Common-Size Balance Sheet: Assets
Quarterly Data
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Oracle Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-K (reporting date: 2026-05-31), 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).
The asset composition demonstrates a fundamental structural transformation between August 2020 and May 2026, characterized by a strategic shift from high liquidity to heavy investment in long-term physical infrastructure.
- Liquidity and Current Asset Trends
- A marked contraction in liquidity is observed over the analyzed period. Cash and cash equivalents, which peaked at 25.45% of total assets in November 2020, declined sharply to a sustained range of approximately 5% to 11% starting in August 2022. This trend is mirrored by marketable securities, which fell from 13.21% in August 2020 to negligible levels, remaining below 1% for the majority of the period after February 2022. Total current assets consequently dropped from a high of 43.98% to a stabilized range between 14% and 22% in the later years.
- Fixed Asset Expansion
- There is a consistent and aggressive upward trend in property, plant, and equipment (PP&E). This component rose from 5.64% of total assets in August 2020 to 38.19% by May 2026. The steady quarterly growth indicates a sustained capital expenditure program and a reallocation of resources toward physical operational capacity.
- Goodwill and Intangible Assets
- Goodwill maintained a dominant position in the asset mix for several years, peaking at 47.88% in November 2022. However, a downward trajectory is observed thereafter, with goodwill decreasing to 23.79% by May 2026. Intangible assets experienced a temporary surge to 9.59% in August 2022 before steadily declining to 1.23% by the end of the period, suggesting a reduction in the relative weight of acquired intangible value compared to physical assets.
- Non-Current Asset Composition
- Non-current assets transitioned from 56.02% of the total balance sheet in August 2020 to a dominant position, exceeding 80% for most of the period following August 2022. While deferred tax assets saw an initial spike to 11.62% in February 2021 before trending downward to 4.41%, the overall growth in non-current assets was primarily driven by the expansion of PP&E and the temporary peak in goodwill.