Common-Size Income Statement
Quarterly Data

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Oracle Corp., common-size consolidated income statement (quarterly data)

3 months ended:	May 31, 2021	Feb 28, 2021	Nov 30, 2020	Aug 31, 2020	May 31, 2020	Feb 29, 2020	Nov 30, 2019	Aug 31, 2019	May 31, 2019	Feb 28, 2019	Nov 30, 2018	Aug 31, 2018	May 31, 2018	Feb 28, 2018	Nov 30, 2017	Aug 31, 2017	May 31, 2017	Feb 28, 2017	Nov 30, 2016	Aug 31, 2016	May 31, 2016	Feb 29, 2016	Nov 30, 2015	Aug 31, 2015
Cloud services and license support	65.81%	71.91%	72.57%	74.16%	65.57%	70.74%	70.84%	73.82%	61.05%	69.29%	69.41%	71.89%	60.18%	67.48%	67.27%	69.86%	57.45%	64.65%	64.53%	67.03%	53.53%	59.96%	59.29%	62.82%
Cloud license and on-premise license	19.11%	12.65%	11.14%	9.46%	18.75%	12.57%	11.71%	8.81%	22.63%	13.01%	12.73%	9.43%	22.07%	14.21%	14.06%	10.51%	24.12%	15.36%	14.91%	11.98%	26.13%	18.64%	18.65%	13.62%
Hardware	7.85%	8.13%	8.61%	8.69%	8.62%	8.75%	9.06%	8.84%	8.93%	9.52%	9.32%	9.83%	9.92%	10.17%	9.77%	10.26%	10.23%	11.17%	11.22%	11.59%	12.10%	12.59%	12.49%	13.35%
Services	7.23%	7.31%	7.67%	7.69%	7.05%	7.94%	8.38%	8.53%	7.40%	8.18%	8.54%	8.84%	7.84%	8.15%	8.90%	9.36%	8.21%	8.82%	9.34%	9.40%	8.24%	8.80%	9.57%	10.20%
Revenues	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%
Cloud services and license support	-10.81%	-10.55%	-10.86%	-10.79%	-9.68%	-10.12%	-10.63%	-10.65%	-8.76%	-9.75%	-10.00%	-9.93%	-8.57%	-9.17%	-9.29%	-9.34%	-7.67%	-8.42%	-7.90%	-8.03%	-6.33%	-7.47%	-7.38%	-7.77%
Hardware	-2.24%	-2.28%	-2.49%	-2.63%	-2.76%	-2.77%	-2.96%	-2.95%	-3.26%	-3.53%	-3.47%	-3.55%	-4.11%	-4.03%	-3.65%	-4.06%	-4.03%	-4.75%	-4.27%	-4.55%	-5.41%	-5.65%	-5.55%	-5.72%
Services	-5.83%	-6.16%	-6.44%	-6.65%	-6.42%	-7.17%	-7.71%	-7.63%	-6.52%	-7.28%	-7.46%	-7.77%	-6.70%	-7.29%	-7.48%	-7.64%	-6.69%	-7.39%	-7.71%	-8.09%	-6.54%	-7.29%	-7.67%	-8.42%
Cost of revenues	-18.89%	-18.99%	-19.79%	-20.07%	-18.86%	-20.05%	-21.30%	-21.23%	-18.54%	-20.55%	-20.93%	-21.24%	-19.38%	-20.49%	-20.42%	-21.04%	-18.40%	-20.55%	-19.89%	-20.66%	-18.28%	-20.41%	-20.60%	-21.90%
Gross profit	81.11%	81.01%	80.21%	79.93%	81.14%	79.95%	78.70%	78.77%	81.46%	79.45%	79.07%	78.76%	80.62%	79.51%	79.58%	78.96%	81.60%	79.45%	80.11%	79.34%	81.72%	79.59%	79.40%	78.10%
Sales and marketing	-18.50%	-18.99%	-18.73%	-19.79%	-18.76%	-20.92%	-21.51%	-21.89%	-20.81%	-21.33%	-21.97%	-22.18%	-20.65%	-20.81%	-21.64%	-21.68%	-21.24%	-21.77%	-21.69%	-22.33%	-21.76%	-21.12%	-21.63%	-20.49%
Research and development	-15.28%	-16.07%	-16.34%	-16.96%	-14.17%	-15.31%	-15.92%	-16.89%	-14.02%	-14.83%	-15.43%	-17.01%	-13.72%	-15.33%	-15.33%	-17.13%	-14.76%	-16.52%	-16.71%	-17.68%	-14.48%	-15.75%	-16.06%	-16.45%
