{"filing":{"accession_number":"0001023459-26-000024","cik":"0001023459","ticker":"SLP","company_name":"Simulations Plus, Inc.","form":"8-K","filing_date":"2026-06-17","report_date":null,"primary_document":"slp-20260615.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1023459/000102345926000024/slp-20260615.htm"},"events":[{"id":11516,"run_id":10112,"accession_number":"0001023459-26-000024","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"summary":"Simulations Plus entered into an Agreement and Plan of Merger whereby the company will be acquired by SP Evolution HoldCo II, LLC (an Altaris affiliate) for $18.50 per share in an all-cash transaction. The merger agreement details consideration, closing conditions, financing commitments, and termination provisions.","company_name":"Simulations Plus, Inc.","ticker":"SLP","filing_date":"2026-06-17","submitted_at":null,"items":[{"id":8118,"accession_number":"0001023459-26-000024","item_number":"1.01","item_title":"Entry Into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 1.01 discloses entry into an Agreement and Plan of Merger whereby Simulations Plus will be acquired by SP Evolution HoldCo II, LLC (an Altaris affiliate) for $18.50 per share in an all-cash transaction. The filing details the merger consideration, closing conditions, financing commitments, and termination provisions. This is a material acquisition/change of control transaction that would substantially affect the registrant's future and is precisely the type of M\u0026A activity Item 1.01 is designed to capture.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:04:18.552386+00:00","company_name":"","ticker":null,"filing_date":""},{"id":8119,"accession_number":"0001023459-26-000024","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Compensation Committee approved a transaction bonus program for named executive officers and other employees in connection with a proposed merger. The disclosure specifies bonus amounts for five named executive officers (CEO Shawn O'Connor at $822,000, CFO William Frederick at $539,000, and others), with an aggregate program value of approximately $3.114 million, contingent on merger consummation. This is a compensatory arrangement disclosure under Item 5.02(e).","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:04:18.552386+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8118,"accession_number":"0001023459-26-000024","item_number":"1.01","item_title":"Entry Into a Material Definitive Agreement.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.99,"reasoning":"This Item 1.01 discloses entry into an Agreement and Plan of Merger whereby Simulations Plus will be acquired by SP Evolution HoldCo II, LLC (an Altaris affiliate) for $18.50 per share in an all-cash transaction. The filing details the merger consideration, closing conditions, financing commitments, and termination provisions. This is a material acquisition/change of control transaction that would substantially affect the registrant's future and is precisely the type of M\u0026A activity Item 1.01 is designed to capture.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:04:18.552386+00:00","company_name":"Simulations Plus, Inc.","ticker":"SLP","filing_date":"2026-06-17"},{"id":8119,"accession_number":"0001023459-26-000024","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Compensation Committee approved a transaction bonus program for named executive officers and other employees in connection with a proposed merger. The disclosure specifies bonus amounts for five named executive officers (CEO Shawn O'Connor at $822,000, CFO William Frederick at $539,000, and others), with an aggregate program value of approximately $3.114 million, contingent on merger consummation. This is a compensatory arrangement disclosure under Item 5.02(e).","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-17T20:04:18.552386+00:00","company_name":"Simulations Plus, Inc.","ticker":"SLP","filing_date":"2026-06-17"}]}