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9. SEGMENT AND GEOGRAPHIC REPORTING | 6 Months Ended
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Feb. 28, 2015
Segments, Geographical Areas [Abstract] |
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 six months ended February 28, 2015 (in thousands):
Three months ended February 28, 2015 |
|  | Simulations Plus, Inc |  |  | Cognigen Corporation* |  |  | Eliminations |  |  | Total |
Net Revenues |  | $ | 3,302 |  |  | $ | 1,271 |  |  |  |  |  |  | $ | 4,574 |
Income (loss) from operations |  | $ | 1,288 |  |  | $ | 187 |  |  |  |  |  |  | $ | 1,475 |
Total assets |  | $ | 25,974 |  |  | $ | 8,327 |  |  | $ | (7,238 | ) |  | $ | 27,063 |
Capital expenditures |  | $ | 0 |  |  | $ | 0 |  |  |  |  |  |  | $ | 0 |
Capitalized software costs |  | $ | 393 |  |  | $ | 39 |  |  |  |  |  |  | $ | 432 |
Depreciation and Amortization |  | $ | 431 |  |  | $ | 91 |  |  |  |  |  |  | $ | 458 |
Six months ended February 28, 2015
|  | Simulations Plus, Inc |  |  | Cognigen Corporation* |  |  | Eliminations |  |  |  | Total |
Net Revenues |  | $ | 6,254 |  |  | $ | 2,406 |  |  |  |  |  |  | $ | 8,660 |
Income (loss) from operations |  |  | 1,975 |  |  |  | 249 |  |  |  |  |  |  | $ | 2,224 |
Total assets |  | $ | 25,974 |  |  | $ | 8,327 |  |  | $ | (7,238 | ) |  | $ | 27,063 |
Capital expenditures |  | $ | 17 |  |  | $ | 3 |  |  |  |  |  |  | $ | 20 |
Capitalized software costs |  | $ | 667 |  |  | $ | 64 |  |  |  |  |  |  | $ | 730 |
Depreciation and Amortization |  | $ | 798 |  |  | $ | 182 |  |  |  |  |  |  | $ | 980 |
*Cognigen Corporation was acquired on September 2, 2014. In addition, the Company allocates revenues to geographic areas based on the locations of its customers. Geographical revenues for the three months and six months ended February 28, 2015 and 2014 were as follows (in thousands): Three months ended February 28, 2015
|  | North America |  |  | Europe |  |  | Asia |  |  | South America |  |  | Total |
Simulations Plus, Inc. |  | $ | 1,459 |  |  | $ | 1,265 |  |  | $ | 578 |  |  | $ | 1 |  |  | $ | 3,303 |
Cognigen Corporation * |  | $ | 1,271 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 1,271 |
Total |  | $ | 2,730 |  |  | $ | 1,265 |  |  | $ | 578 |  |  | $ | 1 |  |  | $ | 4,574 |
Six months ended February 28, 2015
|  | North America |  |  | Europe |  |  | Asia |  |  | South America |  |  | Total |
Simulations Plus, Inc. |  | $ | 2,805 |  |  | $ | 1,905 |  |  | $ | 1,543 |  |  | $ | 1 |  |  | $ | 6,254 |
Cognigen Corporation * |  | $ | 2,406 |  |  |  | – |  |  |  | – |  |  |  | – |  |  | $ | 2,406 |
Total |  | $ | 5,211 |  |  | $ | 1,905 |  |  | $ | 1,543 |  |  | $ | 1 |  |  | $ | 8,660 |
*Cognigen Corporation was acquired on September 2, 2014 Three and six months ended February 28, 2014**
|  | North America |  |  | Europe |  |  | Asia |  |  | South America |  |  | Total |
Three Months |  | $ | 968 |  |  | $ | 1,432 |  |  | $ | 673 |  |  | $ | 8 |  |  | $ | 3,081 |
Six Months |  | $ | 2,228 |  |  | $ | 1,968 |  |  | $ | 1,515 |  |  | $ | 11 |  |  | $ | 5,722 |
** Does not include Cognigen Corporation acquired on September 2, 2014

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8844-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9031-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8595-108599 + Details
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