Common-Size Income Statement
Quarterly Data
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- Balance Sheet: Assets
- Cash Flow Statement
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- Analysis of Geographic Areas
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Debt to Equity since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
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Oracle Corp., common-size consolidated income statement (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 financial data reveals several notable trends in revenue composition, cost structure, and profitability over the analyzed periods.
- Revenue Composition
- Cloud revenue as a percentage of total revenues shows a rising trend in the most recent periods available, reaching levels near 50%, indicating a strategic shift or growth focus towards cloud-based services. Concurrently, software revenue as a percentage of total revenues shows a slight decline, suggesting a gradual transition in revenue sources from traditional software licensing toward cloud offerings. Cloud services and license support remain the dominant contributor, fluctuating around 65% to 79% of revenues, highlighting its core role in revenue generation. On-premise license and cloud license components show volatility but generally remain in single-digit percentages.
- Hardware and Services
- Hardware revenues decline steadily over time, decreasing from just under 9% to below 5%, reflecting diminishing emphasis or demand for hardware products. Services maintain a relatively stable share around 7% to 11%, though recent periods indicate modest increases, which may imply a strengthening in service contracts or support engagements.
- Cost Structure
- Cost of revenues as a percentage of total revenues increased notably over time from approximately 20% up to over 33%, signaling rising direct costs associated with revenue generation. This increase contributes to a downward trend in gross profit margin, which declined from nearly 80% initially to around 67% in the most recent period, indicating margin compression possibly due to higher costs or pricing pressures.
- Operating Expenses
- Sales and marketing expenses show a clear decreasing trend from roughly 22% to around 13% of revenues, indicating improved efficiency or cost management in customer acquisition and retention efforts. Research and development expenses fluctuate but largely remain substantial, ranging between 15% to 18%, reflecting a sustained commitment to innovation despite minor reductions in later periods. General and administrative expenses remain relatively stable, marginally fluctuating around 2.5% to 3.5% of revenues, maintaining a consistent overhead level.
- Other Operating Costs
- Amortization of intangible assets presents a declining trend, decreasing from approximately 4.5% to below 3% in recent periods, which may be attributed to asset maturation or changes in capital allocation. Restructuring costs fluctuate but show a modest increase toward the latest periods, suggesting occasional organizational adjustments. Notably, acquisition-related expenses exhibit generally low and stable values but feature a significant anomaly in one period, likely a one-time event.
- Profitability Metrics
- Operating income as a percentage of revenues displays volatility but generally remains positive, fluctuating within a wide band from around 30% down to a negative outlier period and back above 25%, suggesting resilience in core operations despite temporary setbacks. Interest expense remains consistently below 8%, reflecting manageable debt servicing costs relative to revenues.
- Non-operating income and expenses reveal variability, with occasional positive spikes that contribute to overall income fluctuations.
- Income before taxes mirrors operating income trends but with more pronounced volatility due to non-operating items and interest expenses. Tax provision percentages vary widely, including instances of benefits from income taxes, indicating changes in tax strategies or one-time adjustments.
- Net income as a percentage of revenues generally aligns with operating income trends, peaking around 50% in select quarters but displaying sharp declines during periods of operating loss or high costs. The recent data points in the latest periods show net income recovering and stabilizing in the 20% range, reflecting an overall solid profitability position despite challenges earlier in the timeline.
In summary, the data highlights a strategic pivot towards cloud-based revenue streams, with a gradual decline in hardware sales. Cost pressures have increased gross cost ratios leading to margin compression. However, improvements in sales and marketing efficiency, along with stable R&D investment, support sustained operating income. Profitability remains robust despite episodic fluctuations driven by non-operating items and tax variability.