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Side-by-side financial comparison of OPTICAL CABLE CORP (OCC) and Simulations Plus, Inc. (SLP). Click either name above to swap in a different company.

OPTICAL CABLE CORP is the larger business by last-quarter revenue ($19.8M vs $18.4M, roughly 1.1× Simulations Plus, Inc.). Simulations Plus, Inc. runs the higher net margin — 3.7% vs 0.2%, a 3.4% gap on every dollar of revenue. On growth, OPTICAL CABLE CORP posted the faster year-over-year revenue change (1.8% vs -2.7%). Over the past eight quarters, OPTICAL CABLE CORP's revenue compounded faster (15.5% CAGR vs 0.3%).

Optical Cable Corporation, headquartered in Roanoke, Virginia, manufactures fiber optical cable. The company's cable is largely used for telecommunications and is sold both in the US and seventy other countries worldwide. OCC also manufactures military land tactical fiber optic cable for the U.S. military.

Simulations Plus, Inc. develops absorption, distribution, metabolism, excretion, and toxicity (ADMET) modeling and simulation software for the pharmaceutical and biotechnology, industrial chemicals, cosmetics, food ingredients, and herbicide industries. In September 2014, the company acquired Cognigen Corporation, a provider of clinical trial data analysis and consulting services.

OCC vs SLP — Head-to-Head

Bigger by revenue
OCC
OCC
1.1× larger
OCC
$19.8M
$18.4M
SLP
Growing faster (revenue YoY)
OCC
OCC
+4.4% gap
OCC
1.8%
-2.7%
SLP
Higher net margin
SLP
SLP
3.4% more per $
SLP
3.7%
0.2%
OCC
Faster 2-yr revenue CAGR
OCC
OCC
Annualised
OCC
15.5%
0.3%
SLP

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
OCC
OCC
SLP
SLP
Revenue
$19.8M
$18.4M
Net Profit
$48.6K
$676.0K
Gross Margin
31.9%
59.1%
Operating Margin
1.4%
3.9%
Net Margin
0.2%
3.7%
Revenue YoY
1.8%
-2.7%
Net Profit YoY
-87.0%
228.2%
EPS (diluted)
$0.03

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
OCC
OCC
SLP
SLP
Q4 25
$19.8M
$18.4M
Q3 25
$19.9M
$17.5M
Q2 25
$17.5M
$20.4M
Q1 25
$15.7M
$22.4M
Q4 24
$19.5M
$18.9M
Q3 24
$16.2M
$18.7M
Q2 24
$16.1M
$18.5M
Q1 24
$14.9M
$18.3M
Net Profit
OCC
OCC
SLP
SLP
Q4 25
$48.6K
$676.0K
Q3 25
$301.9K
$-681.0K
Q2 25
$-697.9K
$-67.3M
Q1 25
$-1.1M
$3.1M
Q4 24
$373.5K
$206.0K
Q3 24
$-1.6M
$843.0K
Q2 24
$-1.6M
$3.1M
Q1 24
$-1.4M
$4.0M
Gross Margin
OCC
OCC
SLP
SLP
Q4 25
31.9%
59.1%
Q3 25
31.7%
56.4%
Q2 25
30.4%
64.0%
Q1 25
29.4%
58.5%
Q4 24
33.5%
54.0%
Q3 24
24.2%
36.6%
Q2 24
25.1%
71.5%
Q1 24
25.0%
72.2%
Operating Margin
OCC
OCC
SLP
SLP
Q4 25
1.4%
3.9%
Q3 25
2.8%
3.8%
Q2 25
-2.4%
-364.5%
Q1 25
-5.4%
12.1%
Q4 24
3.4%
0.7%
Q3 24
-8.2%
-6.2%
Q2 24
-8.1%
10.1%
Q1 24
-9.4%
24.3%
Net Margin
OCC
OCC
SLP
SLP
Q4 25
0.2%
3.7%
Q3 25
1.5%
-3.9%
Q2 25
-4.0%
-330.6%
Q1 25
-7.0%
13.7%
Q4 24
1.9%
1.1%
Q3 24
-9.6%
4.5%
Q2 24
-9.9%
16.9%
Q1 24
-9.6%
22.0%
EPS (diluted)
OCC
OCC
SLP
SLP
Q4 25
$0.03
Q3 25
$-0.03
Q2 25
$-3.35
Q1 25
$0.15
Q4 24
$0.01
Q3 24
$0.04
Q2 24
$0.15
Q1 24
$-0.18
$0.20

