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<SEC-DOCUMENT>0001019687-07-004371.txt : 20071219
<SEC-HEADER>0001019687-07-004371.hdr.sgml : 20071219
<ACCEPTANCE-DATETIME>20071219075100
ACCESSION NUMBER:		0001019687-07-004371
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20071218
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20071219
DATE AS OF CHANGE:		20071219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMULATIONS PLUS INC
		CENTRAL INDEX KEY:			0001023459
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				954595609
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32046
		FILM NUMBER:		071314988

	BUSINESS ADDRESS:	
		STREET 1:		42505 10TH STREET WEST
		STREET 2:		*
		CITY:			LANCASTER
		STATE:			CA
		ZIP:			93534-7059
		BUSINESS PHONE:		661-723-7723

	MAIL ADDRESS:	
		STREET 1:		42505 10TH STREET WEST
		CITY:			LANCASTER
		STATE:			CA
		ZIP:			93534-7059
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>simulations_8k-121807.txt
<TEXT>
<PAGE>

                                  UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



                                December 18, 2007
                                -----------------
                      (Date of the earliest event reported)



                             Simulations Plus, Inc.
                             ----------------------
             (Exact name of registrant as specified in its charter)


       California                    001-32046                    95-4595609
       ----------                   ------------                  ----------
(State or other jurisdiction        (Commission               (I.R.S. Employer
    of incorporation)               File Number)             Identification No.)

                42505 10th Street West, Lancaster, California 93534-7059
                  ---------------------------------------------------
                 (Address of principal executive offices) (Zip Code)

                                  661-723-7723
                                  -------------
               Registrant's telephone number, including area code





<PAGE>


ITEM 8.01         OTHER EVENTS

         On December 18, 2007, Simulations Plus, Inc., a California corporation,
announced gross revenues guidance for its fiscal year 2008 (FY08) ending August
31, 2008. A copy of the press release is attached hereto as Exhibit 99.1.

         This report on Form 8-K (the "Report"), including the disclosures set
forth herein, contains certain forward-looking statements that involve
substantial risks and uncertainties. When used herein, the terms "anticipates,"
"expects," "estimates," "believes" and similar expressions, as they relate to us
or our management, are intended to identify such forward-looking statements.
Forward-looking statements in this Report or hereafter, including in other
publicly available documents filed with the Securities and Exchange Commission
(the "Commission"), reports to the stockholders of Simulations Plus, Inc., a
California corporation (the "Company" or "us," "our" or "we") and other publicly
available statements issued or released by us involve known and unknown risks,
uncertainties and other factors which could cause our actual results,
performance (financial or operating) or achievements to differ from the future
results, performance (financial or operating) or achievements expressed or
implied by such forward-looking statements. Such future results are based upon
management's best estimates based upon current conditions and the most recent
results of operations. These risks include, but are not limited to, the risks
set forth herein and in such other documents filed with the Commission, each of
which could adversely affect our business and the accuracy of the
forward-looking statements contained herein. Our actual results, performance or
achievements may differ materially from those expressed or implied by such
forward-looking statements.


ITEM 9.01         FINANCIAL STATEMENTS AND EXHIBITS

(c)      Exhibits

99.1     Press release dated December 18, 2007.



<PAGE>


                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                       SIMULATIONS PLUS, INC.



Dated: December 18, 2007               By: /s/ Momoko Beran
                                       -------------------------------------
                                       Momoko Beran
                                       Chief Financial Officer



<PAGE>



                                  EXHIBIT INDEX
                                  -------------


- -------------------------------- ---------------------------------------
        Exhibit Number                     Description
- -------------------------------- ---------------------------------------
99.1                             Press release dated December 18, 2007.
- -------------------------------- ---------------------------------------










</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>simulations_8kex99-1.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>
<PAGE>


EXHIBIT 99.1

SIMULATIONS PLUS
Integrating Science and Software

For Further Information:
SIMULATIONS PLUS, INC.
42505 10th Street West
Lancaster, CA 93534-7059

CONTACT:
Investor Relations
- ------------------
Ms. Renee Bouche
Simulations Plus, Inc.
661.723.7723
info@simulations-plus.com

For Immediate Release:

December 18, 2007

       SIMULATIONS PLUS PROVIDES PRELIMINARY GUIDANCE FOR FISCAL YEAR 2008

                FIRST QUARTER PRELIMINARY REVENUES ALSO REPORTED

LANCASTER, CA, DECEMBER 18, 2007 - Simulations Plus, Inc. (AMEX: SLP), a leading
provider of ADMET absorption simulation and neural net structure-to-property
prediction software for pharmaceutical discovery and development, today provided
gross revenues guidance for its fiscal year 2008 (FY08) ending August 31, 2008.

Walt Woltosz, chairman and chief executive officer of Simulations Plus, said:
"We hoped to complete at least one acquisition before the holidays so we could
issue guidance that would include the effects of that acquisition.
Unfortunately, it's taking longer than expected. So today we are providing
guidance that reflects the growth we currently expect to achieve without
acquisitions. Investors should note that this does not mean we no longer expect
to complete them - the two we've discussed previously are still on the table. We
believe they are both moving forward to completion early next year, although
there can be no assurances that either one will be completed."

Woltosz continued: "Without acquisitions, we are forecasting an increase in
gross revenues of at least $3 million for the fiscal year. We're basing this
estimate on several factors: the growth we achieved in our pharmaceutical
software and services business last fiscal year, the number and quality of leads
we're working now compared to last year at this time, new product offerings
nearing release, our general impression of the state of the pharmaceutical
industry with respect to adoption of modeling and simulation tools, and our
expectations for growth in our Words+ subsidiary."

Ms. Momoko Beran, chief financial officer of Simulations Plus added: "We're
pleased to report that preliminary first quarter revenues were $1,976,000, up
35.6% from $1,456,000 during the first fiscal quarter of FY07. Revenues from
pharmaceutical software and services increased 74.5% to $1,438,000 from $824,000
in the first fiscal quarter of FY07. Revenues from our Words+ subsidiary
decreased 15% to $537,000 from $632,000 in the first quarter of FY07. This would
have resulted in a small decrease in consolidated first quarter revenues without
the large pharmaceutical software order that came in the second quarter last
year, but was received in the first quarter this year at the customer's request.
We are encouraged to note that revenues from the pharmaceutical side of the
business would have set a new first quarter record even without this early large
order."


<PAGE>


ABOUT SIMULATIONS PLUS, INC.

Simulations Plus, Inc., is a premier developer of groundbreaking drug discovery
and development simulation software, which is licensed to and used in the
conduct of drug research by major pharmaceutical and biotechnology companies
worldwide. We have two other businesses that are based on our proprietary
technologies: a wholly owned subsidiary, Words+, Inc., which provides assistive
technologies to persons with disabilities; and an educational software series
for science students in middle and high schools known as FutureLab(TM). For more
information, visit our Web site at www.simulations-plus.com.

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995
- - With the exception of historical information, the matters discussed in this
press release are forward-looking statements that involve a number of risks and
uncertainties. Our actual future results could differ significantly from those
statements. Factors that could cause or contribute to such differences include,
but are not limited to: our ability to maintain our competitive advantages,
acceptance of new software and improved versions of our existing software by our
customers, the general economics of the pharmaceutical industry, our ability to
finance growth, our ability to continue to attract and retain highly qualified
technical staff, and a sustainable market. Further information on our risk
factors is contained in our quarterly and annual reports as filed with the
Securities and Exchange Commission.

                                       ###




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