Common-Size Balance Sheet: Assets
Quarterly Data
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- Balance Sheet: Assets
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Profitability Ratios
- Analysis of Liquidity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Revenues
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Oracle Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2025-11-30), 10-Q (reporting date: 2025-08-31), 10-K (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-Q (reporting date: 2024-08-31), 10-K (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-Q (reporting date: 2023-08-31), 10-K (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-Q (reporting date: 2022-08-31), 10-K (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-Q (reporting date: 2021-08-31), 10-K (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-Q (reporting date: 2020-08-31), 10-K (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30), 10-Q (reporting date: 2019-08-31).
The analysis of the quarterly financial data reveals several key trends and changes in the composition of assets over the observed periods.
- Cash and cash equivalents
- This category shows a generally declining trend from a high near 29% of total assets in August 2019 to lower single-digit percentages around 5-9% in the most recent quarters. This decline suggests a decrease in liquid resources relative to total assets over time.
- Marketable securities
- The proportion of marketable securities exhibits volatility, with an initial decline from around 4.35% in August 2019 to under 1% by early 2022, followed by minor fluctuations near 0.2% to 0.3% in later periods. This indicates a reduced emphasis on short-term investments in securities after a peak in 2020.
- Trade receivables, net of allowances for credit losses
- Trade receivables maintain a relatively stable proportion of total assets, fluctuating mostly between approximately 3.5% and 5.5%, with a slight upward trend towards recent periods. This consistency reflects steady credit sales or receivable management practices.
- Prepaid expenses and other current assets
- This asset category remains fairly stable, generally ranging between about 2.5% and 3.5% of total assets across all quarters, indicating consistent levels of prepaid or other short-term assets relative to the overall asset base.
- Current assets
- Current assets as a whole show a sharp decrease from highs exceeding 39% in 2019 and peaking at 45% in mid-2020 down to a low near 13-16% in recent quarters. This reflects a notable shift away from liquid and short-term assets towards longer-term investments or fixed assets over time.
- Property, plant and equipment, net
- Property, plant, and equipment (PP&E) demonstrate a marked increasing trend, starting from roughly 6% of total assets in 2019 and rising steadily to over 33% by mid-2025. This suggests significant capital expenditures and asset base growth in fixed assets.
- Intangible assets, net
- Intangible assets display a decreasing share from about 4.6% in 2019 down to under 2% by 2025, with a notable temporary spike around 2022. Overall, the downward trend may indicate amortization or impairment of intangible assets or changes in acquisition activity.
- Goodwill
- Goodwill represents a substantial portion of total assets throughout the periods, peaking near 48% around 2022 and declining thereafter to approximately 30% in later quarters. This reduction could be due to impairment charges, disposal of business units, or asset revaluation processes.
- Deferred tax assets
- The proportion of deferred tax assets fluctuates moderately between about 2.5% and 12%, with peaks occurring around 2021 and declines thereafter, indicating variable recognition of tax benefits possibly related to timing differences or changes in tax positions.
- Other non-current assets
- These assets show a gradual increase from near 6% to over 12% of total assets, suggesting expanding investments or holdings in other long-term asset categories.
- Non-current assets
- Overall, non-current assets constitute an increasing percentage of total assets, growing from around 60% in 2019 to over 85% in recent quarters. This trend underscores a strategic shift towards heavier investment in long-term assets such as PP&E and other non-current holdings.
In summary, the data indicates a clear shift in asset structure from liquid and short-term assets towards more capital-intensive and long-term asset holdings over the observed periods. Goodwill and intangible assets, although significant initially, show declining trends in recent years. The pronounced growth in property, plant, and equipment suggests substantial capital investments, possibly aligned with a strategic focus on core operational assets. The company’s liquidity position relative to total assets has lessened, while the buildup in non-current assets points to a long-term asset accumulation strategy.