SLP · As filed with the SEC

Simulations Plus balance sheet, by fiscal year

The statement as Simulations Plus presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

CONSOLIDATED BALANCE SHEETS · USD thousands

USD thousands	FY2025 Aug 31, 2025	FY2024 Aug 31, 2024	FY2023 Aug 31, 2023	FY2022 Aug 31, 2022	FY2021 Aug 31, 2021	FY2020 Aug 31, 2020	FY2019 Aug 31, 2019	FY2018 Aug 31, 2018
ASSETS
Current assets
Cash and cash equivalents	30,853	10,311	57,523	51,567	36,984	49,207.31	11,435.50	9,400.70
Accounts receivable, net of allowance for credit losses of $187 and $149	9,717	9,136	10,201	13,787	9,851	7,421.97	5,026.56	5,514.53
Other Current Assets	—	—	—	—	—	3,093.34	3,233.66	1,985.60
Revenues in excess of billings	—	—	—	—	3,150	—	—	—
Prepaid income taxes	1,777	2,197	804	1,391	1,012	969.69	765.11	312.59
Prepaid expenses and other current assets	7,702	7,753	3,904	3,377	1,696	1,595.45	704.32	610.44
Short-term investments	1,500	9,944	57,940	76,668	86,620	66,803.60	—	—
Total current assets	51,549	39,341	130,372	146,790	139,313	129,091.36	21,165.14	17,823.86
Long-term assets
Capitalized computer software development costs, net of accumulated amortization of $21,863 and $18,727	11,117	12,499	11,335	9,563	7,646	6,087.38	4,959.74	5,152.59
Property and equipment, net	880	812	671	632	1,838	437.79	341.15	335.22
Operating lease right-of-use assets	407	1,027	1,247	1,420	1,276	926.6	—	—
Intangible Assets	—	—	—	—	10,469	11,897.97	5,026.25	5,905.42
Intellectual property and other intangible assets, net of accumulated amortization	—	—	—	—	6,464	7,008.28	3,280	3,637.5
Other Intangible Assets	11,896	23,210	12,825	7,560	—	—	—	—
Intellectual property	6,197	23,130	8,689	9,057	—	—	—	—
Goodwill	43,717	96,078	19,099	12,921	12,921	12,921.19	10,387.20	10,387.20
Deferred tax assets, net	4,774	0	1,438	—	—	—	—	—
Other assets	1,399	542	425	439	51	50.97	37.23	37.23
Total assets	131,936	196,639	186,101	188,382	179,978	168,421.52	45,196.70	43,279.02
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Accounts payable	470	602	144	225	387	349.94	204.08	351.61
Accrued compensation	2,010	4,513	4,392	3,254	5,604	2,250.69	1,639.04	1,152.18
Current portion - Contract payable (note 5)	—	—	—	—	—	—	—	2,556.64
Accrued expenses	1,343	2,043	659	931	—	—	—	—
Contracts payable	—	—	—	0	4,550	2,000	—	—
Other Current Liabilities	—	—	—	—	—	140.99	798.55	—
Deferred Revenue, Current	—	—	—	—	—	—	380.79	381.93
Billings in excess of revenues	—	—	—	—	117	—	—	384.60
Contracts payable - current portion	0	2,440	3,250	—	—	—	—	—
Operating lease liability - current portion	206	475	442	461	382	463.47	—	—
Deferred revenue	2,696	1,996	3,100	2,864	534	299.48	1,761.03	—
Total current liabilities	6,725	12,069	11,987	7,735	11,574	5,504.57	4,783.48	4,826.96
Long-term liabilities
Deferred Tax Liabilities, Non-Current	—	—	—	—	—	—	2,731.62	3,195.14
Payments due under Contracts payable (note 5)	—	—	—	—	—	—	—	3,334.30
Contract Liabilities	—	—	—	—	—	—	0	—
Net deferred tax assets (liabilities)	0	1,608	0	1,456	1,726	2,353.86	—	—
Operating lease liability - net of current portion	410	531	755	943	896	463.31	—	—
Payments due under Contracts payable (note 6)	—	—	—	—	—	4,063.83	—	—
Contracts payable – net of current portion	—	—	—	—	0	—	—	—
Contracts payable - net of current portion	—	0	3,330	—	—	—	—	—
Total liabilities	7,135	14,208	16,072	10,134	14,196	12,385.57	7,515.09	11,356.39
Commitments and contingencies - Note 5	—	0	0	0	—	—	—	—
Shareholders' equity
Preferred stock, $0.001 par value — 10,000,000 shares authorized; no shares issued and outstanding	0	0	0	0	0	0	0	0
Total Stockholders' Equity	—	—	—	—	—	9.93	7.60	7.42
Common stock, $0.001 par value and additional paid-in capital — 50,000,000 shares authorized, 20,141,521 and 19,923,277 shares issued and outstanding	—	—	—	—	133,418	—	—	—
Common stock, $0.001 par value; 50,000,000 shares authorized, 20,137,480 and 20,051,134 shares issued and outstanding	20	152,328	144,974	138,512	—	—	—	—
Additional paid-in capital	159,416	—	—	—	—	128,531.43	15,319.47	13,453.67
(Accumulated deficit) retained earnings	(34,364)	30,354	25,196	40,044	32,407	27,436.13	22,354.54	18,461.54
Accumulated other comprehensive loss	(271)	(251)	(141)	(308)	(43)	58.47	—	—
Total shareholders' equity	124,801	182,431	170,029	178,248	165,782	156,035.95	37,681.60	31,922.63
Total liabilities and shareholders' equity	131,936	196,639	186,101	188,382	179,978	168,421.52	45,196.70	43,279.02

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.