Oracle Corp. (ORCL)

Common-Size Income Statement

Difficulty: Beginner

Oracle Corp., Common-Size Consolidated Income Statement

	12 months ended	May 31, 2019		May 31, 2018		May 31, 2017		May 31, 2016		May 31, 2015		May 31, 2014
	Cloud services and license support
	Cloud license and on-premise license
	Hardware
	Services
	Revenues
	Cloud services and license support
	Hardware
	Services
	Cost of revenues
	Gross profit
	Sales and marketing
	Research and development
	General and administrative
	Amortization of intangible assets
	Transitional and other employee related costs
	Stock-based compensation
	Professional fees and other, net
	Business combination adjustments, net
	Acquisition related and other
	Restructuring
	Operating income
	Interest expense
	Interest income
	Foreign currency losses, net
	Other income (loss), net
	Non-operating income (expense), net, excluding noncontrolling interests in income
	Income before provision for income taxes and noncontrolling interests in income
	Provision for income taxes
	Net income before noncontrolling interests in income
	Noncontrolling interests in income
	Net income

Item	Description	The company
Operating income	The net result for the period of deducting operating expenses from operating revenues.	Oracle Corp.’s operating income as a percentage of revenues increased from 2017 to 2018 but then slightly declined from 2018 to 2019.
Income before provision for income taxes and noncontrolling interests in income	Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.	Oracle Corp.’s income before provision for income taxes and noncontrolling interests in income as a percentage of revenues increased from 2017 to 2018 but then slightly declined from 2018 to 2019 not reaching 2017 level.
Net income	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Oracle Corp.’s net income as a percentage of revenues declined from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.

	Oracle Corp.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

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Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality