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Simulations Plus SLP Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

Tempus AI, Inc. logo
Tempus AI, Inc.TEM
$1.45M+159%

Other financials

Income statement

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Revenue$24.3M+8.3%
Gross profit$16.1M+23.0%
Operating income$5.6M+108%
Net income$4.5M+47.5%
EPS (diluted)$0.22+46.7%

Balance sheet

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Cash & equivalents$25.7M+134%
Total debt$508.0K-36.2%
Total equity$133.8M-29.4%
Total assets$146.5M-27.3%

Cash flow

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Operating cash flow$6.4M+13.1%
CapEx$46.0K-30.3%
Free cash flow$6.4M+13.6%

Valuation

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Market cap$366.73M+5.2%
Enterprise value$341.51M+6.0%
P/S4.6×+0.2×

Profitability

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Gross margin62%+6.7pp
Operating margin-84.3%
Net margin-78%-87.2pp
FCF margin29.5%+14.9pp

Returns & leverage

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Return on equity-38.8%-42.8pp
Debt / equity0.0×
Current ratio5.5×+1.1×

Where this comes from

Reported directly by Simulations Plus in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: Simulations Plus’s 10-Q, filed April 10, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Simulations Plus's debt issuance costs and discount amortization?
Simulations Plus (SLP) reported debt issuance costs and discount amortization of -$99K in Q4 2025.
How has Simulations Plus's debt issuance costs and discount amortization changed year-over-year?
Simulations Plus's debt issuance costs and discount amortization decreased by 371.4% year-over-year, from -$21K to -$99K.
What is the long-term trend for Simulations Plus's debt issuance costs and discount amortization?
Over 4 years (2021 to 2025), Simulations Plus's debt issuance costs and discount amortization has grown at a -59.4% compound annual growth rate (CAGR), from $2.35M to -$64K.
What does debt issuance costs and discount amortization mean?
Captures the non-cash periodic expense associated with the amortization of debt issuance costs and original issue discounts. This adjustment reconciles the difference between the face value of debt and the actual proceeds received at issuance over the life of the instrument. It helps investors understand the true effective interest expense incurred by the company.