SLP · As filed with the SEC
Simulations Plus cash flow statement, 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 STATEMENTS OF CASH FLOWS · USD thousands
| USD thousands | FY2025 Year ended Aug 31, 2025 | FY2024 Year ended Aug 31, 2024 | FY2023 Year ended Aug 31, 2023 | FY2022 Year ended Aug 31, 2022 | FY2021 Year ended Aug 31, 2021 | FY2020 Year ended Aug 31, 2020 | FY2019 Year ended Aug 31, 2019 | FY2018 Year ended Aug 31, 2018 |
|---|---|---|---|---|---|---|---|---|
| Cash flows from operating activities | ||||||||
| Net (loss) income | (64,718) | 9,954 | 9,961 | 12,483 | 9,782 | 9,332.06 | 8,583.33 | 8,934.81 |
| Adjustments to reconcile net income to net cash provided by operating activities | ||||||||
| Depreciation and amortization | 8,211 | 5,665 | 3,840 | 3,574 | 3,590 | 2,961.93 | 2,750.25 | 2,721.30 |
| Change in fair value of contingent consideration | (640) | (1,639) | 680 | 283 | 486 | 202.5 | 109.06 | 152.75 |
| Discharge of holdback obligation related to Immunetrics acquisition | (224) | — | — | — | — | — | — | — |
| Amortization of investment discounts | (64) | (1,116) | (1,134) | 1,678 | 2,350 | — | — | — |
| Stock-based compensation | 6,354 | 6,538 | 4,828 | 3,037 | 2,750 | 1,576.53 | 1,077.84 | 709.08 |
| Deferred income taxes | — | — | — | (270) | (628) | (377.76) | (299.10) | (1,731.82) |
| Deferred income taxes | (5,426) | (1,765) | (2,095) | — | — | — | — | — |
| Loss from disposal of assets | 23 | 0 | 6 | — | — | — | — | — |
| Impairment of other intangibles | — | 0 | 500 | — | — | — | — | — |
| Currency translation adjustments | — | (105) | 167 | (265) | (101) | — | — | — |
| Impairments | 77,221 | — | — | — | — | — | — | — |
| Currency translation adjustments | (25) | — | — | — | — | — | — | — |
| (Increase) decrease in | ||||||||
| Accounts receivable | (581) | 3,129 | 4,097 | (3,936) | (2,429) | (2,017.79) | 487.97 | (1,465.80) |
| Revenues in excess of billings | — | — | — | — | — | 140.32 | (1,248.06) | 167.65 |
| Revenues in excess of billings | — | — | — | — | (57) | — | — | — |
| Prepaid income taxes | 420 | (1,393) | 587 | (379) | (42) | (12.38) | (452.52) | 149.85 |
| Prepaid expenses and other assets | 194 | (2,143) | (501) | 1,081 | (100) | (398.21) | (93.88) | (153.68) |
| Increase (decrease) in | ||||||||
| Accounts payable | (132) | (477) | (81) | (162) | 39 | 220.58 | (147.53) | 110.71 |
| Accrued payroll and other expenses | — | — | — | — | 3,353 | 23.03 | 486.86 | 168.88 |
| Billings in excess of revenues | — | — | — | — | — | (657.56) | 413.95 | (504.51) |
| Billings in excess of revenues | — | — | — | — | (24) | — | — | — |
| Other liabilities | (3,187) | (768) | 832 | (1,437) | — | — | — | — |
| Accrued income taxes | 0 | 0 | (7) | — | — | 0 | 0 | 0 |
| Other liabilities | — | — | — | — | — | — | 0 | 0 |
| Deferred revenue | 700 | (2,560) | 176 | 2,213 | 234 | (81.31) | (29.75) | 27.97 |
| Net cash provided by operating activities | 18,126 | 13,320 | 21,856 | 17,900 | 19,203 | 10,911.94 | 11,638.42 | 9,287.19 |
| Cash flows from investing activities | ||||||||
| Purchases of property and equipment | (713) | (566) | (453) | (819) | (1,627) | (231.38) | (137.75) | (183.29) |
| Cash used to acquire subsidiaries | — | — | — | — | — | — | — | 0 |
| Purchases of intellectual property | — | — | — | — | 0 | 0 | (50) | — |
