---
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"
generated_at: "2026-07-09T20:06:21.726736+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Simulations Plus Q3 revenue $21.9M (+7% YoY); merger with Altaris on track

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001023459-26-000037
- JSON: https://secwatch.observer/filing/0001023459-26-000037.json
- Plain text: https://secwatch.observer/filing/0001023459-26-000037.txt

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