SEGMENT AND GEOGRAPHIC REPORTING

9 Months Ended

May 31, 2021

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC REPORTING

NOTE 10: SEGMENT AND GEOGRAPHIC REPORTING

We account for segments and geographic revenues in accordance with guidance issued by the FASB. Our reportable segments are strategic business units that offer different products and services.

Results for each segment and consolidated results are as follows for the three and nine months ended May 31, 2021 and 2020: 

(in thousands)	Three Months Ended May 31, 2021
	Simulations Plus		Cognigen		DILIsym		Lixoft		Eliminations			Total
Revenues	$	7,916	$	2,536	$	1,331	$	994	$	–		$	12,777
Income from operations before income taxes	$	4,128	$	85	$	82	$	247	$	–		$	4,542
Total assets	$	168,235	$	13,044	$	14,835	$	21,738	$	(38,769	)	$	179,083
Capital expenditures	$	315	$	57	$	11	$	–	$	–		$	383
Capitalized software costs	$	622	$	7	$	43	$	127	$	–		$	799
Depreciation and amortization	$	470	$	75	$	148	$	193	$	–		$	886

(in thousands)	Three Months Ended May 31, 2020
	Simulations Plus		Cognigen		DILIsym		Lixoft*		Eliminations			Total
Revenues	$	6,728	$	3,039	$	1,909	$	622	$	–		$	12,298
Income from operations before income taxes	$	2,518	$	610	$	414	$	315	$	–		$	3,857
Total assets	$	57,145	$	10,730	$	14,288	$	19,424	$	(40,008	)	$	61,579
Capital expenditures	$	7	$	12	$	13	$	–	$	–		$	32
Capitalized software costs	$	494	$	4	$	32	$	76	$	–		$	606
Depreciation and amortization	$	430	$	88	$	151	$	119	$	–		$	788

*Lixoft was purchased on April 1, 2020.

(in thousands)	Nine Months Ended May 31, 2021
	Simulations Plus		Cognigen		DILIsym		Lixoft		Eliminations			Total
Revenues	$	19,994	$	7,987	$	4,817	$	3,827	$	–		$	36,625
Income from operations before income taxes	$	8,614	$	570	$	297	$	1,598	$	–		$	11,079
Total assets	$	168,235	$	13,044	$	14,835	$	21,738	$	(38,769	)	$	179,083
Capital expenditures	$	686	$	246	$	16	$	18	$	–		$	966
Capitalized software costs	$	1,778	$	12	$	121	$	362	$	–		$	2,273
Depreciation and amortization	$	1,406	$	240	$	446	$	570	$	–		$	2,662

(in thousands)	Nine Months Ended May 31, 2020
	Simulations Plus		Cognigen		DILIsym		Lixoft*		Eliminations			Total
Revenues	$	17,559	$	8,176	$	5,692	$	622	$	–		$	32,049
Income from operations before income taxes	$	6,426	$	926	$	1,735	$	315	$	–		$	9,402
Total assets	$	57,145	$	10,730	$	14,288	$	19,424	$	(40,008	)	$	61,579
Capital expenditures	$	24	$	53	$	29	$	–	$	–		$	106
Capitalized software costs	$	1,524	$	40	$	93	$	76	$	–		$	1,733
Depreciation and amortization	$	1,301	$	263	$	451	$	119	$	–		$	2,134

*Lixoft was purchased on April 1, 2020.

In addition, we allocate revenues to geographic areas based on the locations of our customers. Geographical revenues for the three and nine months ended May 31, 2021 and 2020 were as follows: 

(in thousands)	Three Months Ended May 31, 2021
		Americas		EMEA		Asia Pacific		Total
Simulations Plus		$	4,969	$	1,301	$	1,646	$	7,916
Cognigen			2,536		—		—		2,536
DILIsym			1,285		46		—		1,331
Lixoft			861		115		18		994
Total		$	9,651	$	1,462	$	1,664	$	12,777

(in thousands)	Three Months Ended May 31, 2020
		Americas		EMEA		Asia Pacific		Total
Simulations Plus		$	3,401	$	1,719	$	1,608	$	6,728
Cognigen			3,039		–		–		3,039
DILIsym			1,685		130		94		1,909
Lixoft*			537		85		–		622
Total		$	8,662	$	1,934	$	1,702	$	12,298

*Lixoft was purchased on April 1, 2020.

(in thousands)	Nine Months Ended May 31, 2021
		Americas		EMEA		Asia Pacific		Total
Simulations Plus		$	10,372	$	5,540	$	4,082	$	19,994
Cognigen			7,987		–		–		7,987
DILIsym			4,678		112		27		4,817
Lixoft			2,399		1,370		58		3,827
Total		$	25,436	$	7,022	$	4,167	$	36,625

(in thousands)	Nine Months Ended May 31, 2020
		Americas		EMEA		Asia Pacific		Total
Simulations Plus		$	8,555	$	4,476	$	4,528	$	17,559
Cognigen			8,176		–		–		8,176
DILIsym			4,890		581		221		5,692
Lixoft*			537		85		–		622
Total		$	22,158	$	5,142	$	4,749	$	32,049

*Lixoft was purchased on April 1, 2021.