What does measurement period adjustments (see note 2) mean?

Captures adjustments made to the purchase price or asset valuations during the measurement period following an acquisition. These adjustments reflect new information obtained about facts and circumstances that existed at the acquisition date. This metric is vital for understanding the accuracy of initial acquisition accounting and the final valuation of acquired assets.

Simulations Plus SLP Measurement period adjustments (See Note 2)

Measurement period adjustments (See Note 2) at other companies

nCino, Inc.NCNO

$147K-89.1%

California ResourcesCRC

$0-100%

GitLabGTLB

$0-100%

RingCentralRNG

$0-100%

TIC Solutions TIC

$102K—

Medline, Inc. MDLN

$0—

Other financials

Income statement

See full

Revenue$21.9M+7.5%

Gross profit$15.1M+16.1%

Operating income$4.5M+106%

Net income$3.6M+105%

EPS (diluted)$0.18+105%

Balance sheet

See full

Cash & equivalents$35.3M+31.1%

Total debt$487.0K-32.3%

Total equity$139.0M+12.3%

Total assets$153.0M+13.9%

Cash flow

See full

Operating cash flow$8.7M+6.9%

CapEx$93.0K-68.7%

Free cash flow$8.6M+9.8%

Valuation

See full

Market cap$370.92M+35.1%

Enterprise value$336.09M+35.4%

P/E45.8×—

P/S4.5×+1.1×

Profitability

See full

Gross margin63.4%+9.6pp

Operating margin13.2%—

Net margin9.9%+5.2pp

FCF margin29.9%+12.8pp

Returns & leverage

See full

Return on equity6.2%+3.3pp

Debt / equity0×0.0×

Current ratio5.5×+0.4×

Where this comes from

Reported directly by Simulations Plus in its filing.

Tagged under the XBRL concept simu:BusinessAcquisitionAccountingAdjustments.

The official record: Simulations Plus’s 10-K, filed December 1, 2025, on SEC EDGAR. View the filing →

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Questions, answered.

What is Simulations Plus's measurement period adjustments (see note 2)?: Simulations Plus (SLP) reported measurement period adjustments (see note 2) of $239K in Q2 2025.
What does measurement period adjustments (see note 2) mean?: Captures adjustments made to the purchase price or asset valuations during the measurement period following an acquisition. These adjustments reflect new information obtained about facts and circumstances that existed at the acquisition date. This metric is vital for understanding the accuracy of initial acquisition accounting and the final valuation of acquired assets.