SLP · As filed with the SEC

Simulations Plus cash flow statement, by quarter

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.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS · USD thousands

USD thousands	Q3 FY26^† 3 months ended May 31, 2026	Q2 FY26^† 3 months ended Feb 28, 2026	Q1 FY26 3 months ended Nov 30, 2025	Q4 FY25^† 3 months ended Aug 31, 2025	Q3 FY25^† 3 months ended May 31, 2025	Q2 FY25^† 3 months ended Feb 28, 2025	Q1 FY25 3 months ended Nov 30, 2024	Q4 FY24^† 3 months ended Aug 31, 2024
Cash flows from operating activities
Net income (loss)	3,575^†	4,535^†	676	(681)^†	(67,317)^†	3,074^†	206	843^†
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization	1,368^†	1,547^†	1,346	1,354^†	2,318^†	2,274^†	2,265	2,206^†
Change in fair value of contingent consideration	0^†	—	—	0^†	0^†	(640)^†	0	(1,369)^†
Discharge of holdback obligation related to Immunetrics acquisition	0^†	—	—	0^†	0^†	—	—	0^†
Amortization of investment premiums	106^†	(99)^†	0	0^†	(4)^†	(21)^†	(39)	(31)^†
Stock-based compensation	1,656^†	1,623^†	1,615	1,524^†	1,414^†	1,692^†	1,724	1,596^†
Deferred income taxes	421^†	17^†	168	2,655^†	(7,174)^†	(947)^†	40	(399)^†
Loss from disposal of assets	(6)^†	0^†	75	0^†	23^†	0^†	—	0^†
Currency translation adjustments	—	—	—	—	—	—	—	20^†
Unrealized gains (losses) on available-for-sale securities	—	—	0	—	—	—	(4)	—
Impairments	—	—	—	0^†	—	—	—	0^†
Currency translation adjustments	10^†	11^†	(6)	3^†	40^†	(26)^†	42	20^†
(Increase) decrease in
Accounts receivable	968^†	(6,016)^†	(2,437)	5,063^†	1,713^†	(3,689)^†	(3,668)	3,072^†
Prepaid income taxes	406^†	1,076^†	32	(823)^†	421^†	952^†	(130)	(995)^†
Prepaid expenses and other current assets	(1,001)^†	1,706^†	(835)	(80)^†	(102)^†	(332)^†	708	(645)^†
Increase (decrease) in
Accounts payable	1,431^†	(60)^†	393	(1,193)^†	457^†	86^†	518	(991)^†
Other liabilities	27^†	2,261^†	184	(587)^†	(1,864)^†	3,359^†	(4,095)	(746)^†
Accrued income taxes	—	—	—	—	—	—	—	0^†
Deferred revenue	(252)^†	(189)^†	3,023	(1,648)^†	998^†	115^†	1,235	(897)^†
Net cash provided by operating activities	8,709^†	6,412^†	4,234	5,587^†	8,144^†	5,669^†	(1,274)	1,664^†
Cash flows from investing activities
Purchases of property and equipment	(93)^†	(46)^†	0	(264)^†	(297)^†	(66)^†	(86)	(16)^†
Purchase of short-term investments	(12,172)^†	(10,516)^†	(5,500)	0^†	(1,500)^†	(1,500)^†	(3,500)	0^†
Proceeds from maturities of short-term investments	13,501^†	0^†	1,500	0^†	10,397^†	2,120^†	1,500	(4)^†
Proceeds from sales of investments	0^†	—	—	0^†	0^†	—	—	0^†
Purchase of long-term investments	—	—	—	—	0^†	—	—	—
Purchased intangibles	0^†	0^†	(11)	(11)^†	(26)^†	(156)^†	(186)	(33)^†
Net working capital & excess cash settlement - Pro-ficiency acquisition	0^†	0^†	0	—	0^†	0^†	227	—
Capitalized computer software development costs	(668)^†	(786)^†	(889)	(516)^†	(767)^†	(709)^†	(639)	(674)^†
Net cash (used in) provided by investing activities	878^†	(11,348)^†	(4,900)	(1,791)^†	7,807^†	684^†	(3,138)	(99,500)^†
Cash flows from financing activities
Payment of dividends	—	—	—	0^†	0^†	0^†	0	(1,202)^†
Payments on contracts payable	0^†	—	—	0^†	0^†	—	—	0^†
Proceeds from the exercise of stock options	10^†	474^†	2	107^†	7^†	28^†	288	257^†
Repurchase and retirement of common shares	—	—	—	—	—	—	—	0^†
Net cash provided by (used in) financing activities	10^†	474^†	2	107^†	7^†	(1,548)^†	288	(945)^†
Net decrease in cash and cash equivalents	—	—	—	—	—	—	(4,124)	(98,781)^†
Net increase in cash and cash equivalents	9,597^†	(4,462)^†	(664)	3,903^†	15,958^†	4,805^†	—	(98,781)^†
Cash and cash equivalents, beginning of period	25,727	30,189	30,853	26,950	10,992	6,187	10,311	109,092
Cash and cash equivalents, end of period	35,324	25,727	30,189	30,853	26,950	10,992	6,187	10,311
Supplemental disclosures of cash flow information
Income taxes paid	404^†	208^†	144	140^†	404^†	504^†	112	1,475^†
Supplemental disclosures of non-cash activities
Measurement period adjustments	—	—	—	0^†	—	—	—	0^†
Non-cash investing and financing activities
Right of use assets capitalized	47^†	0^†	0	426^†	(451)^†	0^†	451	—

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

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