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8. GEOGRAPHIC REPORTING (Tables)

12 Months Ended

Aug. 31, 2012

The Company allocates revenues to geographic areas based on the locations of its customers. Geographical revenues were as follows for the fiscal years ended August 31, 2012 and 2011:

August 31, 2012

(in ‘000)

North America

Europe

Asia

South America

Total

Simulations Plus, Inc.

4,805

2,986

1,633

25

9,449

August 31, 2011

(in ‘000)

North America

Europe

Asia

South America

Total

Simulations Plus, Inc.

4,548

2,606

1,554

31

8,739

- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

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