Stock Analysis on Net
Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

Common-Size Balance Sheet: Assets 
Quarterly Data

Oracle Corp., common-size consolidated balance sheet: assets (quarterly data)

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Feb 28, 2026 Nov 30, 2025 Aug 31, 2025 May 31, 2025 Feb 28, 2025 Nov 30, 2024 Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019
Cash and cash equivalents 15.68 9.39 5.79 6.41 10.79 7.37 7.36 7.42 6.92 6.14 8.50 7.27 6.24 5.30 8.02 19.56 20.88 16.78 18.76 22.96 18.90 25.45 24.02 32.26 24.64 24.93 29.26
Marketable securities 0.28 0.26 0.31 0.25 0.26 0.25 0.20 0.15 0.31 0.33 0.34 0.31 0.42 0.42 0.59 0.47 0.65 4.58 13.22 12.55 11.47 9.63 13.21 5.04 2.10 2.95 4.35
Trade receivables, net of allowances for credit losses 4.37 4.61 4.90 5.08 4.99 5.51 5.56 5.59 5.32 5.07 4.77 5.15 4.72 4.82 4.56 5.45 4.22 4.17 3.65 4.13 3.93 4.02 4.03 4.81 4.30 4.11 3.60
Prepaid expenses and other current assets 2.05 2.52 2.65 2.86 2.63 2.70 2.87 2.85 2.82 2.83 2.61 2.90 2.82 3.12 2.95 3.46 3.40 3.53 2.70 2.75 2.75 2.94 2.72 3.06 3.54 3.09 2.69
Current assets 22.38% 16.77% 13.65% 14.60% 18.66% 15.83% 16.00% 16.00% 15.37% 14.36% 16.22% 15.63% 14.20% 13.67% 16.12% 28.94% 29.15% 29.07% 38.33% 42.38% 37.04% 42.04% 43.98% 45.17% 34.58% 35.09% 39.90%
Property, plant and equipment, net 34.10 33.11 29.48 25.85 19.81 17.80 16.01 15.28 13.95 13.41 12.91 12.70 12.42 11.17 9.42 8.89 7.92 7.51 6.19 5.38 5.77 6.02 5.64 5.41 6.46 6.37 5.90
Intangible assets, net 1.48 1.83 2.31 2.72 3.18 3.82 4.35 4.89 5.57 6.24 6.64 7.32 8.13 9.02 9.59 1.32 1.55 1.76 1.77 1.85 2.33 2.78 3.00 3.24 4.23 4.56 4.58
Goodwill 25.39 30.35 34.48 36.95 38.53 41.89 43.16 44.14 45.39 46.33 45.52 46.33 46.72 47.88 47.29 40.08 40.35 41.01 35.68 33.51 37.21 39.88 38.63 37.92 45.27 44.50 41.17
Deferred tax assets 4.63 5.63 6.50 7.05 7.31 8.07 8.47 8.71 9.26 9.50 8.96 9.10 9.23 9.41 9.26 11.69 12.07 12.41 10.89 10.40 11.62 3.09 2.78 2.82 2.98 2.79 2.50
Other non-current assets 12.02 12.32 13.58 12.82 12.51 12.58 12.00 10.99 10.48 10.17 9.75 8.92 9.28 8.84 8.31 9.07 8.96 8.23 7.13 6.48 6.02 6.18 5.97 5.45 6.48 6.68 5.96
Non-current assets 77.62% 83.23% 86.35% 85.40% 81.34% 84.17% 84.00% 84.00% 84.63% 85.64% 83.78% 84.37% 85.80% 86.33% 83.88% 71.06% 70.85% 70.93% 61.67% 57.62% 62.96% 57.96% 56.02% 54.83% 65.42% 64.91% 60.10%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2026-02-28), 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 composition of assets has undergone notable shifts over the analyzed period, spanning from August 2019 to November 2025. A significant trend involves the changing allocation between current and non-current assets, as well as fluctuations within specific asset categories.

Current Assets
Current assets, initially representing approximately 39.90% of total assets in August 2019, experienced variability before declining to a low of 28.94% by May 2022. A subsequent increase was observed, peaking at 22.38% in August 2023, before stabilizing around 16% in the most recent periods. Within current assets, cash and cash equivalents demonstrated a substantial decrease from 29.26% in August 2019 to a range of 6.92% to 7.42% between February 2024 and May 2024, and then increasing to 10.79% in February 2025. Marketable securities exhibited a similar pattern of decline, falling from 4.35% to a minimal presence of 0.15% to 0.31% between November 2023 and August 2024. Trade receivables remained relatively stable, fluctuating between approximately 3.60% and 5.59% of total assets throughout the period. Prepaid expenses and other current assets showed moderate stability, generally ranging between 2.61% and 3.53%.
Non-Current Assets
Non-current assets consistently comprised a larger portion of the asset base, ranging from approximately 60.10% to 65.42% during the earlier part of the period. A decline was observed, reaching a low of 54.83% in May 2020, followed by a recovery and then a more pronounced decrease beginning in late 2023. Goodwill constituted the largest component of non-current assets, initially accounting for 41.17% of total assets in August 2019. This proportion fluctuated, peaking at 45.27% in February 2020, and then generally decreasing to 25.39% by February 2026. Property, plant, and equipment, net, increased steadily from 5.90% in August 2019 to 19.81% in May 2022, before leveling off and decreasing slightly to 17.80% in February 2025. Intangible assets, net, followed a reverse trend, declining from 4.58% to 2.31% over the period. Deferred tax assets experienced a significant increase in February 2021 (11.62%), before decreasing to 4.63% in February 2026. Other non-current assets showed a gradual increase from 5.96% to 13.58% in May 2025, before decreasing to 12.02% in February 2026.

The observed shifts suggest a strategic reallocation of assets. The decrease in cash and marketable securities, coupled with the increase in property, plant, and equipment, net, may indicate investment in long-term operational capabilities. The declining proportion of goodwill suggests potential impairment or amortization. The overall trend points towards a gradual shift from liquid assets to fixed assets, although this trend appears to be reversing in the most recent periods, with a notable increase in current assets and a decrease in non-current assets.

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