SLP (Simulations Plus) Change In Receivables: $-2.42 Mil (TTM As of May. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SLP Simulations Plus Inc SLP
83 GF Score
Price $18.25
GF Value $35.40
Valuation Significantly Undervalued
! 7 Warning Signs
View Full Analysis

What is Simulations Plus Change In Receivables?

Simulations Plus SLP +0.16% 83 Change In Receivables is $-2.42 Mil as of May. 2026. GuruFocus rates SLP with a GF Score™ of 83/100 and a GF Value™ of $35.40 (Significantly Undervalued). The stock has 7 warning signs investors should review.

Simulations Plus's change in receivables for the quarter that ended in May. 2026 was $0.97 Mil. It means Simulations Plus's Accounts Receivable declined by $0.97 Mil from Feb. 2026 to May. 2026 .

Simulations Plus's change in receivables for the fiscal year that ended in Aug. 2025 was $-0.58 Mil. It means Simulations Plus's Accounts Receivable increased by $0.58 Mil from Aug. 2024 to Aug. 2025 .

Simulations Plus's Accounts Receivable for the quarter that ended in May. 2026 was $17.20 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Simulations Plus's Days Sales Outstanding for the three months ended in May. 2026 was 71.72.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Simulations Plus's liquidation value for the three months ended in May. 2026 was $48.95 Mil.


Simulations Plus  (NAS:SLP) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Simulations Plus's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=17.202/21.886*91
=71.72

2. In Ben Graham's calculation of liquidation value, Simulations Plus's accounts receivable are only considered to be worth 75% of book value:

Simulations Plus's liquidation value for the quarter that ended in May. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=49.99-13.941+0.75 * 17.202+0.5 * 0
=48.95

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Simulations Plus Change In Receivables Related Terms


Simulations Plus Change In Receivables Historical Data

* Premium members only.

The historical data trend for Simulations Plus's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Simulations Plus Change In Receivables Chart

Simulations Plus Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.43 -3.94 4.10 3.13 -0.58

Simulations Plus Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.71 5.06 -2.44 -6.02 0.97
SLP
83GF Score
Simulations Plus Inc SLP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Simulations Plus Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-2.42 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-2.42 Mil mean?
Simulations Plus (SLP) has a Change In Receivables of $-2.42 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Simulations Plus and its competitors.
Is Simulations Plus' Change In Receivables too high?
Simulations Plus' current Change In Receivables is $-2.42 Mil. Overall, Simulations Plus has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Simulations Plus' Change In Receivables compare to TBRG and CARL?
Simulations Plus' Change In Receivables of $-2.42 Mil can be compared against companies in the Healthcare Providers & Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Healthcare Providers & Services company?
A good Change In Receivables depends on the Healthcare Providers & Services industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Simulations Plus and its competitors. Simulations Plus's current Change In Receivables is $-2.42 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Simulations Plus stock overvalued right now?
Based on GuruFocus' analysis, Simulations Plus (SLP) is currently considered Significantly Undervalued. The stock's GF Value™ is $35.40, compared to a current price of $18.25 — trading 48.5% below its estimated fair value. The current Change In Receivables is $-2.42 Mil. Simulations Plus' overall GF Score™ is 83/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Simulations Plus (SLP), the current Change In Receivables is $-2.42 Mil as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Simulations Plus (SLP) Overvalued in 2026?

Based on GuruFocus' analysis, Simulations Plus stock appears to be undervalued. The current stock price of $18.25 is trading 48.5% below its estimated GF Value™ of $35.40. GuruFocus considers Simulations Plus to be Significantly Undervalued.

Key valuation signals for SLP:

  • Change In Receivables: $-2.42 Mil
  • GF Value™: $35.40 vs. price of $18.25 (48.5% below fair value)
  • GF Score™: 83/100 with 7 warning signs

No single metric tells the full story. See the SLP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Simulations Plus Business Description

Other Exchanges SD3:Germany
Address 800 Park Offices Drive, Suite 401, Research Triangle Park, Lancaster, NC, USA, 27709
Simulations Plus Inc is engaged in the software industry. It develops and produces software for use in pharmaceutical research and education, and provides consulting and contract research services to the pharmaceutical industry. The company's operating segments include Software and services. The company offers software products for pharmaceutical research such as ADMET (Absorption, Distribution, Metabolism, Excretion, and Toxicity). It generates maximum revenue from the software segment. Maximum revenue is earned from USA following EMEA and Asia Pacific.
83GF Score

Get the complete analysis for SLP

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$18.25
Price
$35.40
GF Value