General and administrative	-2.72%	-3.27%	-3.31%	-3.15%	-2.66%	-2.94%	-3.36%	-3.17%	-2.95%	-3.29%	-3.13%	-3.49%	-2.74%	-3.48%	-3.34%	-3.48%	-2.91%	-2.62%	-3.35%	-3.66%	-3.05%	-3.22%	-3.17%	-3.04%
Amortization of intangible assets	-3.05%	-3.44%	-3.52%	-3.68%	-3.50%	-4.08%	-4.23%	-4.49%	-3.81%	-4.23%	-4.43%	-4.72%	-3.69%	-4.03%	-4.16%	-4.47%	-4.05%	-4.31%	-3.34%	-3.62%	-3.35%	-4.53%	-4.70%	-5.35%
Acquisition related and other	-0.27%	-0.13%	-0.78%	-0.20%	-0.11%	-0.07%	-0.12%	-0.27%	-0.14%	0.04%	-0.19%	-0.15%	-0.18%	-0.03%	-0.18%	-0.13%	-0.17%	-0.33%	-0.44%	-0.16%	-0.07%	-0.12%	0.08%	-0.37%
Restructuring	-0.85%	-0.65%	-0.98%	-1.86%	-0.67%	-0.61%	-0.44%	-0.85%	-1.50%	-0.45%	-1.50%	-0.98%	-0.72%	-0.93%	-3.04%	-1.35%	-1.07%	-1.75%	-0.95%	-1.15%	-1.56%	-1.28%	-1.06%	-0.98%
Operating income	40.45%	38.45%	36.56%	34.28%	41.26%	36.01%	33.11%	31.21%	38.22%	35.35%	32.43%	30.22%	38.92%	34.90%	31.90%	30.71%	37.39%	32.15%	33.61%	30.73%	37.46%	33.59%	32.86%	31.42%
Interest expense	-6.21%	-5.80%	-6.12%	-6.55%	-5.56%	-4.65%	-4.84%	-5.36%	-4.71%	-5.29%	-5.43%	-5.75%	-4.87%	-5.45%	-4.94%	-5.11%	-4.42%	-4.89%	-4.99%	-4.84%	-3.42%	-3.99%	-4.13%	-4.43%
Non-operating income (expenses), net	2.78%	-0.17%	-0.11%	-0.02%	-0.32%	0.04%	0.96%	1.07%	1.20%	2.06%	2.01%	3.17%	2.74%	4.33%	2.84%	2.54%	1.55%	2.05%	1.10%	1.72%	1.19%	0.72%	0.93%	0.36%
Income before (provision for) benefit from income taxes	37.02%	32.48%	30.33%	27.70%	35.39%	31.40%	29.23%	26.93%	34.71%	32.12%	29.01%	27.63%	36.78%	33.77%	29.80%	28.14%	34.53%	29.31%	29.72%	27.61%	35.23%	30.32%	29.67%	27.34%
(Provision for) benefit from income taxes	-1.10%	17.30%	-5.41%	-3.67%	-5.55%	-5.16%	-5.19%	-3.74%	-1.13%	-3.57%	-4.61%	-2.99%	-6.51%	-74.96%	-6.59%	-4.08%	-4.86%	-4.99%	-7.23%	-6.29%	-8.66%	-6.55%	-5.24%	-6.66%
Net income (loss)	35.91%	49.79%	24.92%	24.03%	29.85%	26.25%	24.04%	23.18%	33.58%	28.55%	24.40%	24.64%	30.27%	-41.18%	23.21%	24.06%	29.67%	24.32%	22.49%	21.31%	26.57%	23.77%	24.43%	20.68%

Income statement 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 Q2 2021 to Q3 2021 and from Q3 2021 to Q4 2021.
Income before (provision for) benefit from income taxes	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) benefit from income taxes as a percentage of revenues increased from Q2 2021 to Q3 2021 and from Q3 2021 to Q4 2021.
Net income (loss)	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Oracle Corp.’s net income (loss) as a percentage of revenues increased from Q2 2021 to Q3 2021 but then slightly decreased from Q3 2021 to Q4 2021 not reaching Q2 2021 level.

Oracle Corp. (NYSE:ORCL)

Common-Size Income StatementQuarterly Data

Common-Size Income Statement
Quarterly Data