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10. SEGMENT AND GEOGRAPHIC REPORTING | 12 Months Ended
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Aug. 31, 2019
Segments, Geographical Areas [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 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 |
In addition, the Company allocates revenues to geographic areas based on the locations of its customers. 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 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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