Simulations Plus, Inc.: 10-Q filed 2019-04-09
What Simulations Plus, Inc. reported in its quarterly report filed 2019-04-09 (fiscal Q2 2019): 42 published measures, 117 facts as tagged in accession 0001683168-19-000984.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2019-04-09
- Fiscal period
- fiscal Q2 2019
- Accession
- 0001683168-19-000984 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 2019-02-28 | 43,361,098 | USD | |
| At 2018-08-31 | 43,279,016 | USD | |
| At 2018-02-28 | 39,750,000 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2019-02-28 | 9,607,991 | USD | |
| At 2018-08-31 | 11,356,391 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2019-02-28 | 33,753,107 | USD | |
| At 2018-08-31 | 31,922,625 | 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 | Days |
|---|---|---|---|
| At 2019-02-28 | 9,893,953 | USD | |
| At 2018-08-31 | 9,400,701 | USD | |
| At 2018-02-28 | 6,920,792 | USD | |
| At 2017-08-31 | 6,215,718 | 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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 2,099,449 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 3,635,396 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 3,474,786 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 5,190,790 | USD | 181 |
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 |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | 5,687,717 | USD | 181 |
| 2017-09-01 to 2018-02-28 | 4,070,088 | USD | 181 |
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 |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | 33,394 | USD | 181 |
| 2017-09-01 to 2018-02-28 | 63,876 | USD | 181 |
Revenue
Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 8,471,720 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 16,007,623 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 7,356,714 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 14,425,496 | USD | 181 |
Financing cash flow
Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | -4,171,202 | USD | 181 |
| 2017-09-01 to 2018-02-28 | -2,153,648 | USD | 181 |
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 |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | -1,023,263 | USD | 181 |
| 2017-09-01 to 2018-02-28 | -1,211,366 | USD | 181 |
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 2019-02-28 | 19,310,032 | USD | |
| At 2018-08-31 | 18,461,540 | 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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 17,476,603 | shares | 90 |
| 2018-09-01 to 2019-02-28 | 17,449,069 | shares | 181 |
| 2017-12-01 to 2018-02-28 | 17,302,763 | shares | 90 |
| 2017-09-01 to 2018-02-28 | 17,292,391 | shares | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 18,002,741 | shares | 90 |
| 2018-09-01 to 2019-02-28 | 17,984,078 | shares | 181 |
| 2017-12-01 to 2018-02-28 | 17,855,351 | shares | 90 |
| 2017-09-01 to 2018-02-28 | 17,843,345 | shares | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 0.12 | USD/shares | 90 |
| 2018-09-01 to 2019-02-28 | 0.21 | USD/shares | 181 |
| 2017-12-01 to 2018-02-28 | 0.2 | USD/shares | 90 |
| 2017-09-01 to 2018-02-28 | 0.3 | USD/shares | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 0.12 | USD/shares | 90 |
| 2018-09-01 to 2019-02-28 | 0.2 | USD/shares | 181 |
| 2017-12-01 to 2018-02-28 | 0.19 | USD/shares | 90 |
| 2017-09-01 to 2018-02-28 | 0.29 | USD/shares | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 596,184 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 1,081,855 | USD | 181 |
| 2017-12-01 to 2018-02-28 | -1,090,198 | USD | 90 |
| 2017-09-01 to 2018-02-28 | -289,198 | USD | 181 |
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 2019-02-28 | 302,977 | USD | |
| At 2018-08-31 | 335,224 | 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 |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | 502,605 | USD | 181 |
| 2017-09-01 to 2018-02-28 | 345,263 | USD | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 2,730,164 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 4,816,908 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 2,417,181 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 4,981,023 | USD | 181 |
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 2019-02-28 | 18,904,538 | USD | |
| At 2018-08-31 | 17,823,857 | 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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 38,188 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 76,376 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 38,188 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 76,658 | USD | 181 |
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 2019-02-28 | 5,132,784 | USD | |
| At 2018-08-31 | 4,826,956 | 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 2019-02-28 | 289,762 | USD | |
| At 2018-08-31 | 351,605 | 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 2019-02-28 | 10,387,198 | USD | |
| At 2018-08-31 | 10,387,198 | 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 2019-02-28 | 3,458,750 | USD | |
| At 2018-08-31 | 3,637,500 | 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 2019-02-28 | 6,227,555 | USD | |
| At 2018-08-31 | 5,514,528 | 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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 3,533,725 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 6,783,763 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 2,824,050 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 5,593,383 | USD | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 6,263,889 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 11,600,671 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 5,241,231 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 10,574,406 | USD | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 2,207,831 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 4,406,952 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 2,115,483 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 3,851,090 | USD | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 2,809,691 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 5,530,093 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 2,339,721 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 4,748,237 | USD | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 724,034 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 1,253,670 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 484,329 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 845,146 | USD | 181 |
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 2019-02-28 | 17,499,958 | shares | |
| At 2018-08-31 | 17,416,445 | 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 2019-02-28 | 14,435,574 | USD | |
| At 2018-08-31 | 13,453,668 | 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 2019-02-28 | 1,319,920 | 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 2019-02-28 | 1,016,943 | 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 2019-02-28 | 5,490,833 | USD | |
| At 2018-08-31 | 5,905,416 | 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 2019-02-28 | 37,227 | USD | |
| At 2018-08-31 | 37,227 | 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 2019-02-28 | 518,512 | USD | |
| At 2018-08-31 | 610,439 | 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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | 697,000 | USD | 90 |
| 2018-09-01 to 2019-02-28 | 1,392,763 | USD | 181 |
| 2017-12-01 to 2018-02-28 | 690,000 | USD | 90 |
| 2017-09-01 to 2018-02-28 | 1,328,170 | USD | 181 |
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 |
|---|---|---|---|
| 2018-12-01 to 2019-02-28 | -34,531 | USD | 90 |
| 2018-09-01 to 2019-02-28 | -99,657 | USD | 181 |
| 2017-12-01 to 2018-02-28 | -32,593 | USD | 90 |
| 2017-09-01 to 2018-02-28 | -79,431 | USD | 181 |
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 |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | 713,027 | USD | 181 |
| 2017-09-01 to 2018-02-28 | 1,954,326 | USD | 181 |
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 |
|---|---|---|---|
| 2018-09-01 to 2019-02-28 | -61,861 | USD | 181 |
| 2017-09-01 to 2018-02-28 | -76,035 | USD | 181 |
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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