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SLP · 10-Q filed July 9, 2026

SLP earnings analysis

What we found in SLP's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Simulations Plus, Inc. reported Q3 2026 earnings with a revenue of $21.9 million, a 7% increase from $20.4 million in Q3 2025, primarily driven by a 20% rise in services revenue. The company's diluted EPS improved significantly from a loss in the prior year, recording $0.18 against a loss of $3.35, marking a notable recovery amid ongoing operational improvements and efficiency gains.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Growth
Rev increased by 7% YoY to $21.9 million in Q3 2026 from $20.4 million.
Strong EPS Recovery
Diluted EPS returned to $0.18, improving from a loss of $3.35 in Q3 2025.
Increased Gross Margin
Gross margin improved to 69% from 64% year-over-year.
Services Revenue Growth
Services revenue grew by 20% YoY, contributing significantly to total revenue.
Operational Cash Flow Surplus
Operating cash flow was strong at $19.4 million, compared to $12.5 million in the previous year.
Decreased Operating Expenses
Total operating expenses dropped significantly by 88% YoY from $87.3 million to $10.6 million.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Pending Merger Risks
The planned merger could disrupt operations and relationships, impacting future performance.
Profitability Dependence on Services
Continued growth is heavily reliant on service revenue, increasing operational vulnerability.
Regulatory Approval Uncertainties
Completion of the merger is contingent on regulatory approvals which could delay the process.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $31 Operating expenses $49 Left as operating profit $20
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.18
Gross margin
69%
Operating margin
20%
Segment
Software: $12.6 million
Segment
Services: $9.3 million
Guidance

What they said about what is next.

The company anticipates continued service revenue growth but did not provide specific numerical guidance.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · April 10, 2026
Simulations Plus reported Q2 revenue of $24,291,000, up from $22,432,000 a year ago, with gross profit rising to $16,143,000 and net income to $4,535,000. Margins expanded materially (gross profit and operating income…
10-K · December 1, 2025
Simulations Plus positions itself as a global leader in model‑informed drug development (MIDD) software and consulting, with a product-led roadmap (ADMET Predictor v13, GastroPlus GPX.2, DILIsym v11) and a recent…
10-Q · January 8, 2025
Simulations Plus reported revenue of $18,924,000 for the quarter (up from $14,500,000 a year ago) but net income and operating results compressed — diluted EPS was $0.01 and income from operations was $126,000.…
10-K · October 30, 2024
Simulations Plus closed FY2024 with a strategic acquisition (Pro-ficiency, June 2024) and a reorganization into six product/service-aligned business units, expanding the company from discovery through commercialization.…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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