Simulations Plus, Inc.: 10-Q filed 2012-07-12

Name: Simulations Plus, Inc.: 10-Q filed 2012-07-12
Creator: Simulations Plus, Inc.

What Simulations Plus, Inc. reported in its quarterly report filed 2012-07-12 (fiscal Q3 2012): 37 published measures, 96 facts as tagged in accession 0001019687-12-002404.

This filing

Form: 10-Q (quarterly report)
Filed: 2012-07-12
Fiscal period: fiscal Q3 2012
Accession: 0001019687-12-002404 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Simulations Plus, Inc. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2012-05-31	18,412,213	USD
At 2011-08-31	15,867,338	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2012-05-31	2,808,529	USD
At 2011-08-31	1,830,723	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit	Days
At 2012-05-31	15,603,684	USD
At 2011-08-31	14,036,615	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit
At 2012-05-31	12,889,180	USD
At 2011-08-31	10,181,049	USD
At 2011-05-31	9,893,600	USD
At 2010-08-31	9,631,762	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	869,333	USD	92
2011-09-01 to 2012-05-31	2,678,931	USD	274
2011-03-01 to 2011-05-31	1,054,143	USD	92
2010-09-01 to 2011-05-31	2,529,116	USD	273

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	2,904,945	USD	274
2010-09-01 to 2011-05-31	2,992,513	USD	273

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	97,161	USD	274
2010-09-01 to 2011-05-31	7,806	USD	273

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	1,088,388	USD	274
2010-09-01 to 2011-05-31	-850,345	USD	273

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2012-05-31	10,957,009	USD
At 2011-08-31	9,864,921	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	15,918,905	shares	92
2011-09-01 to 2012-05-31	15,710,014	shares	274
2011-03-01 to 2011-05-31	15,447,273	shares	92
2010-09-01 to 2011-05-31	15,535,581	shares	273

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	16,340,765	shares	92
2011-09-01 to 2012-05-31	16,070,478	shares	274
2011-03-01 to 2011-05-31	16,039,951	shares	92
2010-09-01 to 2011-05-31	16,114,138	shares	273

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	0.05	USD/shares	92
2011-09-01 to 2012-05-31	0.17	USD/shares	274
2011-03-01 to 2011-05-31	0.07	USD/shares	92
2010-09-01 to 2011-05-31	0.16	USD/shares	273

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	0.05	USD/shares	92
2011-09-01 to 2012-05-31	0.16	USD/shares	274
2011-03-01 to 2011-05-31	0.07	USD/shares	92
2010-09-01 to 2011-05-31	0.16	USD/shares	273

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	422,524	USD	92
2011-09-01 to 2012-05-31	1,152,204	USD	274
2011-03-01 to 2011-05-31	321,167	USD	92
2010-09-01 to 2011-05-31	1,050,608	USD	273

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2012-05-31	109,097	USD
At 2011-08-31	43,010	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	97,195	USD	274
2010-09-01 to 2011-05-31	113,313	USD	273

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	1,214,472	USD	92
2011-09-01 to 2012-05-31	3,329,764	USD	274
2011-03-01 to 2011-05-31	1,308,009	USD	92
2010-09-01 to 2011-05-31	3,427,355	USD	273

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2012-05-31	15,777,366	USD
At 2011-08-31	13,274,827	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	3	USD	274
2010-09-01 to 2011-05-31	43	USD	273

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2012-05-31	1,935,274	USD
At 2011-08-31	1,141,118	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2012-05-31	301,432	USD
At 2011-08-31	176,136	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2012-05-31	2,210,710	USD
At 2011-08-31	1,170,861	USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

Period	Value	Unit	Days
2010-09-01 to 2011-05-31	2,048,172	USD	273

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	1,119,294	USD	92
2011-09-01 to 2012-05-31	3,292,248	USD	274
2011-03-01 to 2011-05-31	877,592	USD	92
2010-09-01 to 2011-05-31	2,641,513	USD	273

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	2,333,766	USD	92
2011-09-01 to 2012-05-31	6,622,012	USD	274
2011-03-01 to 2011-05-31	2,185,601	USD	92
2010-09-01 to 2011-05-31	6,068,868	USD	273

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	891,131	USD	92
2011-09-01 to 2012-05-31	2,547,569	USD	274
2011-03-01 to 2011-05-31	778,085	USD	92
2010-09-01 to 2011-05-31	2,213,330	USD	273

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	228,163	USD	92
2011-09-01 to 2012-05-31	744,679	USD	274
2011-03-01 to 2011-05-31	99,507	USD	92
2010-09-01 to 2011-05-31	428,183	USD	273

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2012-05-31	15,923,019	shares
At 2011-08-31	15,572,943	shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2012-05-31	4,642,281	USD
At 2011-08-31	4,167,650	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2012-05-31	73,125	USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2012-05-31	18,445	USD
At 2011-08-31	18,445	USD

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	30,442	USD	274
2010-09-01 to 2011-05-31	16,842	USD	273

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	1,871	USD	274
2010-09-01 to 2011-05-31	6,358	USD	273

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	25,011	USD	92
2011-09-01 to 2012-05-31	47,667	USD	274

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	268,131	USD	274
2010-09-01 to 2011-05-31	331,562	USD	273

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	-940,995	USD	274
2010-09-01 to 2011-05-31	-1,183,235	USD	273

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	125,294	USD	274
2010-09-01 to 2011-05-31	140,061	USD	273

Inspect the source

Entity: Simulations Plus, Inc. / CIK 0001023459
Captured: 2026-09-20T05:13:53.209Z
SEC response SHA-256: f525428c4cc1cd0300e320dc607bbdabbe2bf19bbb8c52f630306d6d6b17112f

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print(record["policy"])
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