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10. SEGMENT AND GEOGRAPHIC REPORTING (Tables) | 12 Months Ended
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Aug. 31, 2019
Segments, Geographical Areas [Abstract] |
Schedule of consolidated results from reportable segments | Results for each segment and consolidated results are as follows years ended August 31, 2019, 2018 and 2017 (in thousands, because of rounding, numbers may not foot):
Year ended August 31, 2019
|  | Simulations Plus, Inc. |  |  | Cognigen Corporation |  |  | DILIsym |  |  | Eliminations |  |  | Total |
Net Revenues |  | $ | 19,585 |  |  | $ | 9,321 |  |  | $ | 5,065 |  |  |  |  |  |  | $ | 33,970 |
Income from operations before income taxes |  | $ | 7,752 |  |  | $ | 1,481 |  |  | $ | 1,416 |  |  |  |  |  |  | $ | 10,648 |
Total assets |  | $ | 38,535 |  |  | $ | 11,196 |  |  | $ | 13,168 |  |  | $ | (17,702 | ) |  | $ | 45,197 |
Goodwill |  | $ | 0 |  |  | $ | 4,789 |  |  | $ | 5,598 |  |  |  |  |  |  | $ | 10,387 |
Capital expenditures |  | $ | 39 |  |  | $ | 79 |  |  | $ | 20 |  |  |  |  |  |  | $ | 138 |
Capitalized software costs |  | $ | 1,482 |  |  | $ | 114 |  |  | $ | 172 |  |  |  |  |  |  | $ | 1,768 |
Depreciation and Amortization |  | $ | 1,806 |  |  | $ | 364 |  |  | $ | 580 |  |  |  |  |  |  | $ | 2,750 |
Year ended August 31, 2018
|  | Simulations Plus, Inc. |  |  | Cognigen Corporation |  |  | DILIsym |  |  | Eliminations |  |  | Total |
Net Revenues |  | $ | 17,553 |  |  | $ | 7,857 |  |  | $ | 4,257 |  |  |  |  |  |  | $ | 29,667 |
Income from operations before income taxes |  | $ | 7,533 |  |  | $ | 1,902 |  |  | $ | 863 |  |  |  |  |  |  | $ | 10,298 |
Total assets |  | $ | 38,000 |  |  | $ | 8,733 |  |  | $ | 14,248 |  |  | $ | (17,702 | ) |  | $ | 43,279 |
Goodwill |  | $ | 0 |  |  | $ | 4,789 |  |  | $ | 5,598 |  |  |  |  |  |  | $ | 10,387 |
Capital expenditures |  | $ | 65 |  |  | $ | 100 |  |  | $ | 18 |  |  |  |  |  |  | $ | 183 |
Capitalized software costs |  | $ | 1,365 |  |  | $ | 625 |  |  | $ | 155 |  |  |  |  |  |  | $ | 2,145 |
Depreciation and Amortization |  | $ | 1,748 |  |  | $ | 401 |  |  | $ | 572 |  |  |  |  |  |  | $ | 2,721 |
Year ended August 31, 2017
|  | Simulations Plus, Inc. |  |  | Cognigen Corporation |  |  | DILIsym |  |  | Eliminations |  |  | Total |
Net Revenues |  | $ | 15,600 |  |  | $ | 7,300 |  |  | $ | 1,238 |  |  |  |  |  |  | $ | 24,138 |
Income from operations before income taxes |  | $ | 6,194 |  |  | $ | 1,750 |  |  | $ | 320 |  |  |  |  |  |  | $ | 8,264 |
Total assets |  | $ | 33,056 |  |  | $ | 9,363 |  |  | $ | 13,794 |  |  | $ | (17,702 | ) |  | $ | 38,512 |
Goodwill |  | $ | 0 |  |  | $ | 4,789 |  |  | $ | 5,598 |  |  |  |  |  |  | $ | 10,387 |
Capital expenditures |  | $ | 48 |  |  | $ | 96 |  |  | $ | 1,384 |  |  |  |  |  |  | $ | 1,528 |
Capitalized software costs |  | $ | 1,133 |  |  | $ | 219 |  |  | $ | 24 |  |  |  |  |  |  | $ | 1,376 |
Depreciation and Amortization |  | $ | 1618 |  |  | $ | 374 |  |  | $ | 135 |  |  |  |  |  |  | $ | 2,127 |
Schedule of geographical revenues | Geographical revenues for the years ended August 31, 2019, 2018 and 2017 were as follows (in thousands, because of rounding, numbers may not foot): Year ended August 31, 2019
|  | North America |  |  | Europe |  |  | Asia |  |  | South America |  |  | Total |
Simulations Plus, Inc. |  | $ | 9,327 |  |  | $ | 5,144 |  |  | $ | 5,060 |  |  | $ | 54 |  |  | $ | 19,585 |
Cognigen Corporation |  |  | 9,321 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 9,321 |
DILIsym Services, Inc. |  |  | 3,875 |  |  |  | 685 |  |  |  | 505 |  |  |  | – |  |  |  | 5,065 |
Total |  | $ | 22,523 |  |  | $ | 5,829 |  |  | $ | 5,565 |  |  | $ | 54 |  |  | $ | 33,971 |
Year ended August 31, 2018
|  | North America |  |  | Europe |  |  | Asia |  |  | South America |  |  | Total |
Simulations Plus, Inc. |  | $ | 7,826 |  |  | $ | 4,964 |  |  | $ | 4,733 |  |  | $ | 30 |  |  | $ | 17,553 |
Cognigen Corporation |  |  | 7,857 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 7,857 |
DILIsym Services, Inc. |  |  | 3,163 |  |  |  | 312 |  |  |  | 782 |  |  |  | – |  |  |  | 4,257 |
Total |  | $ | 18,846 |  |  | $ | 5,276 |  |  | $ | 5,515 |  |  | $ | 30 |  |  | $ | 29,667 |
Year ended August 31, 2017
|  | North America |  |  | Europe |  |  | Asia |  |  | South America |  |  | Total |
Simulations Plus, Inc. |  | $ | 7,846 |  |  | $ | 3,826 |  |  | $ | 3,926 |  |  | $ | 1 |  |  | $ | 15,600 |
Cognigen Corporation |  |  | 7,300 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 7,300 |
DILIsym Services, Inc.* |  |  | 851 |  |  |  | 151 |  |  |  | 236 |  |  |  | – |  |  |  | 1,238 |
Total |  | $ | 15,997 |  |  | $ | 3,977 |  |  | $ | 4,162 |  |  | $ | 1 |  |  | $ | 24,138 |
*DILIsym was acquired on June 1, 2017.

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- 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
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