Simulations Plus, Inc.: 10-Q filed 2017-07-10

Name: Simulations Plus, Inc.: 10-Q filed 2017-07-10
Creator: Simulations Plus, Inc.

What Simulations Plus, Inc. reported in its quarterly report filed 2017-07-10 (fiscal Q3 2017): 39 published measures, 111 facts as tagged in accession 0001683168-17-001747.

This filing

Form: 10-Q (quarterly report)
Filed: 2017-07-10
Fiscal period: fiscal Q3 2017
Accession: 0001683168-17-001747 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
At 2017-05-31	29,547,914	USD
At 2016-08-31	27,814,317	USD
At 2016-05-31	28,798,000	USD

Total liabilities

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

Period	Value	Unit	Days
At 2017-05-31	4,322,426	USD
At 2016-08-31	5,081,723	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2017-05-31	25,225,488	USD
At 2016-08-31	22,732,594	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 2017-05-31	8,248,197	USD
At 2016-08-31	8,030,284	USD
At 2016-05-31	7,279,683	USD
At 2015-08-31	8,551,275	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
2017-03-01 to 2017-05-31	2,080,029	USD	92
2016-09-01 to 2017-05-31	4,637,354	USD	273
2016-03-01 to 2016-05-31	1,909,339	USD	92
2015-09-01 to 2016-05-31	4,161,161	USD	274

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
2016-09-01 to 2017-05-31	117,519	USD	273
2015-09-01 to 2016-05-31	32,317	USD	274

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2017-03-01 to 2017-05-31	6,748,518	USD	92
2016-09-01 to 2017-05-31	17,872,044	USD	273
2016-03-01 to 2016-05-31	6,012,193	USD	92
2015-09-01 to 2016-05-31	16,014,539	USD	274

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 2017-05-31	13,401,671	USD
At 2016-08-31	11,349,360	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
2017-03-01 to 2017-05-31	17,241,891	shares	92
2016-09-01 to 2017-05-31	17,233,470	shares	273
2016-03-01 to 2016-05-31	17,028,634	shares	92
2015-09-01 to 2016-05-31	17,000,228	shares	274

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
2017-03-01 to 2017-05-31	17,585,528	shares	92
2016-09-01 to 2017-05-31	17,454,864	shares	273
2016-03-01 to 2016-05-31	17,227,540	shares	92
2015-09-01 to 2016-05-31	17,219,835	shares	274

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
2017-03-01 to 2017-05-31	0.12	USD/shares	92
2016-09-01 to 2017-05-31	0.27	USD/shares	273
2016-03-01 to 2016-05-31	0.11	USD/shares	92
2015-09-01 to 2016-05-31	0.24	USD/shares	274

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
2017-03-01 to 2017-05-31	0.12	USD/shares	92
2016-09-01 to 2017-05-31	0.27	USD/shares	273
2016-03-01 to 2016-05-31	0.11	USD/shares	92
2015-09-01 to 2016-05-31	0.24	USD/shares	274

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
2017-03-01 to 2017-05-31	1,004,805	USD	92
2016-09-01 to 2017-05-31	2,199,914	USD	273
2016-03-01 to 2016-05-31	891,191	USD	92
2015-09-01 to 2016-05-31	2,048,383	USD	274

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 2017-05-31	257,552	USD
At 2016-08-31	256,381	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
2017-03-01 to 2017-05-31	142,879	USD	92
2016-09-01 to 2017-05-31	355,365	USD	273
2016-03-01 to 2016-05-31	114,367	USD	92
2015-09-01 to 2016-05-31	234,616	USD	274

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
2017-03-01 to 2017-05-31	3,095,084	USD	92
2016-09-01 to 2017-05-31	6,818,147	USD	273
2016-03-01 to 2016-05-31	2,788,244	USD	92
2015-09-01 to 2016-05-31	6,231,527	USD	274

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 2017-05-31	14,934,888	USD
At 2016-08-31	12,700,229	USD

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 2017-05-31	1,266,961	USD
At 2016-08-31	2,125,517	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 2017-05-31	211,645	USD
At 2016-08-31	108,111	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit	Days
At 2017-05-31	4,789,248	USD
At 2016-08-31	4,789,248	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2017-05-31	1,244,375	USD
At 2016-08-31	1,355,000	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 2017-05-31	5,010,589	USD
At 2016-08-31	3,009,517	USD

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
2017-03-01 to 2017-05-31	2,208,670	USD	92
2016-09-01 to 2017-05-31	6,719,198	USD	273
2016-03-01 to 2016-05-31	2,029,134	USD	92
2015-09-01 to 2016-05-31	6,241,109	USD	274

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
2017-03-01 to 2017-05-31	5,303,754	USD	92
2016-09-01 to 2017-05-31	13,537,345	USD	273
2016-03-01 to 2016-05-31	4,817,378	USD	92
2015-09-01 to 2016-05-31	12,472,636	USD	274

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

Period	Value	Unit	Days
2017-03-01 to 2017-05-31	1,444,764	USD	92
2016-09-01 to 2017-05-31	4,334,699	USD	273
2016-03-01 to 2016-05-31	1,194,815	USD	92
2015-09-01 to 2016-05-31	3,541,903	USD	274

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
2017-03-01 to 2017-05-31	1,954,871	USD	92
2016-09-01 to 2017-05-31	5,766,563	USD	273
2016-03-01 to 2016-05-31	1,680,707	USD	92
2015-09-01 to 2016-05-31	5,079,985	USD	274

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
2017-03-01 to 2017-05-31	253,799	USD	92
2016-09-01 to 2017-05-31	952,635	USD	273
2016-03-01 to 2016-05-31	348,427	USD	92
2015-09-01 to 2016-05-31	1,161,124	USD	274

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 2017-05-31	17,242,510	shares
At 2016-08-31	17,225,478	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 2017-05-31	11,816,573	USD
At 2016-08-31	11,376,007	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2017-05-31	1,034,556	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2017-05-31	777,004	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 2017-05-31	4,210,625	USD
At 2016-08-31	4,666,250	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 2017-05-31	34,082	USD
At 2016-08-31	34,082	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2017-05-31	304,408	USD
At 2016-08-31	410,811	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
2017-03-01 to 2017-05-31	514,000	USD	92
2016-09-01 to 2017-05-31	1,547,000	USD	273
2016-03-01 to 2016-05-31	479,000	USD	92
2015-09-01 to 2016-05-31	1,450,000	USD	274

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
2016-09-01 to 2017-05-31	566,250	USD	273
2015-09-01 to 2016-05-31	566,250	USD	274

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2017-03-01 to 2017-05-31	-10,250	USD	92
2016-09-01 to 2017-05-31	19,121	USD	273
2016-03-01 to 2016-05-31	12,286	USD	92
2015-09-01 to 2016-05-31	-21,983	USD	274

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
2016-09-01 to 2017-05-31	2,001,072	USD	273
2015-09-01 to 2016-05-31	2,988,866	USD	274

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
2016-09-01 to 2017-05-31	103,534	USD	273
2015-09-01 to 2016-05-31	-24,411	USD	274

Inspect the source

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

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

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import json
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with urlopen("https://canlicapital.com/company-data/0001023459.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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