SLP · As filed with the SEC

Simulations Plus balance sheet, 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 BALANCE SHEETS · USD thousands

USD thousands	Q3 FY26 May 31, 2026	Q2 FY26 Feb 28, 2026	Q1 FY26 Nov 30, 2025	Q4 FY25 Aug 31, 2025
ASSETS
Current assets
Cash and cash equivalents	35,324	25,727	30,189	30,853
Accounts receivable, net of allowance for credit losses of $59 and $187	17,202	18,170	12,154	9,717
Prepaid income taxes	263	669	1,745	1,777
Prepaid expenses and other current assets	7,670	6,885	8,552	7,702
Short-term investments	14,666	16,109	5,500	1,500
Total current assets	75,125	67,560	58,140	51,549
Long-term assets
Capitalized computer software development costs, net of accumulated amortization of $24,187 and $21,863	11,203	11,158	11,290	11,117
Property and equipment, net	513	752	793	880
Operating lease right-of-use assets	395	373	390	407
Other Intangible Assets	11,074	11,327	11,580	11,896
Intellectual property	5,396	5,663	5,931	6,197
Goodwill	43,717	43,717	43,717	43,717
Deferred tax assets, net	4,168	4,589	4,606	4,774
Other assets	1,385	1,345	1,384	1,399
Total assets	152,976	146,484	137,831	131,936
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Accounts payable	2,234	803	863	470
Accrued compensation	4,888	4,398	2,657	2,010
Accrued expenses	1,054	1,474	922	1,343
Contracts payable - current portion	—	—	—	0
Operating lease liability - current portion	112	138	179	206
Deferred revenue	5,278	5,530	5,719	2,696
Total current liabilities	13,566	12,343	10,340	6,725
Long-term liabilities
Net deferred tax assets (liabilities)	—	—	—	0
Operating lease liability - net of current portion	375	370	378	410
Total liabilities	13,941	12,713	10,718	7,135
Shareholders' equity
Preferred stock, $0.001 par value — 10,000,000 shares authorized; no shares issued and outstanding	0	0	0	0
Common stock, $0.001 par value; 50,000,000 shares authorized, 20,216,438 and 20,137,480 shares issued and outstanding as of May 31, 2026, and August 31, 2025	20	20	20	20
Additional paid-in capital	164,863	163,176	161,058	159,416
Accumulated deficit	(25,578)	(29,153)	(33,688)	(34,364)
Accumulated other comprehensive loss	(270)	(272)	(277)	(271)
Total shareholders' equity	139,035	133,771	127,113	124,801
Total liabilities and shareholders' equity	152,976	146,484	137,831	131,936

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