SIM Acquisition Corp. I Unit (SIMAU) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Sep 14, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the SIMAU SEC filings page.
This page shows SIM Acquisition Corp. I Unit (SIMAU) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 2 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Financial Health Signals
SIM Acquisition Corp. I Unit does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
SIM Acquisition Corp. I Unit passes 2 of 5 computable financial strength tests (4 of the nine could not be computed from available data). 2 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution).
For every $1 of reported earnings, SIM Acquisition Corp. I Unit used $0.07 of operating cash (-$632K OCF vs $8.8M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
SIM Acquisition Corp. I Unit reported $382K in net income in Q2 2026. This represents a decrease of 83.4% from the same quarter a year earlier. Against the prior quarter it is down 81.2%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
SIM Acquisition Corp. I Unit held $260K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
None of these metrics is reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
SIMAU Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| SG&A Expenses | $632K+248.3% | $127K-47.4% | N/A | $258K-4.5% | $182K+1313.7% | $241K+748.3% | N/A | $270K |
| Operating Income | -$632K-248.3% | -$127K+47.4% | N/A | -$258K+4.5% | -$182K-1313.7% | -$241K-748.3% | N/A | -$270K |
| Net Income | $382K-83.4% | $2.0M-8.7% | N/A | $2.3M-4.5% | $2.3M+17992.3% | $2.2M+7909.0% | N/A | $2.4M |
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
SIMAU Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $6.4M-97.3% | $247.9M+3.9% | $245.4M+3.8% | $243.1M+3.9% | $240.8M+106366.7% | $238.6M+390107.6% | $236.3M | $233.9M |
| Current Assets | $333K-11.5% | $607K+2.9% | $270K-67.2% | $334K-68.6% | $376K | $590K | $824K | $1.1M |
| Cash & Equivalents | $260K-24.8% | $468K-8.5% | $65K-90.6% | $169K-80.3% | $346K+1698.1% | $512K | $697K | $860K |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | $6.1M-97.5% | $247.3M+4.0% | $245.1M+4.2% | $242.8M+4.4% | $240.3M | $237.8M | $235.3M | $232.6M |
| Total Liabilities | $7.1M-97.2% | $247.9M-0.3% | $256.3M+4.1% | $253.7M+4.2% | $251.1M+103456.1% | $248.7M+384849.1% | $246.2M | $243.5M |
| Current Liabilities | $1.1M+14916.8% | $768K+1816.1% | $305K+834.1% | $43K+357.8% | $8K-96.9% | $40K-37.9% | $33K | $10K |
| Non-Current Liabilities | $6.0M-45.1% | $247.2M+2157.3% | $10.9M0.0% | $10.9M0.0% | $10.9M | $10.9M | $10.9M | $10.9M |
| Total Equity | -$693K+93.3% | -$61K+99.4% | -$10.9M-10.2% | -$10.6M-9.8% | -$10.3M-63079.0% | -$10.1M-292041.9% | -$9.9M | -$9.6M |
| Retained Earnings | -$694K+93.3% | -$62K+99.4% | -$10.9M-10.2% | -$10.6M-9.8% | -$10.3M-24841.5% | -$10.1M-35455.7% | -$9.9M | -$9.6M |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
SIMAU Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.
SIMAU Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$10.9M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Note: The current ratio is below 1.0 (0.89), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| SIM Acquisition Corp. I Unit SIMAU | FY2025 | N/A | $8.8M | N/A | $258.8M | — |
| Archimedes Tech SPAC Partners II Co. Unit ATIIU | FY2025 | N/A | $8.0M | N/A | N/A | — |
| Hennessy Capital Investment Corp. VII HVII | FY2025 | N/A | $3.7M | N/A | $248.3M | — |
| Melar Acquisition Corp. I MACI | FY2025 | N/A | $5.5M | N/A | $238.3M | — |
| M3-Brigade Acquisition V Corp. Units MBAVU | FY2025 | N/A | $5.8M | N/A | $280.0M | — |
| K&F Growth Acquisition Corp. II Unit KFIIU | FY2025 | N/A | $10.2M | N/A | $276.1M | — |
Where SIM Acquisition Corp. I Unit Ranks
Frequently Asked Questions
Is SIM Acquisition Corp. I Unit profitable?
Yes, SIM Acquisition Corp. I Unit (SIMAU) reported a net income of $8.8M in fiscal year 2025.
What is SIM Acquisition Corp. I Unit's operating cash flow?
SIM Acquisition Corp. I Unit (SIMAU) recorded an outflow of $632K in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are SIM Acquisition Corp. I Unit's total assets?
SIM Acquisition Corp. I Unit (SIMAU) had $245.4M in total assets as of fiscal year 2025, including both current and long-term assets.
What is SIM Acquisition Corp. I Unit's current ratio?
SIM Acquisition Corp. I Unit (SIMAU) had a current ratio of 0.89 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is SIM Acquisition Corp. I Unit's return on assets (ROA)?
SIM Acquisition Corp. I Unit (SIMAU) had a return on assets of 3.6% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is SIM Acquisition Corp. I Unit's P/E ratio?
SIM Acquisition Corp. I Unit (SIMAU) trades at 29.4x earnings, its market capitalization divided by net income of $8.8M net income, FY2025. The market capitalization is $258.8M as of Sep 14, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is SIM Acquisition Corp. I Unit's price-to-sales ratio?
SIM Acquisition Corp. I Unit (SIMAU) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $258.8M as of Sep 14, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
Why is SIM Acquisition Corp. I Unit's debt-to-equity ratio negative or not reported?
SIM Acquisition Corp. I Unit (SIMAU) has negative shareholder equity of -$10.9M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
What is SIM Acquisition Corp. I Unit's Piotroski F-Score?
SIM Acquisition Corp. I Unit (SIMAU) has a Piotroski F-Score of 2 out of 5 computable signals; 4 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are SIM Acquisition Corp. I Unit's earnings high quality?
For every $1 of reported earnings, SIM Acquisition Corp. I Unit (SIMAU) used $0.07 of operating cash (-$632K OCF vs $8.8M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.