.9M (+7% YoY); merger with Altaris on track","bullets":["Q3 revenue $21.9M (+7% YoY); software flat at $12.6M, services up 20% to $9.3M.","Net income $3.6M ($0.18 diluted EPS) vs net loss of $67.3M in prior year (incl. $77.2M impairment).","Adjusted EBITDA $7.9M (36% margin) vs $7.4M (37%); adjusted diluted EPS $0.30 vs $0.45.","FY2026 guidance: revenue $79M-$82M (0-4% growth), adjusted EPS $0.75-$0.85.","On June 15, 2026, entered definitive merger agreement to be acquired by Altaris; expected close in Q4 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001023459-26-000037","json":"https://secwatch.observer/filing/0001023459-26-000037.json","markdown":"https://secwatch.observer/filing/0001023459-26-000037.md","text":"https://secwatch.observer/filing/0001023459-26-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1023459/000102345926000037/0001023459-26-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1023459/000102345926000037/slp-20260709.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-09T20:06:21.726736+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"}