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
OCC
OCC
SLP
SLP
Cash + ST InvestmentsLiquidity on hand
$237.5K
$35.7M
Total DebtLower is stronger
Stockholders' EquityBook value
$16.5M
$127.1M
Total Assets
$40.1M
$137.8M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
OCC
OCC
SLP
SLP
Q4 25
$237.5K
$35.7M
Q3 25
$421.4K
$32.4M
Q2 25
$894.3K
$28.4M
Q1 25
$128.3K
$21.4M
Q4 24
$244.2K
$18.2M
Q3 24
$796.7K
$20.3M
Q2 24
$1.1M
$119.0M
Q1 24
$221.0K
$108.5M
Stockholders' Equity
OCC
OCC
SLP
SLP
Q4 25
$16.5M
$127.1M
Q3 25
$18.2M
$124.8M
Q2 25
$19.1M
$123.8M
Q1 25
$19.7M
$189.5M
Q4 24
$20.8M
$184.7M
Q3 24
$20.4M
$182.4M
Q2 24
$21.8M
$180.9M
Q1 24
$23.3M
$177.0M
Total Assets
OCC
OCC
SLP
SLP
Q4 25
$40.1M
$137.8M
Q3 25
$40.2M
$131.9M
Q2 25
$39.1M
$134.4M
Q1 25
$37.8M
$201.4M
Q4 24
$40.4M
$196.9M
Q3 24
$37.6M
$196.6M
Q2 24
$39.9M
$192.7M
Q1 24
$40.5M
$194.0M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
OCC
OCC
SLP
SLP
Operating Cash FlowLast quarter
$797.3K
$4.2M
Free Cash FlowOCF − Capex
$718.8K
FCF MarginFCF / Revenue
3.6%
Capex IntensityCapex / Revenue
0.4%
0.0%
Cash ConversionOCF / Net Profit
16.40×
6.26×
TTM Free Cash FlowTrailing 4 quarters
$1.1M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
OCC
OCC
SLP
SLP
Q4 25
$797.3K
$4.2M
Q3 25
$-2.2M
$5.6M
Q2 25
$141.4K
$8.1M
Q1 25
$2.7M
$5.7M
Q4 24
$-1.5M
$-1.3M
Q3 24
$552.4K
$1.7M
Q2 24
$373.7K
$5.7M
Q1 24
$-261.1K
$5.8M
Free Cash Flow
OCC
OCC
SLP
SLP
Q4 25
$718.8K
Q3 25
$-2.3M
$5.3M
Q2 25
$73.4K
$7.8M
Q1 25
$2.6M
$5.6M
Q4 24
$-1.6M
$-1.4M
Q3 24
$475.2K
$1.6M
Q2 24
$218.2K
$5.6M
Q1 24
$-341.5K
$5.4M
FCF Margin
OCC
OCC
SLP
SLP
Q4 25
3.6%
Q3 25
-11.4%
30.5%
Q2 25
0.4%
38.5%
Q1 25
16.5%
25.0%
Q4 24
-8.1%
-7.2%
Q3 24
2.9%
8.8%
Q2 24
1.4%
30.0%
Q1 24
-2.3%
29.4%
Capex Intensity
OCC
OCC
SLP
SLP
Q4 25
0.4%
0.0%
Q3 25
0.4%
1.5%
Q2 25
0.4%
1.5%
Q1 25
0.5%
0.3%
Q4 24
0.3%
0.5%
Q3 24
0.5%
0.1%
Q2 24
1.0%
0.6%
Q1 24
0.5%
2.4%
Cash Conversion
OCC
OCC
SLP
SLP
Q4 25
16.40×
6.26×
Q3 25
-7.29×
Q2 25
Q1 25
1.84×
Q4 24
-4.08×
-6.18×
Q3 24
1.97×
Q2 24
1.81×
Q1 24
1.44×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

OCC
OCC

Segment breakdown not available.

SLP
SLP

Services Segment$9.5M52%
Development$7.2M39%
Discovery$1.3M7%

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