Earnings Overview

Simulations Plus Inc. (NASDAQ:SLP) announced third‑quarter fiscal 2026 results that surpassed analyst expectations. Adjusted earnings per share were $0.30, beating the consensus estimate of $0.23 by $0.07. Revenue for the quarter totaled $21.9 million, representing a 7% increase over the $20.4 million recorded in the same quarter last year and exceeding the $20.93 million consensus estimate.

Revenue Breakdown

Services revenue climbed 20% year‑over‑year to $9.3 million, accounting for 42% of total revenue. Software revenue remained flat at $12.6 million. Gross margin improved to 69% from 64% in the comparable prior‑year period.

Profitability Metrics

Adjusted EBITDA reached $7.9 million, equivalent to 36% of total revenue, compared with $7.4 million (37% of revenue) in the year‑ago quarter. On a GAAP basis, the company posted net income of $3.6 million, or $0.18 per diluted share, reversing a net loss of $67.3 million, or –$3.35 per diluted share, recorded in the prior year quarter. The prior‑year loss included $77.2 million of impairment charges.

Share Price Reaction

Following the release, SLP shares rose 1.4% in after‑hours trading on Thursday.

Merger Announcement

On June 15 2026, Simulations Plus disclosed that it entered into a definitive merger agreement to be acquired by affiliates of Altaris, LLC. The transaction is expected to close in the fourth quarter of calendar 2026.

Management Commentary

Chief Executive Officer Shawn O’Connor stated, “We delivered solid third quarter results, with revenue increasing 7% highlighted by strength in our services revenue, which grew 20%, while software revenue was flat year over year.”