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Revenuesfrom our Words subsidiary were $703,000 in 1QFY09, an increase of $158,000 or29.0 from $545,000 in 1QFY08." Ms. Beran continued: "For 1QFY09, consolidated gross profit increased 7.3 to$1,607,000 from Jersey Boys ticket $1,498,000 in Les Miserables ticket 1QFY08. R&D expense increased 33.4 to $301,000 in1QFY09 from $226,000 in 1QFY08; and total R&D expenditures, which includecapitalized software development costs, increased by 25.8, primarily due toexpansion of our Life Sciences staff and salary increases. Consolidated SG&Adecreased 2.9 to $904,000 in 1QFY09, compared to $930,000 in 1QFY08. As tickets for Jersey Boys apercentage of sales, SG&A decreased to 42.4 in 1QFY09 from 46.9 in 1QFY08. For1QFY09, net income before taxes increased 11.8 or $48,000 to $453,000 comparedwith $405,000 in 1QFY08. The provision for income taxes decreased by 12.9 to$141,000 for 1QFY09 from $162,000 in 1QFY08.

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Using our best estimates for theadditional revenues and profits we expect during the remainder of the year, weanticipate a tax rate for the year of about 32 38, tickets for Les Miserables which will depend on theamount of R&D tax credits generated during the current fiscal year. "Consolidated net Billy Currington tickets earnings for 1QFY09 increased over 28 to $312,000, or $0.02per diluted share, as compared to $243,000, or $0.01 per diluted share for1QFY08. Our cash continues to grow, with cash at the end of 1QFY09 of $6,814,000including the $750,000 in ARSs held in our UBS account (which were purchased atface value plus interest by UBS on January 2, 2009), a 49 increase from$4,584,000 at the end of 1QFY08. Shareholders equity increased by 4 during thefirst quarter to $10,315,000 from $9,915,000." Walt Woltosz, chairman and chief executive officer of Simulations Plus, said:"Were very pleased with our first quarter results, not only because it sets Les Miserables tickets newrecords for revenues and earnings, but because in light of the global economicsituation, Simulations Plus continues to thrive and grow. Last years firstquarter was a significant jump over the previous highest first quarter tickets for Billy Currington - almost48. We matched that and exceeded it in spite of the current climate, and weincreased earnings by over 28.

We believe our emphasis on product quality andstrong customer support is serving us well. Were financially strong, with more cash in thebank than at any time in our Billy Currington ticket history We continue to seek good acquisitionopportunities. We have two other businesses that Les Miserables are based on our proprietarytechnologies: a wholly owned subsidiary, Words, Inc., which provides assistivetechnologies to persons with disabilities as well as a personal productivitytool for the mass market called Abbreviate! ; and an educational softwareseries for science students in middle and high schools known as FutureLab. Formore information, visit our Web sites at and Billy Currington Safe Harbor Statement Under Jersey Boys tickets the Private Securities Litigation Reform Act of 1995- With the exception of historical information, the matters discussed in thispress release are forward-looking statements that involve a number of risks anduncertainties. Words like "believe", "expect" and "anticipate" mean that theseare our best estimates as of this writing, but that there can be no assurancesthat expected or anticipated results or events will actually take place, so ouractual Jersey Boys future results could differ significantly from those statements.