| Purchase of short-term investments | (6,500) | (67,159) | (95,045) | (100,846) | (122,395) | (67,248.92) | — | — |
| Proceeds from sale of short-term investments | — | — | — | 109,121 | 100,229 | — | — | — |
| Proceeds from maturities of short-term investments | 14,017 | 71,089 | 114,907 | — | — | — | — | — |
| Proceeds from sales of investments | 995 | 45,177 | — | — | — | — | — | — |
| Issuance of promissory note | (1,000) | — | — | — | — | — | — | — |
| Purchased intangibles | (379) | (541) | (601) | 0 | 0 | (9,471.35) | 0 | — |
| Cash received in acquisition | — | — | — | 0 | 0 | 3,799.13 | 0 | 0 |
| Business acquisition, net of cash acquired | 0 | 98,773 | (8,223) | — | — | — | — | — |
| Net working capital & excess cash settlement - Pro-ficiency acquisition | (227) | — | — | — | — | — | — | — |
| Capitalized computer software development costs | (2,631) | (3,194) | (3,219) | (3,151) | (2,949) | (2,353.19) | (1,768.00) | (2,145.43) |
| Net cash used in investing activities | 3,562 | (53,967) | 7,366 | 4,305 | (26,742) | (75,505.71) | (1,955.74) | (2,328.72) |
| Cash flows from financing activities | ||||||||
| Payment of dividends | 0 | (4,796) | (4,809) | (4,846) | (4,811) | (4,250.47) | (4,197.06) | (4,161.74) |
| Payments on contracts payable | — | — | 0 | (3,667) | (1,334) | (1,761.03) | (4,238.97) | (247.33) |
| Payments on contracts payable | (1,576) | (2,500) | — | — | — | — | — | — |
| Proceeds from the exercise of stock options | 430 | 731 | 1,543 | 891 | 1,461 | 629.75 | 788.15 | 635.58 |
| Proceeds from follow-on public offering, net | — | — | — | 0 | 0 | 107,747.34 | — | — |
| Repurchase and retirement of common shares | 0 | 0 | (20,000) | — | — | — | — | — |
| Net cash used in financing activities | (1,146) | (6,565) | (23,266) | (7,622) | (4,684) | 102,365.59 | (7,647.88) | (3,773.49) |
| Net increase in cash and cash equivalents | — | — | — | — | — | 37,771.82 | 2,034.80 | 3,184.98 |
| Net (decrease) increase in cash and cash equivalents | — | (47,212) | 5,956 | 14,583 | (12,223) | — | — | — |
| Cash and cash equivalents, beginning of year | — | — | — | 36,984 | 49,207 | 11,435.50 | 9,400.70 | 6,215.72 |
| Cash and cash equivalents, end of period | — | — | — | — | 36,984 | 49,207.31 | 11,435.50 | 9,400.70 |
| Net increase (decrease) in cash and cash equivalents | 20,542 | — | — | — | — | — | — | — |
| Cash and cash equivalents, beginning of period | 10,311 | 57,523 | 51,567 | 36,984 | 49,207 | — | — | — |
| Cash and cash equivalents, end of period | 30,853 | 10,311 | 57,523 | 51,567 | — | — | — | — |
| Supplemental disclosures of cash flow information | ||||||||
| Income taxes paid | 1,160 | 5,689 | 3,204 | 3,233 | 1,857 | 2,352.77 | 2,673.48 | 2,712.99 |
| Non-Cash Investing and Financing Activities | ||||||||
| Net Cash from Financing Activities | — | — | — | — | — | — | — | 0 |
| Stock issued for acquisition of Lixoft | — | 0 | 0 | 1,166 | 666 | 3,260.67 | — | — |
| Measurement period adjustments (See Note 2) | 956 | — | — | — | — | — | — | — |
| Creation of contract liabilities from acquisition of subsidiaries | 0 | 0 | 5,900 | 0 | 0 | 4,528 | 0 | 0 |
| Right of use assets capitalized | 426 | 212 | 227 | 624 | 905 | 1,498.54 | — | — |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.